SEC Comment Letter for MARINEMAX INC (HZO) (CIK 0001057060) (HZO) — May 7, 2014
MARINEMAX INC (HZO) (CIK 0001057060)
Date: May 7, 2014 · CIK: 0001057060 · Accession: 0000000000-14-023324
AI Filing Summary & Sentiment
Reasoning
Letter
May 7 , 2014 Via E -mail William H. McGill , Jr. Chairman of the Board and Chief Executive Officer MarineMax, Inc. 18167 U.S. Highway 19 North , Suite 300 Clearwater, Florida 33764
Re: MarineMax, Inc. Form 10-K for the Fiscal Year Ended September 30, 2013 Filed December 6, 2013 File No. 1-14173
Dear Mr. McGill :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal secur ities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules requ ire.
Sincerely,
/s/ William H. Thompson
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May 7 , 2014 Via E -mail William H. McGill , Jr. Chairman of the Board and Chief Executive Officer MarineMax, Inc. 18167 U.S. Highway 19 North , Suite 300 Clearwater, Florida 33764 Re: MarineMax, Inc. Form 10-K for the Fiscal Year Ended September 30, 2013 Filed December 6, 2013 File No. 1-14173 Dear Mr. McGill : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal secur ities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules requ ire. Sincerely, /s/ William H. Thompson William H. Thompson Accounting Branch Chief cc: Linda Cameron, Executive Assistant