SecProbe.io

United States securities and exchange commission logo
June 3, 2024
Michael H. McLamb
Chief Financial Officer
MarineMax, Inc.
2600 McCormick Drive, Suite 200
Clearwater, FL 33759
Re:MarineMax, Inc.
Form 8-K
Filed March 12, 2024
Amendment No. 1 to Form 8-K
Filed April 1, 2024
File No. 001-14173
Dear Michael H. McLamb:
            We have reviewed your filing and have the following comment.
            Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
            After reviewing your response to this letter, we may have additional comments.
Form 8-K filed March 12, 2024
Item 1.05 Material Cybersecurity Incidents, page 0
1.We note the statement that you experienced a cybersecurity incident in your Form 8-K
filed on March 12, 2024. Please advise us as to why you determined to file under Item
1.05 of Form 8-K given the statement that the incident had not had a material impact on
your operations, and you were still in the process of determining whether the incident was
reasonably likely to materially impact your financial conditions or results of operations.

            We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
            Please contact Pearlyne Paulemon at 202-551-8714 or Suzanne Hayes at 202-551-3675
with any other questions.

 FirstName LastNameMichael H. McLamb
 Comapany NameMarineMax, Inc.
 June 3, 2024 Page 2
 FirstName LastName
Michael H. McLamb
MarineMax, Inc.
June 3, 2024
Page 2
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:       Manny Alvare