SEC Comment Letter 0000000000-24-011208 to MARINEMAX INC (HZO)
MARINEMAX INC
Date: Oct. 4, 2024 · CIK: 0001057060 · Accession: 0000000000-24-011208
AI Filing Summary & Sentiment
File numbers found in text: 001-14173
Letter
October 4, 2024 Michael H. McLamb Chief Financial Officer MarineMax, Inc. 2600 McCormick Drive, Suite 200 Clearwater, FL 33759 Re:MarineMax, Inc. Form 8-K Amendment No. 1 to Form 8-K Response dated June 11, 2024 File No. 001-14173 Dear Michael H. McLamb: We have reviewed your June 11, 2024 response to our comment letter 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 the 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. Unless we note otherwise, any references to prior comments are to comments in our June 3, 2024 letter. Amended Form 8-K filed April 1, 2024 Item 1.05 Material Cybersecurity Incidents, page 1 1.We note that as of the date of your filing, the incident had not had a material impact on your operations and you were still in the process of determing whether it is reasonably likely to materially impact your financial condition or results of operations. Please confirm that, in future filings, where you have not determined if the incident has had a material impact to the company or is reasonably likely to have a material impact to the company, including its financial condition and results of operations, you will consider filing disclosures under Item 8.01 of Form 8-K rather than Item 1.05 of Form 8-K. Please contact Pearlyne Paulemon at 202-551-8714 or Suzanne Hayes at 202-551-3675 with any questions.
October 4, 2024 Page 2 Sincerely, Division of Corporation Finance Office of Life Sciences cc:Manny Alvare
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October 4, 2024
Michael H. McLamb
Chief Financial Officer
MarineMax, Inc.
2600 McCormick Drive, Suite 200
Clearwater, FL 33759
Re:MarineMax, Inc.
Form 8-K
Amendment No. 1 to Form 8-K
Response dated June 11, 2024
File No. 001-14173
Dear Michael H. McLamb:
We have reviewed your June 11, 2024 response to our comment letter 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
the 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. Unless we
note otherwise, any references to prior comments are to comments in our June 3, 2024 letter.
Amended Form 8-K filed April 1, 2024
Item 1.05 Material Cybersecurity Incidents, page 1
1.We note that as of the date of your filing, the incident had not had a material impact on
your operations and you were still in the process of determing whether it is reasonably
likely to materially impact your financial condition or results of operations. Please
confirm that, in future filings, where you have not determined if the incident has had a
material impact to the company or is reasonably likely to have a material impact to the
company, including its financial condition and results of operations, you will consider
filing disclosures under Item 8.01 of Form 8-K rather than Item 1.05 of Form 8-K.
Please contact Pearlyne Paulemon at 202-551-8714 or Suzanne Hayes at 202-551-3675
with any questions.
October 4, 2024
Page 2
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Manny Alvare