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SEC Company Response from MARINEMAX INC (HZO) (CIK 0001057060) (HZO) — Apr 10, 2013

MARINEMAX INC (HZO) (CIK 0001057060)
Date: April 10, 2013 · CIK: 0001057060 · Accession: 0001193125-13-148930

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File numbers found in text: 333-186878

Date
April 10, 2013
Author
Michael H. McLamb
Form
CORRESP
Company
MARINEMAX INC (HZO) (CIK 0001057060)

Letter

Acceleration Request

MarineMax, Inc.

18167 US Highway 19 North, Suite 300

Clearwater, FL 33764

April 10, 2013

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Scott Anderegg, Staff Attorney

Re: MarineMax, Inc.

Registration Statement on Form S-3 (the “Registration Statement”)

File No. 333-186878

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, MarineMax, Inc. (the “Company”) hereby requests that the effective date of the above-captioned Registration Statement be accelerated to 4:00 p.m., Eastern time, on Thursday, April 11, 2013, or as soon as practicable thereafter.

The Company acknowledges that:

(1) should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

(2) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

(3) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please note that this acceleration request supersedes our previously submitted request on April 8, 2013.

[signature page follows]

Securities and Exchange Commission

Division of Corporation Finance

April 10, 2013

Page 2

Very truly yours,
MARINEMAX, INC.

Show Raw Text
CORRESP
1
filename1.htm

Acceleration Request

 MarineMax, Inc.

18167 US Highway 19 North, Suite 300

 Clearwater, FL 33764

 April 10, 2013

VIA EDGAR

 Securities and
Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

Attention: Scott Anderegg, Staff Attorney

Re:
MarineMax, Inc.

Registration Statement on Form S-3 (the “Registration Statement”)

File No. 333-186878

 Ladies and
Gentlemen:

 In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended,
MarineMax, Inc. (the “Company”) hereby requests that the effective date of the above-captioned Registration Statement be accelerated to 4:00 p.m., Eastern time, on Thursday, April 11, 2013, or as soon as practicable thereafter.

 The Company acknowledges that:

 (1) should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to
the Registration Statement;

 (2) the action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

(3) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of the United States.

 Please note that this
acceleration request supersedes our previously submitted request on April 8, 2013.

 [signature page follows]

 Securities and Exchange Commission

 Division of Corporation Finance

 April 10, 2013

Page 2

Very truly yours,

MARINEMAX, INC.

By:

 /s/ Michael H. McLamb

Name: Michael H. McLamb

 Title:   Executive Vice President, Chief

             Financial Officer, and Secretary