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
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CORRESP
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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