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SEC Company Response from MARINEMAX INC (HZO) (CIK 0001057060) (HZO) — Mar 27, 2014

MARINEMAX INC (HZO) (CIK 0001057060)
Date: March 27, 2014 · CIK: 0001057060 · Accession: 0001193125-14-118870

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File numbers found in text: 001-14173

Referenced dates: March 14, 2014

Date
March 27, 2014
Author
Michael M. Mills, Jr.
Form
CORRESP
Company
MARINEMAX INC (HZO) (CIK 0001057060)

Letter

VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Attention: William H. Thompson, Accounting Branch Chief MarineMax, Inc. Form 10-K for the Fiscal Year Ended September 30, 2013 Filed December 6, 2013 File No. 001-14173

Dear Mr. Thompson:

I am writing you on behalf of MarineMax, Inc. (“MarineMax”) in connection with your letter dated March 14, 2014.

The Comment Letter requested that MarineMax provide a response within 10 business days or a notice of when it would provide a response. MarineMax anticipates providing a response by April 4, 2014.

Please let me know if you have any questions concerning the foregoing.

Very truly yours,
HOLLAND & KNIGHT, LLP

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CORRESP
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filename1.htm

Correspondence

 100 North Tampa Street, Suite 4100 | Tampa, FL 33602 | T 813.227.8500 | F 813.229.0134

Holland & Knight LLP | www.hklaw.com

 Michael M
Mills, Jr.

 (813) 227-6324

 michael.mills@hklaw.com

March 27, 2014

 VIA EDGAR

Securities and Exchange Commission

 Division of Corporation
Finance

 100 F Street, N.E.

 Washington, D.C. 20549

Attention: William H. Thompson, Accounting Branch Chief

Re:

MarineMax, Inc.

Form 10-K for the Fiscal Year Ended September 30, 2013

Filed December 6, 2013

File No. 001-14173

 Dear Mr. Thompson:

I am writing you on behalf of MarineMax, Inc. (“MarineMax”) in connection with your letter dated March 14, 2014.

The Comment Letter requested that MarineMax provide a response within 10 business days or a notice of when it would provide a response.
MarineMax anticipates providing a response by April 4, 2014.

 Please let me know if you have any questions concerning the foregoing.

Very truly yours,

HOLLAND & KNIGHT, LLP

By:

 /s/ Michael M. Mills, Jr.

Michael M. Mills, Jr.

cc:

William H. McGill, Jr., Chief Executive Officer, MarineMax, Inc.

Paulee Day, General Counsel, MarineMax, Inc.

Michael H. McLamb, Chief Financial Officer, MarineMax, Inc.

Robert J. Grammig, Esq., Holland & Knight LLP

Steven W. McMullen, Partner, KPMG, LLP

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