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SEC Company Response from MARINEMAX INC (HZO) (CIK 0001057060) (HZO) — Apr 28, 2020

MARINEMAX INC (HZO) (CIK 0001057060)
Date: April 28, 2020 · CIK: 0001057060 · Accession: 0001193125-20-122990

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File numbers found in text: 001-14173

Referenced dates: April 15, 2020

Date
April 28, 2020
Author
By
Form
CORRESP
Company
MARINEMAX INC (HZO) (CIK 0001057060)

Letter

VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Trade & Services Attention: James Giugliano and Rufus Decker Form 10-K for the Fiscal Year Ended September 30, 2019 Filed December 3, 2019 Form 8-K Filed October 29, 2019 File No. 001-14173

Dear Mr. Giugliano and Mr. Decker:

I am writing on behalf of MarineMax, Inc. (“MarineMax”). MarineMax acknowledges receipt of the letter dated April 15, 2020 (the “Comment Letter”) containing comments from the Staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Staff”) to Mr. W. Brett McGill, Chief Executive Officer, in which the Staff has requested certain information with respect to the above-referenced Form 10-K and Form 8-K. We are working expeditiously to respond to the Comment Letter. We respectfully request an extension for our response to the Comment Letter to no later than May 13, 2020. This extension will ensure that we can devote the appropriate time and resources to consider the Staff’s comments and prepare our response. Thank you for your consideration.

If you have any questions, please do not hesitate to contact me at (727) 531-1700.

Respectfully submitted,
MarineMax, Inc.

Show Raw Text
CORRESP
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filename1.htm

CORRESP

 April 28, 2020

VIA EDGAR

 Securities and Exchange Commission

Division of Corporation Finance

 Office of Trade &
Services

 100 F Street, NE

 Washington, D.C. 20549

Attention: James Giugliano and Rufus Decker

Re:
 MarineMax, Inc.

 Form 10-K for the Fiscal Year Ended September 30, 2019

 Filed December 3, 2019

 Form 8-K Filed October 29, 2019

 File No. 001-14173

Dear Mr. Giugliano and Mr. Decker:

 I am writing on
behalf of MarineMax, Inc. (“MarineMax”). MarineMax acknowledges receipt of the letter dated April 15, 2020 (the “Comment Letter”) containing comments from the Staff of the Division of Corporation Finance of the Securities
and Exchange Commission (the “Staff”) to Mr. W. Brett McGill, Chief Executive Officer, in which the Staff has requested certain information with respect to the above-referenced Form 10-K and
Form 8-K. We are working expeditiously to respond to the Comment Letter. We respectfully request an extension for our response to the Comment Letter to no later than May 13, 2020. This extension will
ensure that we can devote the appropriate time and resources to consider the Staff’s comments and prepare our response. Thank you for your consideration.

If you have any questions, please do not hesitate to contact me at (727) 531-1700.

Respectfully submitted,

MarineMax, Inc.

By:

/s/ Michael H. McLamb

Michael H. McLamb

Chief Financial Officer

 Securities and Exchange Commission

April 28, 2020

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CC:
 W. Brett McGill, Chief Executive Officer and President, MarineMax, Inc.

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

 Joseph F. Cannella, Partner, KPMG LLP