Correspondence 0001193125-24-237593 from MARINEMAX INC (HZO)
MARINEMAX INC
Date: Oct. 15, 2024 · CIK: 0001057060 · Accession: 0001193125-24-237593
AI Filing Summary & Sentiment
File numbers found in text: 001-14173
Referenced dates: October 4, 2024
Letter
VIA EDGAR Division of Corporate Finance Office of Life Sciences Securities and Exchange Commission Form 8-K Amendment No. 1 to Form 8-K Response dated June 11, 2024 File No. 001-14173
Dear Ms. Paulemon and Ms. Hayes:
On behalf of MarineMax, Inc. (“MarineMax”), I am writing in response to the comments set forth in your letter dated October 4, 2024 (the “Comment Letter”). For the convenience of the Staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “SEC”), the Staff’s comment is repeated below, along with MarineMax’s response to the comment set forth immediately following such comment.
Comment #1
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 determining 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.
Response to Comment #1
We acknowledge the Staff’s comment regarding Items 1.05 and 8.01 of Form 8-K. In future filings, where we 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, we will consider filing disclosures under Item 8.01 of Form 8-K rather than Item 1.05 of Form 8-K.
The Company believes that the foregoing responds fully to the question in the Comment Letter. If you have any questions or comments regarding this response or require any additional information, please do not hesitate to contact me at (727) 531-1700.
Respectfully submitted,
MarineMax, Inc.
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CORRESP 1 filename1.htm CORRESP October 15, 2024 VIA EDGAR Pearlyne Paulemon Suzanne Hayes Division of Corporate Finance Office of Life Sciences Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549 Re: MarineMax, Inc. Form 8-K Amendment No. 1 to Form 8-K Response dated June 11, 2024 File No. 001-14173 Dear Ms. Paulemon and Ms. Hayes: On behalf of MarineMax, Inc. (“MarineMax”), I am writing in response to the comments set forth in your letter dated October 4, 2024 (the “Comment Letter”). For the convenience of the Staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “SEC”), the Staff’s comment is repeated below, along with MarineMax’s response to the comment set forth immediately following such comment. Comment #1 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 determining 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. Response to Comment #1 We acknowledge the Staff’s comment regarding Items 1.05 and 8.01 of Form 8-K. In future filings, where we 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, we will consider filing disclosures under Item 8.01 of Form 8-K rather than Item 1.05 of Form 8-K. The Company believes that the foregoing responds fully to the question in the Comment Letter. If you have any questions or comments regarding this response or require any additional information, 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 Cc: W. Brett McGill, Chief Executive Officer and President, MarineMax, Inc. Manny Alvare, Chief Legal Officer, MarineMax, Inc. Michael M. Mills, Jr., Esq., Holland & Knight LLP Shardul Desai, Esq., Holland & Knight LLP