SEC Comment Letter for MARINE PRODUCTS CORP (MPX) (CIK 0001129155) (MPX) — Apr 1, 2008

MARINE PRODUCTS CORP (MPX) (CIK 0001129155)
Date: April 1, 2008 · CIK: 0001129155 · Accession: 0000000000-08-016947

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AI Filing Summary & Sentiment

File numbers found in text: 001-16263

Date

April 1, 2008

Author

Not clearly detected

Form

UPLOAD

Company

MARINE PRODUCTS CORP (MPX) (CIK 0001129155)

Letter

Re: Marine Products Corporation Form 10-K for the fiscal year ended December 31, 2007 Filed March 4, 2008 File No. 001-16263 Dear Mr. Palmer:

Mail Stop 3561 April 1, 2008 Via Fax & U.S. Mail

Ben M. Palmer Chief Financial Officer Marine Products Corporation 2801 Buford Highway, Suite 520 Atlanta, GA 30329

We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. S i n c e r e l y , L i n d a C v r k e l B r a n c h C h i e f

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Mail Stop 3561
       April 1, 2008  Via Fax & U.S. Mail

 Ben M. Palmer Chief Financial Officer Marine Products Corporation 2801 Buford Highway, Suite 520 Atlanta, GA 30329

Re: Marine Products Corporation
 Form 10-K for the fiscal year ended December 31, 2007
Filed March 4, 2008
  File No. 001-16263
Dear Mr. Palmer:

 We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
         S i n c e r e l y ,           L i n d a  C v r k e l         B r a n c h  C h i e f

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