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SEC Comment Letter for MARINE PRODUCTS CORP (MPX) (CIK 0001129155) (MPX) — Aug 3, 2015

MARINE PRODUCTS CORP (MPX) (CIK 0001129155)
Date: Aug. 3, 2015 · CIK: 0001129155 · Accession: 0000000000-15-039744

AI Filing Summary & Sentiment

File numbers found in text: 001-16263

Date
August 3, 2015
Author
/s/ J. Nolan McWilliams
Form
UPLOAD
Company
MARINE PRODUCTS CORP (MPX) (CIK 0001129155)

Letter

August 3, 2015 Richard Hubbell Chief Executive Officer Marine Products Corporation 2801 Buford Highway NE, Ste. 520 Atlanta, GA 30329

Re: Marine Products Corporation Form 10-K for Fiscal Year Ended December 31, 2014 Filed February 27, 2015 File No. 001-16263

Dear Mr. Hubbell :

We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ J. Nolan McWilliams

Show Raw Text
August 3, 2015

Richard Hubbell
Chief Executive Officer
Marine Products Corporation
2801 Buford Highway NE, Ste. 520
Atlanta, GA 30329

Re: Marine Products Corporation
 Form 10-K for Fiscal Year Ended December 31, 2014
Filed February 27, 2015
File No. 001-16263

Dear Mr. Hubbell :

We have completed our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We u rge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ J. Nolan McWilliams

J. Nolan McWilliams
Attorney -Advisor
Office of Transportation and Leisure