SEC Comment Letter for MARINE PRODUCTS CORP (MPX) (CIK 0001129155) (MPX) — Jun 28, 2021
MARINE PRODUCTS CORP (MPX) (CIK 0001129155)
Date: June 28, 2021 · CIK: 0001129155 · Accession: 0000000000-21-007937
AI Filing Summary & Sentiment
File numbers found in text: 333-257365
Letter
United States securities and exchange commission logo June 28, 2021 Ben M. Palmer Chief Financial Officer Marine Products Corporation 2801 Buford Highway NE Suite 300 Atlanta, Georgia 30329 Re:Marine Products Corporation Registration Statement on Form S-3 Filed June 24, 2021 File No. 333-257365 Dear Mr. Palmer: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Eiko Yaoita Pyles at 202-551-3587 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
June 28, 2021
Ben M. Palmer
Chief Financial Officer
Marine Products Corporation
2801 Buford Highway NE
Suite 300
Atlanta, Georgia 30329
Re:Marine Products Corporation
Registration Statement on Form S-3
Filed June 24, 2021
File No. 333-257365
Dear Mr. Palmer:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Eiko Yaoita Pyles at 202-551-3587 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing