CORRESP Filing
MARINE PRODUCTS CORP
Date: April 30, 2025 · CIK: 0001129155 · Accession: 0001558370-25-005996
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File numbers found in text: 333-286707
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CORRESP 1 filename1.htm MARINE PRODUCTS CORPORATION 2801 BUFORD HIGHWAY NE, SUITE 300 ATLANTA, GEORGIA 30329 April 30, 2025 VIA EDGAR TRANSMISSION United States Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Attn: Eranga Dias Re: Marine Products Corporation Registration Statement on Form S-3 File No. 333-286707 Acceleration Request Requested Date: May 5, 2025 Requested Time: 5:00 p.m. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Marine Products Corporation (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-286707) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable, or at such later time as the Company or its counsel may orally request via telephone call to the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”). The Company hereby authorizes Joe Alley of Arnall Golden Gregory LLP, counsel for the Company, to make such request on the Company’s behalf. The Company requests that it be notified of the effectiveness of the Registration Statement by telephone to Joe Alley of Arnall Golden Gregory LLP at (404) 873-8688 or via email at joe.alley@agg.com. Please direct any questions or comments regarding this acceleration request to Joe Alley at (404) 873-8688. Sincerely, Marine Products Corporation By: /s/ Michael L. Schmit Michael L. Schmit Vice President, Chief Financial Officer, Treasurer and Corporate Secretary