SEC Company Response from MARINE PRODUCTS CORP (MPX) (CIK 0001129155) (MPX) — Jul 26, 2021
MARINE PRODUCTS CORP (MPX) (CIK 0001129155)
Date: July 26, 2021 · CIK: 0001129155 · Accession: 0001654954-21-008217
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File numbers found in text: 333-257365
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CORRESP 1 filename1.htm mpc_corresp July 26, 2021 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549-4561 Attn: Eiko Yaoita Pyles Re: Marine Products Corporation Registration Statement on Form S-3 Filed June 24, 2021 File No. 333-257365 Ladies and Gentlemen: Pursuant to Rule 461 of the Securities Act of 1933, as amended, Marine Products Corporation hereby requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement to 4:30 p.m., Eastern Time, on July 29, 2021, or as soon thereafter as practicable. Thank you for your assistance. Should you have any questions, please contact Joe Alley of Arnall Golden Gregory LLP at (404) 873-8688. Very truly yours, Marine Products Corporation /s/ Ben M. Palmer Ben M. Palmer Vice President, Chief Financial Officer and Corporate Secretary