SEC Company Response from MasterCraft Boat Holdings, Inc. (MCFT) (CIK 0001638290) (MCFT) — Jul 14, 2015
MasterCraft Boat Holdings, Inc. (MCFT) (CIK 0001638290)
Date: July 14, 2015 · CIK: 0001638290 · Accession: 0001104659-15-051023
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File numbers found in text: 333-203815
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CORRESP 1 filename1.htm July 14, 2015 VIA ELECTRONIC TRANSMISSION AND EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549-1004 Re: MCBC Holdings, Inc. Registration Statement on Form S-1 (File No. 333-203815) Acceleration Request: Requested Date: July 16, 2015 Requested Time: 3:00 PM Eastern Time July 14, 2015 Re: MCBC Holdings, Inc. Registration Statement Filed on Form S-1 Registration No. 333-203815 Ladies and Gentlemen: In connection with the above-captioned Registration Statement, we wish to advise that between July 7, 2015 and the date hereof the number of Preliminary Prospectuses dated July 7, 2015, which were furnished to five prospective underwriters and distributed to underwriters, institutional investors, individuals, dealers, brokers and others was approximately 3,420. We, the undersigned, as representatives of the several underwriters, have and will, and we have been informed by the participating underwriters that they will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. We hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 3:00 p.m., Eastern time, on July 16, 2015 or as soon thereafter as practicable. [Signature Pages Follow] Very truly yours, ROBERT W. BAIRD & CO. INCORPORATED RAYMOND JAMES & ASSOCIATES, INC. As Representatives of the several Underwriters BY: ROBERT W. BAIRD & CO. INCORPORATED By: /s/ Kurt M. Roth Name: Kurt M. Roth Title: Managing Director By: RAYMOND JAMES & ASSOCIATES, INC. By: /s/ Justin Roman Name: Justin Roman Title: Senior Vice President [Underwriter Signature Page to Acceleration Request]