SEC Company Response from MasterCraft Boat Holdings, (MCFT) — Mar 24, 2026
MasterCraft Boat Holdings, Inc.
Date: March 24, 2026 · CIK: 0001638290 · Accession: 0001193125-26-121907
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294312
Letter
Re: MasterCraft Boat Holdings, Inc. Request for Acceleration of Effectiveness of Registration Statement on Form S-4 Registration No. 333-294312 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, MasterCraft Boat Holdings, Inc., a Delaware corporation (the “ Company ”), hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:30 p.m., Eastern Time, on March 27, 2026, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, King & Spalding LLP, request by telephone that such Registration Statement be declared effective. Please contact Keith Townsend of King & Spalding LLP at (404) 572-3517 or ktownsend@kslaw.com, Robert Leclerc of King & Spalding LLP at (404) 572-2781 or rleclerc@kslaw.com or Zack Davis of King & Spalding LLP at (404) 572-2770 or zdavis@kslaw.com, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
MASTERCRAFT BOAT HOLDINGS, INC. 100 Cherokee Cove Drive Vonore, Tennessee 37885 March 24, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, N.E. Washington, D.C. 20549
Sincerely,
/s/ Bradley M. Nelson
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CORRESP 1 filename1.htm CORRESP MASTERCRAFT BOAT HOLDINGS, INC. 100 Cherokee Cove Drive Vonore, Tennessee 37885 March 24, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, N.E. Washington, D.C. 20549 Re: MasterCraft Boat Holdings, Inc. Request for Acceleration of Effectiveness of Registration Statement on Form S-4 Registration No. 333-294312 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, MasterCraft Boat Holdings, Inc., a Delaware corporation (the “ Company ”), hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:30 p.m., Eastern Time, on March 27, 2026, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, King & Spalding LLP, request by telephone that such Registration Statement be declared effective. Please contact Keith Townsend of King & Spalding LLP at (404) 572-3517 or ktownsend@kslaw.com, Robert Leclerc of King & Spalding LLP at (404) 572-2781 or rleclerc@kslaw.com or Zack Davis of King & Spalding LLP at (404) 572-2770 or zdavis@kslaw.com, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter. Sincerely, /s/ Bradley M. Nelson Bradley M. Nelson Chief Executive Officer