SEC Comment Letter 0000000000-24-010331 to OneWater Marine Inc. (ONEW) (CIK 0001772921) (ONEW)
OneWater Marine Inc. (ONEW) (CIK 0001772921)
Date: Sept. 12, 2024 · CIK: 0001772921 · Accession: 0000000000-24-010331
AI Filing Summary & Sentiment
File numbers found in text: 333-281976
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September 12, 2024
Jack Ezzell
Chief Financial Officer
OneWater Marine Inc.
6275 Lanier Islands Parkway
Buford, Georgia 30518
Re:OneWater Marine Inc.
Registration Statement on Form S-3
Filed September 6, 2024
File No. 333-281976
Dear Jack Ezzell:
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 Rucha Pandit at 202-551-6022 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Katherine Frank