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SEC Company Response from OneWater Marine Inc. (ONEW) (CIK 0001772921) (ONEW) — Feb 4, 2020

OneWater Marine Inc. (ONEW) (CIK 0001772921)
Date: Feb. 4, 2020 · CIK: 0001772921 · Accession: 0001140361-20-002264

AI Filing Summary & Sentiment

File numbers found in text: 333-232639

Date
February 4, 2020
Author
Chief
Form
CORRESP
Company
OneWater Marine Inc. (ONEW) (CIK 0001772921)

Letter

February 4, 2020

Mara Ransom

Chief

Office of Trade & Services

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549-3561

Re: OneWater Marine Inc.

Registration Statement on Form S-1

Filed January 27, 2020

File No. 333-232639

Ladies and Gentlemen:

On behalf of OneWater Marine Inc., and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated to 4:00 P.M., Washington, D.C. time, on February 6, 2020, or as soon as practicable thereafter.

Thank you for your assistance in this matter.

Securities and Exchange Commission

February 4, 2020

Page 2

Very truly yours,
ONEWATER MARINE INC.

Show Raw Text
CORRESP
1
filename1.htm

    February 4, 2020

    Mara Ransom

    Chief

    Office of Trade & Services

    United States Securities and Exchange Commission

    Division of Corporation Finance

    100 F. Street, N.E.

    Washington, D.C. 20549-3561

    Re:         OneWater Marine Inc.

    Registration Statement on Form S-1

    Filed January 27, 2020

    File No. 333-232639

    Ladies and Gentlemen:

    On behalf of OneWater Marine Inc., and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above-referenced
      Registration Statement on Form S-1 be accelerated to 4:00 P.M., Washington, D.C. time, on February 6, 2020, or as soon as practicable thereafter.

    Thank you for your assistance in this matter.

      Securities and Exchange Commission

      February 4, 2020

      Page 2

              Very truly yours,

              ONEWATER MARINE INC.

              By:

              /s/ Jack Ezzell

              Name:

              Jack Ezzell

              Title:

              Chief Financial Officer

      Enclosures

              cc:

              David P. Oelman, Vinson & Elkins L.L.P.

              James R. Brown, Vinson & Elkins L.L.P.