SEC Company Response from OneWater Marine Inc. (ONEW) (CIK 0001772921) (ONEW) — Sep 15, 2020
OneWater Marine Inc. (ONEW) (CIK 0001772921)
Date: Sept. 15, 2020 · CIK: 0001772921 · Accession: 0001140361-20-020511
AI Filing Summary & Sentiment
File numbers found in text: 333-248774
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CORRESP
1
filename1.htm
September 15, 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 September 14, 2020
File No. 333-248774
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 September 16, 2020, or as soon as practicable thereafter.
Thank you for your assistance in this matter.
Securities and Exchange Commission
September 15, 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.
Katherine Frank, Vinson & Elkins L.L.P.