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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

Date
September 15, 2020
Author
Chief
Form
CORRESP
Company
OneWater Marine Inc. (ONEW) (CIK 0001772921)

Letter

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.

Show Raw Text
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.