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SEC Company Response from OneWater Marine Inc. (ONEW) (CIK 0001772921) (ONEW) — Sep 10, 2021

OneWater Marine Inc. (ONEW) (CIK 0001772921)
Date: Sept. 10, 2021 · CIK: 0001772921 · Accession: 0001140361-21-030931

AI Filing Summary & Sentiment

File numbers found in text: 333-259345

Date
September 10, 2021
Author
Chief
Form
CORRESP
Company
OneWater Marine Inc. (ONEW) (CIK 0001772921)

Letter

September 10, 2021

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-3

Filed September 7, 2021

File No. 333-259345

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-3 be accelerated to 4:30 P.M., Washington, D.C. time, on September 14, 2021, or as soon as practicable thereafter.

Thank you for your assistance in this matter.

Very truly yours,
ONEWATER MARINE INC.

Show Raw Text
CORRESP
1
filename1.htm

      September 10, 2021

      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-3

      Filed September 7, 2021

      File No. 333-259345

      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-3 be accelerated to 4:30 P.M., Washington, D.C. time, on September 14, 2021, or as soon as practicable thereafter.

      Thank you for your assistance in this matter.

              Very truly yours,

              ONEWATER MARINE INC.

              By:

              /s/ Jack Ezzell

              Name:

              Jack Ezzell

              Title:

              Chief Financial Officer

      Enclosures

            cc:

              Katherine Bagley, Division of Corporation Finance, Office of Trade & Services

      Katherine Frank, Vinson & Elkins L.L.P.