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
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File numbers found in text: 333-259345
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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.