Correspondence 0001772921-24-000064 from OneWater Marine Inc. (ONEW) (CIK 0001772921) (ONEW)
OneWater Marine Inc. (ONEW) (CIK 0001772921)
Date: Sept. 13, 2024 · CIK: 0001772921 · Accession: 0001772921-24-000064
AI Filing Summary & Sentiment
File numbers found in text: 333-281976
Letter
VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549-3561 Registration Statement on Form S-3 Filed September 6, 2024 File No. 333-281976
Re: OneWater Marine Inc.
Dear Ms. Pandit:
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 4:00 P.M., Washington, D.C. time, on September 17, 2024, or as soon as practicable thereafter.
Thank you for your assistance in this matter.
Very truly yours,
ONEWATER MARINE INC.
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CORRESP 1 filename1.htm Document September 13, 2024 VIA EDGAR 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 6, 2024 File No. 333-281976 Dear Ms. Pandit: 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 4:00 P.M., Washington, D.C. time, on September 17, 2024, 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 Frank, Vinson & Elkins L.L.P.