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Correspondence 0001104659-22-128176 from Vision Marine Technologies Inc. (VMAR)

Vision Marine Technologies Inc.
Date: Dec. 19, 2022 · CIK: 0001813783 · Accession: 0001104659-22-128176

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File numbers found in text: 333-267893

Date
December 19, 2022
Author
/s/ Kulwant Sandher
Form
CORRESP
Company
Vision Marine Technologies Inc.

Letter

Re: Vision Marine Technologies Inc.

December 19, 2022

Via EDGAR and E-mail

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549-4720

Registration Statement on Form F-3

File No. 333-267893

Acceleration Request

Requested Date: December 21, 2022

Requested Time: 5:00 P.M. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Vision Marine Technologies Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form F-3 (Registration No. 333-267893) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Dentons US LLP, by calling Rob Condon at (212) 768-6839.

* * * *

Sincerely,
VISION MARINE TECHNOLOGIES INC.

Show Raw Text
CORRESP
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filename1.htm

December 19, 2022

Via EDGAR and E-mail

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549-4720

    Re:
    Vision Marine Technologies Inc.

    Registration Statement on Form F-3

    File No. 333-267893

    Acceleration Request

    Requested Date: December 21, 2022

    Requested Time: 5:00 P.M. Eastern Time

Ladies and Gentlemen:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Vision Marine Technologies Inc. (the “Company”) hereby requests
that the above-referenced Registration Statement on Form F-3 (Registration No. 333-267893) (the “Registration
Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such
later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of
the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event
with our counsel, Dentons US LLP, by calling Rob Condon at (212) 768-6839.

* * * *

    Sincerely,

    VISION MARINE TECHNOLOGIES INC.

    /s/ Kulwant Sandher

    Kulwant Sandher

    cc:
    Rob Condon, Dentons US LLP