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Correspondence 0001104659-25-118798 from Vision Marine Technologies Inc. (VMAR)

Vision Marine Technologies Inc.
Date: Dec. 5, 2025 · CIK: 0001813783 · Accession: 0001104659-25-118798

Offering / Registration Process Regulatory Compliance Business Model Clarity

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File numbers found in text: 333-291955

Date
December 5, 2025
Author
Raffi Sossoyan
Form
CORRESP
Company
Vision Marine Technologies Inc.

Letter

Re: Vision Marine Technologies Inc. (the "Company")

December 5, 2025

VIA EDGAR

United State Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Registration Statement on Form F-1

File No. 333-291955 (the "Registration Statement")

Ladies and Gentlemen:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the "Securities Act"), acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 5:00pm Eastern Standard Time on Tuesday, December 9, 2025, or as soon thereafter as practicable.

The Company understands that the United State Securities and Exchange Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Company is aware of its responsibilities under the Securities Act as they relate to the proposed public offering of the securities specified in the Registration Statement.

The undersigned respectfully requests that it be notified of the effectiveness of the above-referenced Registration Statement by telephone call to our counsel, Ortoli Rosenstadt LLP, by calling Tim Dockery at (212) 829-8946. The Company hereby authorizes Mr. Dockery to orally modify or withdraw this request for acceleration.

Very truly yours,
VISION MARINE TECHNOLOGIES INC.

Show Raw Text
CORRESP
 1
 filename1.htm

 December 5, 2025

 VIA EDGAR

 United State Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, DC 20549

 Re:
 Vision Marine Technologies Inc. (the "Company")

 Registration
Statement on Form F-1

 File No.
333-291955 (the "Registration Statement")

 Ladies and Gentlemen:

 The Company hereby requests,
pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the "Securities Act"), acceleration of the
effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 5:00pm Eastern
Standard Time on Tuesday, December 9, 2025, or as soon thereafter as practicable.

 The Company understands
that the United State Securities and Exchange Commission will consider this request for acceleration of the effective date of the Registration
Statement as a confirmation of the fact that the Company is aware of its responsibilities under the Securities Act as they relate to the
proposed public offering of the securities specified in the Registration Statement.

 The undersigned respectfully
requests that it be notified of the effectiveness of the above-referenced Registration Statement by telephone call to our counsel, Ortoli
Rosenstadt LLP, by calling Tim Dockery at (212) 829-8946. The Company hereby authorizes Mr. Dockery to orally modify or withdraw this
request for acceleration.

 Very truly yours,

 VISION MARINE TECHNOLOGIES INC.

 By:
 /s/ Raffi Sossoyan

 Name:
 Raffi Sossoyan

 Title:
 Chief Financial Officer