Correspondence 0001104659-25-120076 from Vision Marine Technologies Inc. (VMAR)
Vision Marine Technologies Inc.
Date: Dec. 10, 2025 · CIK: 0001813783 · Accession: 0001104659-25-120076
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File numbers found in text: 333-291917
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CORRESP 1 filename1.htm December 10, 2025 Via EDGAR 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. 333-291917 Acceleration Request Requested Date: December 12, 2025 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. 333-291917) (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, Ortoli Rosenstadt LLP, by calling Tim Dockery at (212) 829-8946. VISION MARINE TECHNOLOGIES INC. By: /s/ Raffi Sossoyan Name: Raffi Sossoyan Title: Chief Financial Officer