Correspondence 0001104659-25-120878 from Vision Marine Technologies Inc. (VMAR)

Vision Marine Technologies Inc.
Date: Dec. 15, 2025 · CIK: 0001813783 · Accession: 0001104659-25-120878

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File numbers found in text: 333-291955

Date

December 12, 2025

Author

ThinkEquity LLC

Form

CORRESP

Company

Vision Marine Technologies Inc.

Letter

ThinkEquity LLC

17 State Street, 41 st Floor

New York, NY 10004

December 12, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, D.C. 20549

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

Registration Statement on Form F-1 (the "Registration Statement")

File No. 333-291955

Ladies and Gentlemen:

ThinkEquity LLC ("ThinkEquity") hereby concurs in the request by the Company to withdraw its request for an accelerated effective date of the above-referenced Registration Statement to 5:00 p.m. Eastern Time on December 11, 2025, or as soon as practicable thereafter.

Very truly yours,
ThinkEquity LLC

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CORRESP
 1
 filename1.htm

 ThinkEquity LLC

 17 State Street, 41 st Floor

 New York, NY 10004

 December 12, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street NE

 Washington, D.C. 20549

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

 Registration Statement on Form F-1 (the "Registration Statement")

 File No. 333-291955

 Ladies and Gentlemen:

 ThinkEquity LLC ("ThinkEquity") hereby
concurs in the request by the Company to withdraw its request for an accelerated effective date of the above-referenced Registration Statement
to 5:00 p.m. Eastern Time on December 11, 2025, or as soon as practicable thereafter.

 Very truly yours,

 ThinkEquity LLC

 /s/ Eric Lord

 Eric Lord
Head of Investment Banking

SecProbe.io