September 10, 2021
Mara Ransom
Chief
Office of Trade & Services
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549-3561
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OneWater Marine Inc.
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Registration Statement on Form S-3
Filed September 7, 2021
File No. 333-259345
Ladies and Gentlemen:
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 4:30 P.M., Washington, D.C. time, on September 14, 2021, or as soon as practicable thereafter.
Thank you for your assistance in this matter.
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Very truly yours,
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ONEWATER MARINE INC.
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By:
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/s/ Jack Ezzell
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Name:
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Jack Ezzell
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Title:
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Chief Financial Officer
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Enclosures
| cc: |
Katherine Bagley, Division of Corporation Finance, Office of Trade & Services
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Katherine Frank, Vinson & Elkins L.L.P.