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February 4, 2020

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

Re:         OneWater Marine Inc.
Registration Statement on Form S-1
Filed January 27, 2020
File No. 333-232639

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-1 be accelerated to 4:00 P.M., Washington, D.C. time, on February 6, 2020, or as soon as practicable thereafter.

Thank you for your assistance in this matter.
Securities and Exchange Commission
February 4, 2020
Page 2

 
Very truly yours,
  
       
 
ONEWATER MARINE INC.
  
       
 
By:
/s/ Jack Ezzell
  
 
Name:  
Jack Ezzell
  
 
Title:
Chief Financial Officer
  

Enclosures

cc:
David P. Oelman, Vinson & Elkins L.L.P.
 
James R. Brown, Vinson & Elkins L.L.P.