September 15, 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 September 14, 2020
File No. 333-248774
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 September 16, 2020, or as soon as practicable thereafter.
Thank you for your assistance in this matter.
Securities and Exchange Commission
September 15, 2020
Page 2
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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: David P. Oelman, Vinson & Elkins L.L.P.
Katherine Frank, Vinson & Elkins L.L.P.