United States securities and exchange commission logo August 18, 2020 Austin Singleton Chief Executive Officer OneWater Marine Inc. 6275 Lanier Islands Parkway Buford, Georgia 30518 Re: OneWater Marine Inc. Draft Registration Statement on Form S-1 Submitted August 13, 2020 CIK No. 0001772921 Dear Mr. Singleton: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Nicholas Lamparski at (202) 551-4695 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: David P. Oelman