October 21, 2019
Mara Ransom
Assistant Director
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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Re:
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OneWater Marine Inc.
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Registration Statement on Form S-1
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Filed October 15, 2019
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File No. 333-232639
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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 October 23, 2019, or as soon as practicable thereafter.
Thank you for your assistance in this matter.
Securities and Exchange Commission
October 21, 2019
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
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cc:
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David P. Oelman, Vinson & Elkins L.L.P.
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James R. Brown, Vinson & Elkins L.L.P.
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