July 19, 2019

Austin Singleton
Chief Executive Officer
OneWater Marine Inc.
6275 Lanier Islands Parkway
Buford, GA 30518

       Re: OneWater Marine Inc.
           Registration Statement on Form S-1
           Filed July 12, 2019
           File No. 333-232639

Dear Mr. Singleton:

       We have reviewed your registration statement and have the following
comments. In
some of our comments, we may ask you to provide us with information so we may
understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
circumstances or do not believe an amendment is appropriate, please tell us why
in your

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments.

Registration Statement on Form S-1

Recent Developments
Preliminary Financial Results for the Nine Months Ended June 30, 2019, page 7

1.     We note your proposed preliminary financial results for the nine months
ended June 30,
       2019, and the anticipated disclosure of a low and high range for
revenue, costs of sales,
       net income (loss), adjusted EBITDA, number of stores, same-store sales
growth, total
       assets, long-term debt and total liabilities. Please note that when a
range is presented for
       the foregoing financial data rather than a specific number, the range
should be sufficiently
       narrow to be meaningful. Please discuss whether the trends evidenced in
the preliminary
       financial results are consistent with the trends discussed in the
Management's Discussion
       and Analysis of Financial Condition and Results of Operations.
 Austin Singleton
OneWater Marine Inc.
July 19, 2019
Page 2
2.       We note your disclosure in the first paragraph on page 8 that you,
"may identify items that
         could cause [y]our final reported results to be materially different
from the preliminary
         financial estimates...." If you choose to disclose preliminary
results, you should be able to
         assert that the actual results are not expected to vary materially
from that reflected in the
         preliminary results. Accordingly, please remove this statement as it
implies that investors
         should not rely on the information presented, or explain why the
presentation of this
         information alongside a disclaimer that the preliminary financial
information could differ
         materially provides meaningful disclosure to investors.
3.       Please confirm that if the financial statements for the nine months
ended June 30, 2019
         become available prior to the effective date of the registration
statement, you will include
         them in the filing.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration

        You may contact Yolanda Guobadia at 202-551-3562 or Adam Phippen at
3336 if you have questions regarding comments on the financial statements and
matters. Please contact Scott Anderegg at 202-551-3342 or Mara Ransom at
202-551-3264 with
any other questions.

FirstName LastNameAustin Singleton                             Sincerely,
Comapany NameOneWater Marine Inc.
                                                               Division of
Corporation Finance
July 19, 2019 Page 2                                           Office of
Consumer Products
FirstName LastName