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. |