February 4, 2020
Via EDGAR Transmission
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
File No. 333-232639 |
Ladies and Gentlemen:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), Raymond James & Associates, Inc., Robert W. Baird & Co. Incorporated and SunTrust Robinson Humphrey, Inc., as representatives of the several underwriters, hereby join in the request of OneWater Marine Inc. that the effective date of the above-captioned Registration Statement be accelerated to 4:00 P.M., Washington, D.C. time, on February 6, 2020, or as soon as practicable thereafter.
The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act:
| i. | Date of preliminary prospectus: January 27, 2020 |
| ii. | Dates of distribution: January 27, 2020 through the date hereof |
| iii. | Number of preliminary prospectuses distributed to prospective underwriters, institutional investors, dealers and others: approximately 1,171 |
We, the undersigned, as representatives of the several underwriters, have complied and will comply, and we have been informed by the participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
| | Very truly yours, |
| | | |
| | RAYMOND JAMES & ASSOCIATES, INC. ROBERT W. BAIRD & CO. INCORPORATED SUNTRUST ROBINSON HUMPHREY, INC. As representatives of the several underwriters |
| | | |
| | RAYMOND JAMES & ASSOCIATES, INC. |
| | |
| | By: | /s/ Gareth Hughes |
| | | Name: Gareth Hughes |
| | | Title: Vice President |
| | | |
| | | |
| | ROBERT W. BAIRD & CO. INCORPORATED |
| | |
| | By: | /s/ Justin Holsen |
| | | Name: Justin Holsen |
| | | Title: Managing Director |
| | | |
| | | |
| | SUNTRUST ROBINSON HUMPHREY, INC. |
| | |
| | By: | /s/ Patrick J. Garrett |
| | | Name: Patrick J. Garrett |
| | | Title: Managing Director |
