Name | Jurisdiction of Organization |
| Bosun’s Assets & Operations, LLC | Delaware |
| Legendary Assets & Operations, LLC | Florida |
| Midwest Assets & Operations, LLC | Delaware |
| One Water Assets & Operations, LLC | Delaware |
| One Water Marine Holdings, LLC | Delaware |
| Singleton Assets & Operations, LLC | Georgia |
| South Florida Assets & Operations, LLC | Florida |
| South Shore Lake Erie Assets & Operations, LLC | Delaware |
