September 10, 2021
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-3
Filed September 7, 2021
File No. 333-259345
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-3 be accelerated to 4:30 P.M., Washington, D.C. time, on September 14, 2021, or as soon as practicable thereafter.
Thank you for your assistance in this matter.
| Very truly yours, | |||
| ONEWATER MARINE INC. | |||
| By: | /s/ Jack Ezzell | ||
| Name: | Jack Ezzell | ||
| Title: | Chief Financial Officer | ||
Enclosures
| cc: | Katherine Bagley, Division of Corporation Finance, Office of Trade & Services |
Katherine Frank, Vinson & Elkins L.L.P.