Mail Stop 3561 								 July 6, 2006 Mr. Michael H. McLamb Chief Financial Officer MarineMax, Inc. 18167 U.S. Highway 19 North, Suite 300 Clearwater, Florida 33764 		RE:	MarineMax, Inc. 			Form 10-K for Fiscal Year Ended September 30, 2005 			Filed December 12, 2005 			Form 10-K/A for Fiscal Year Ended September 30, 2005 			Filed June 14, 2006 Forms 10-Q for Fiscal Quarters Ended December 31, 2005 and March 31, 2006 Form 10-Q/A for Fiscal Quarter Ended December 31, 2005 			File No. 1-14173 Dear Mr. McLamb: We have completed our review of your Form 10-K and related filings and have no further comments at this time. 									Sincerely, 									George F. Ohsiek, Jr. 									Branch Chief July 6, 2006 Page 1