March 30, 2020

W. Brett McGill
Chief Executive Officer
MarineMax, Inc.
2600 McCormick Drive
Suite 200
Clearwater, FL 33759

       Re: MarineMax, Inc.
           Form 10-K for the Fiscal Year Ended September 30, 2019
           Filed December 3, 2019
           Form 8-K Filed October 29, 2019
           File No. 001-14173

Dear Mr. McGill:

       We have reviewed your filing and have the following comments. In some of
our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-K for the Fiscal Year Ended September 30, 2019

Consolidated Financial Statements
Note 2   Significant Accounting Policies
Impairment of Long-Lived Assets, page F-10

1.    You disclose that you assess impairment of long-lived assets at a
regional level because of
      interdependencies among your locations. Please tell us in detail what
these
      interdependencies are and how they resulted in your conclusion that each
region, rather
      than each location or store, is the lowest level for which identifiable
cash flows are largely
      independent of the cash flows of other assets and liabilities. Please
also tell us the names
      of the specific regions used for grouping and how you determined them.
Refer to FASB
      ASC 360-10-35-23 through 35-25.
 W. Brett McGill
MarineMax, Inc.
March 30, 2020
Page 2
Form 8-K Filed October 29, 2019

Exhibit 99.1, page 3

2.       You present a non-GAAP measures called "adjusted net income" and
"adjusted diluted
         EPS", which have been adjusted for "unusual items, net". In future
releases, please
         expand your disclosure to separately quantify each adjustment included
in "unusual items,
         net" and include the other applicable disclosures required by Item
10(e)(1)(i) of
         Regulation S-K. Please also tell us the consideration you gave to
Question 102.11 of the
         Non-GAAP Financial Measures Compliance and Disclosure Interpretations,
including
         presenting the income tax impact attributable to your non-GAAP
adjustments as a
         separate adjustment and disclosing how it was computed.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

        You may contact James Giugliano at (202) 551-3319 or Rufus Decker at
(202) 551-3769
if you have any questions.



FirstName LastNameW. Brett McGill                            Sincerely,
Comapany NameMarineMax, Inc.
                                                             Division of
Corporation Finance
March 30, 2020 Page 2                                        Office of Trade &
Services
FirstName LastName