April 28, 2020
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, NE
Washington, D.C. 20549
Attention: James Giugliano and Rufus Decker
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. Giugliano and Mr. Decker:
I am writing on behalf of MarineMax, Inc. (“MarineMax”). MarineMax acknowledges receipt of the letter dated April 15, 2020 (the “Comment Letter”) containing comments from the Staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Staff”) to Mr. W. Brett McGill, Chief Executive Officer, in which the Staff has requested certain information with respect to the above-referenced Form 10-K and Form 8-K. We are working expeditiously to respond to the Comment Letter. We respectfully request an extension for our response to the Comment Letter to no later than May 13, 2020. This extension will ensure that we can devote the appropriate time and resources to consider the Staff’s comments and prepare our response. Thank you for your consideration.
If you have any questions, please do not hesitate to contact me at (727) 531-1700.
Respectfully submitted, | ||
MarineMax, Inc. | ||
By: | /s/ Michael H. McLamb | |
Michael H. McLamb | ||
Chief Financial Officer |
Securities and Exchange Commission
April 28, 2020
Page 2 of 2
CC: | W. Brett McGill, Chief Executive Officer and President, MarineMax, Inc. |
Robert J. Grammig, Esq., Holland & Knight LLP |
Joseph F. Cannella, Partner, KPMG LLP |