<SEC-DOCUMENT>0001415889-23-007320.txt : 20230504
<SEC-HEADER>0001415889-23-007320.hdr.sgml : 20230504
<ACCEPTANCE-DATETIME>20230504170758
ACCESSION NUMBER:		0001415889-23-007320
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20230502
FILED AS OF DATE:		20230504
DATE AS OF CHANGE:		20230504

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Morno-Wade Suzan
		CENTRAL INDEX KEY:			0001761233

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-40358
		FILM NUMBER:		23889891

	MAIL ADDRESS:	
		STREET 1:		XEROX CORPORATION
		STREET 2:		201 MERRITT 7
		CITY:			NORWALK
		STATE:			CT
		ZIP:			06851-1056

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Latham Group, Inc.
		CENTRAL INDEX KEY:			0001833197
		STANDARD INDUSTRIAL CLASSIFICATION:	PLASTICS PRODUCTS, NEC [3089]
		IRS NUMBER:				832797583
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		787 WATERVLIET SHAKER ROAD
		CITY:			LATHAM
		STATE:			NY
		ZIP:			12110
		BUSINESS PHONE:		800-833-3800

	MAIL ADDRESS:	
		STREET 1:		787 WATERVLIET SHAKER ROAD
		CITY:			LATHAM
		STATE:			NY
		ZIP:			12110

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Latham Topco, Inc.
		DATE OF NAME CHANGE:	20201120
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>form4-05042023_090551.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0407</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2023-05-02</periodOfReport>

    <issuer>
        <issuerCik>0001833197</issuerCik>
        <issuerName>Latham Group, Inc.</issuerName>
        <issuerTradingSymbol>SWIM</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001761233</rptOwnerCik>
            <rptOwnerName>Morno-Wade Suzan</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O LATHAM GROUP, INC.</rptOwnerStreet1>
            <rptOwnerStreet2>787 WATERVLIET SHAKER ROAD</rptOwnerStreet2>
            <rptOwnerCity>LATHAM</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>12110</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>true</isDirector>
            <isOfficer>false</isOfficer>
            <isTenPercentOwner>false</isTenPercentOwner>
            <isOther>false</isOther>
            <officerTitle></officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <aff10b5One>0</aff10b5One>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, par value $0.0001 per share</value>
            </securityTitle>
            <transactionDate>
                <value>2023-05-02</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>31380</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>59719</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">Represents a restricted stock unit grant that vests on the first anniversary of May 2, 2023.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Patrick M. Sheller, Attorney-in-Fact</signatureName>
        <signatureDate>2023-05-04</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>ex24-05042023_090553.htm
<TEXT>
<!DOCTYPE html PUBLIC "-//IETF//DTD HTML//EN">
<html><head><title>ex24-05042023_090553.htm</title><meta name="author" content="Jackie Bollinger"><meta name="date" content="07/13/2022"></head><body style="margin-top:0;font-family:Times New Roman; font-size:10pt; color:#000000">
<p style="margin-top:0px; margin-bottom:16px; font-size:12pt" align="center"><b><u>Power of Attorney</u></b></p>
<p style="margin-top:0px; margin-bottom:16px; text-indent:96px; font-size:12pt" align="justify">Know all by these presents, that the undersigned hereby constitutes and appoints each of the following officers of Latham Group, Inc. (the &#147;Company&#148;):</p>
<p style="margin-top:0px; margin-bottom:-2px; text-indent:144px; width:192px; font-size:12pt; float:left">(i)</p>
<p style="margin-top:0px; margin-bottom:16px; padding-left:144px; text-indent:-2px; font-size:12pt" align="justify">Patrick M. Sheller</p>
<p style="margin-top:0px; margin-bottom:16px; text-indent:96px; font-size:12pt; clear:left" align="justify">signing singly, the undersigned&#146;s true and lawful attorney-in-fact to:</p>
<p style="margin-top:0px; margin-bottom:16px; text-indent:96px; font-size:12pt" align="justify">(1) execute for and on behalf of the undersigned, in the undersigned&#146;s capacity as an officer, director or holder of 10% or more of the registered class of securities of the Company, Forms 3, 4 and 5 in accordance with Section 16(a) of the Securities Exchange Act of 1934, as amended, and the rules thereunder; </p>
<p style="margin-top:0px; margin-bottom:16px; text-indent:96px; font-size:12pt" align="justify">(2) do and perform any and all acts for and on behalf of the undersigned that may be necessary or desirable to complete and execute any such Form 3, 4 or 5, complete and execute any amendment or amendments thereto, and timely file such forms or amendments with the United States Securities and Exchange Commission and any stock exchange or similar authority; and </p>
<p style="margin-top:0px; margin-bottom:16px; text-indent:96px; font-size:12pt" align="justify">(3) take any other action of any type whatsoever in connection with the foregoing which, in the opinion of such attorney-in-fact, may be of benefit, in the best interest of, or legally required by, the undersigned, it being understood that the documents executed by such attorney-in-fact on behalf of the undersigned pursuant to this Power of Attorney shall be in such form and shall contain such terms and conditions as such attorney-in-fact may approve in such attorney-in-fact&#146;s discretion.</p>
<p style="margin-top:0px; margin-bottom:16px; text-indent:96px; font-size:12pt" align="justify">The undersigned hereby grants to each such attorney-in-fact full power and authority to do and perform any and every act and thing whatsoever requisite, necessary, or proper to be done in the exercise of any of the rights and powers herein granted, as fully to all intents and purposes as the undersigned might or could do if personally present, with full power of substitution or revocation, hereby ratifying and confirming all that such attorney-in-fact, or such attorney-in-fact&#146;s substitute or substitutes, shall lawfully do or cause to be done by virtue of this power of attorney and the rights and powers herein granted. &nbsp;The undersigned acknowledges that the foregoing attorneys-in-fact, serving in such capacity at the request of the undersigned, are not assuming, nor is the Company assuming, any of the undersigned&#146;s responsibilities to comply with Section 16 of the Exchange Act.</p>
<p style="margin-top:0px; margin-bottom:16px; text-indent:96px; font-size:12pt" align="justify">This Power of Attorney shall remain in full force and effect until the undersigned is no longer required to file Forms 3, 4 and 5 with respect to the undersigned&#146;s holdings of and transactions in securities issued by the Company, unless earlier revoked by the undersigned in a signed writing delivered to the foregoing attorneys-in-fact.</p>
<p style="margin:0px"><br><br><br></p>
<hr style="margin-bottom: 9.6px; padding-top: 9.6px;" noshade size="1"><p style="margin-top:0px; margin-bottom:16px; text-indent:96px; font-size:12pt; page-break-before:always" align="justify">IN WITNESS WHEREOF, the undersigned has caused this Power of Attorney to be executed as of 11/20/2022.</p>
<p style="margin-top:0px; margin-bottom:16px"><br></p>
<p style="margin-top:0px; margin-bottom:16px"><br></p>
<p style="margin-top:0px; margin-bottom:16px; padding-left:240px; text-indent:46.667px; font-size:12pt">By: &nbsp;<b style="font-size:10pt;font-weight:normal;"><u>&nbsp;&nbsp;&nbsp;/s/Suzan Morno-Wade&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></b> <br><b style="font-family:Calibri,Times New Roman;font-weight:normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</b>Name: Suzan Morno-Wade<br></p>
<p style="margin-top:0px; margin-bottom:16px"><br></p>
<p style="margin-top:0px; margin-bottom:16px"><br><br><br></p>
</body></html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
