<SEC-DOCUMENT>0001415889-23-012175.txt : 20230811
<SEC-HEADER>0001415889-23-012175.hdr.sgml : 20230811
<ACCEPTANCE-DATETIME>20230811201833
ACCESSION NUMBER:		0001415889-23-012175
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20230810
FILED AS OF DATE:		20230811
DATE AS OF CHANGE:		20230811

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Feck Melissa Claire
		CENTRAL INDEX KEY:			0001834393

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-40358
		FILM NUMBER:		231165833

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

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>form4-08122023_120824.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0508</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2023-08-10</periodOfReport>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001834393</rptOwnerCik>
            <rptOwnerName>Feck Melissa Claire</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>false</isDirector>
            <isOfficer>true</isOfficer>
            <isTenPercentOwner>false</isTenPercentOwner>
            <isOther>false</isOther>
            <officerTitle>CHIEF HUMAN RESOURCES OFFICER</officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <aff10b5One>0</aff10b5One>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, par value $0.0001 per share</value>
            </securityTitle>
            <transactionDate>
                <value>2023-08-10</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>92833</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>4.0527</value>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>453334</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, par value $0.0001 per share</value>
            </securityTitle>
            <transactionDate>
                <value>2023-08-11</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>7167</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>4.1940</value>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>446167</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">Weighted average price. These shares were sold in multiple transactions at prices ranging from $4.000 to $4.3250 inclusive. The reporting person undertakes to provide the issuer, any security holder of the issuer, or the staff of the Securities and Exchange Commission, upon request, full information regarding the number of shares sold at each separate price within the range set forth above.</footnote>
        <footnote id="F2">Weighted average price. These shares were sold in multiple transactions at prices ranging from $4.0500 to $4.2700 inclusive. The reporting person undertakes to provide the issuer, any security holder of the issuer, or the staff of the Securities and Exchange Commission, upon request, full information regarding the number of shares sold at each separate price within the range set forth above.</footnote>
    </footnotes>

    <remarks>See Exhibit 24.1 Power of Attorney</remarks>

    <ownerSignature>
        <signatureName>/s/ Stephanie Swan, Attorney-in-Fact</signatureName>
        <signatureDate>2023-08-11</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>ex24-08122023_120826.htm
<TEXT>
<!DOCTYPE html PUBLIC "-//IETF//DTD HTML//EN">
<html><head><title>ex24-08122023_120826.htm</title></head><body style="margin-top:0;font-family:Times New Roman; font-size:10pt; color:#000000">
<p style="margin:0px"><br></p>
<p style="margin-top:0px; margin-bottom:19.2px; font-size:12pt" align="center"><b><u>Power of Attorney</u></b></p>
<p style="margin-top:0px; margin-bottom:19.2px; font-size:12pt">Know all by these presents, that the undersigned hereby constitutes and appoints each of Patrick M. Sheller, an officer of Latham Group, Inc. (the <font style="font-family:Arial Unicode MS,Times New Roman">&ldquo;</font>Company<font style="font-family:Arial Unicode MS,Times New Roman">&rdquo;</font>), and Emphani Aldridge and Stephanie Swan, of Honigman LLP, signing jointly or any of them acting singly and in his or her capacity hereunder, with full power of substitution, as the undersigned<font style="font-family:Arial Unicode MS,Times New Roman">&rsquo;</font>s true and lawful attorney-in-fact to:</p>
<p style="margin-top:0px; margin-bottom:19.2px; text-indent:48px; font-size:12pt">(1) execute for and on behalf of the undersigned, in the undersigned<font style="font-family:Arial Unicode MS,Times New Roman">&rsquo;</font>s capacity as an officer, director or holder of 10% or more of the registered class of securities of the Company, Form ID and Forms 3, 4 and 5 in accordance with Section 16(a) of the Securities Exchange Act of 1934, as amended (the <font style="font-family:Arial Unicode MS,Times New Roman">&ldquo;</font>Exchange Act<font style="font-family:Arial Unicode MS,Times New Roman">&rdquo;</font>), and the rules thereunder; </p>
<p style="margin-top:0px; margin-bottom:19.2px; text-indent:48px; font-size:12pt">(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 ID or 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:19.2px; text-indent:48px; font-size:12pt">(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<font style="font-family:Arial Unicode MS,Times New Roman">&rsquo;</font>s discretion.</p>
<p style="margin-top:0px; margin-bottom:19.2px; text-indent:48px; font-size:12pt">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<font style="font-family:Arial Unicode MS,Times New Roman">&rsquo;</font>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. 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<font style="font-family:Arial Unicode MS,Times New Roman">&rsquo;</font>s responsibilities to comply with Section 16 of the Exchange Act.</p>
<p style="margin-top:0px; margin-bottom:19.2px; text-indent:48px; font-size:12pt">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<font style="font-family:Arial Unicode MS,Times New Roman">&rsquo;</font>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; text-indent:48px; font-size:12pt">IN WITNESS WHEREOF, the undersigned has caused this Power of Attorney to be executed as of August 9, 2023.</p>
<p style="margin-top:0px; margin-bottom:16px"><br></p>
<p style="margin-top:0px; margin-bottom:16px"><br></p>
<p style="margin:0px"><br><br></p>
<p style="margin:0px"><br></p>
<hr style="margin-bottom: 9.6px; padding-top: 9.6px;" noshade size="1"><p style="margin:0px; page-break-before:always"><br></p>
<p style="margin:0px; font-size:12pt">By: <u>/s/ Melissa Claire Feck</u></p>
<p style="margin-top:0px; margin-bottom:19.2px; font-size:12pt">Name: Melissa Claire Feck</p>
<p style="margin:0px"><br></p>
<p style="margin:0px"><br><br></p>
<p style="margin:0px; font-size:9pt">47620621.1</p>
</body></html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
