<SEC-DOCUMENT>0001415889-24-006864.txt : 20240305
<SEC-HEADER>0001415889-24-006864.hdr.sgml : 20240305
<ACCEPTANCE-DATETIME>20240305184112
ACCESSION NUMBER:		0001415889-24-006864
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20240304
FILED AS OF DATE:		20240305
DATE AS OF CHANGE:		20240305

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Bahl Sanjeev
		CENTRAL INDEX KEY:			0001907232
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-40358
		FILM NUMBER:		24723270

	MAIL ADDRESS:	
		STREET 1:		C/O LATHAM GROUP, INC.
		STREET 2:		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]
		ORGANIZATION NAME:           	08 Industrial Applications and Services
		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>
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<TYPE>4
<SEQUENCE>1
<FILENAME>form4-03052024_110304.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0508</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2024-03-04</periodOfReport>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001907232</rptOwnerCik>
            <rptOwnerName>Bahl Sanjeev</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 OPERATING 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>2024-03-04</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>10342</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>3.05</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>126713</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">Represents shares of stock sold in an automatic &quot;sell-to-cover&quot; transaction to cover taxes due on RSUs that vested on March 1, 2024.</footnote>
    </footnotes>

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

    <ownerSignature>
        <signatureName>/s/ Stephanie Swan, Attorney-in-Fact</signatureName>
        <signatureDate>2024-03-05</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
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<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>ex24-03052024_110305.htm
<TEXT>
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<html><head><title>ex24-03052024_110305.htm</title></head><body style="margin-top:0;font-family:Times New Roman; font-size:10pt; color:#000000">
<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 February 29, 2024.</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>
<hr style="margin-bottom: 9.6px; padding-top: 9.6px;" noshade size="1"><p style="margin:0px; font-size:12pt; page-break-before:always">By:<u> /s/ Sanjeev Bahl</u></p>
<p style="margin-top:0px; margin-bottom:19.2px; font-size:12pt">Name: Sanjeev Bahl</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>
