<SEC-DOCUMENT>0001415889-24-021061.txt : 20240809
<SEC-HEADER>0001415889-24-021061.hdr.sgml : 20240809
<ACCEPTANCE-DATETIME>20240809205008
ACCESSION NUMBER:		0001415889-24-021061
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20240809
FILED AS OF DATE:		20240809
DATE AS OF CHANGE:		20240809

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Sheller Patrick M
		CENTRAL INDEX KEY:			0001539134
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-40358
		FILM NUMBER:		241194463

	MAIL ADDRESS:	
		STREET 1:		343 STATE STREET
		CITY:			ROCHESTER
		STATE:			NY
		ZIP:			14650

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>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>form4-08102024_120805.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0508</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2024-08-09</periodOfReport>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001539134</rptOwnerCik>
            <rptOwnerName>Sheller Patrick M</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>GENERAL COUNSEL &amp; SECRETARY</officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <aff10b5One>0</aff10b5One>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, par value $0.0001 per share</value>
            </securityTitle>
            <transactionDate>
                <value>2024-08-09</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>S</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>3942</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>5.08</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>270954</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 August 8, 2024.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Patrick M. Sheller</signatureName>
        <signatureDate>2024-08-09</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
