<SEC-DOCUMENT>0001590976-21-000031-index.html : 20210331
<SEC-HEADER>0001590976-21-000031.hdr.sgml : 20210331
<ACCEPTANCE-DATETIME>20210225081321
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001590976-21-000031
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20210225

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MALIBU BOATS, INC.
		CENTRAL INDEX KEY:			0001590976
		STANDARD INDUSTRIAL CLASSIFICATION:	SHIP & BOAT BUILDING & REPAIRING [3730]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5075 KIMBERLY WAY
		CITY:			LOUDON
		STATE:			TN
		ZIP:			37774
		BUSINESS PHONE:		865-458-5478

	MAIL ADDRESS:	
		STREET 1:		5075 KIMBERLY WAY
		CITY:			LOUDON
		STATE:			TN
		ZIP:			37774

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Malibu Boats, Inc.
		DATE OF NAME CHANGE:	20131104
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>footeromm1a.jpg
<TEXT>
Document 2 - file: footeromm1a.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>headerimage3a.jpg
<TEXT>
Document 3 - file: headerimage3a.jpg

</DOCUMENT>
</SEC-DOCUMENT>