<SEC-DOCUMENT>0000914062-16-000172-index.html : 20161214
<SEC-HEADER>0000914062-16-000172.hdr.sgml : 20161214
<ACCEPTANCE-DATETIME>20160908163718
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000914062-16-000172
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20160908

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MARINE PRODUCTS CORP
		CENTRAL INDEX KEY:			0001129155
		STANDARD INDUSTRIAL CLASSIFICATION:	SHIP & BOAT BUILDING & REPAIRING [3730]
		IRS NUMBER:				582572419
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2801 BUFORD HIGHWAY NE, SUITE 520
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30329
		BUSINESS PHONE:		404-321-2140

	MAIL ADDRESS:	
		STREET 1:		2801 BUFORD HIGHWAY NE, SUITE 520
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30329
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>secresponse0908160.jpg
<TEXT>
Document 2 - file: secresponse0908160.jpg

</DOCUMENT>
</SEC-DOCUMENT>