<SEC-DOCUMENT>9999999997-19-006192-index.html : 20200306
<SEC-HEADER>9999999997-19-006192.hdr.sgml : 20200306
<ACCEPTANCE-DATETIME>20190722113220
ACCESSION NUMBER:		9999999997-19-006192
CONFORMED SUBMISSION TYPE:	SEC STAFF LETTER
CATEGORY:             	REDACTED EXHIBIT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20190718
ACTION DATE:               	20190718
RECEIVED DATE:           	20190722

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			OneWater Marine Inc.
		CENTRAL INDEX KEY:			0001772921
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-AUTO & HOME SUPPLY STORES [5531]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		SEC STAFF LETTER

	BUSINESS ADDRESS:	
		STREET 1:		6275 LANIER ISLANDS PARKWAY
		CITY:			BUFORD
		STATE:			GA
		ZIP:			30518
		BUSINESS PHONE:		(855) 208-4359

	MAIL ADDRESS:	
		STREET 1:		6275 LANIER ISLANDS PARKWAY
		CITY:			BUFORD
		STATE:			GA
		ZIP:			30518
</SEC-HEADER>
<DOCUMENT>
<TYPE>REDACTED EXHIBIT
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
Document 1 - file: filename1.pdf

</DOCUMENT>
</SEC-DOCUMENT>