October 4, 2024

Michael H. McLamb
Chief Financial Officer
MarineMax, Inc.
2600 McCormick Drive, Suite 200
Clearwater, FL 33759

       Re: MarineMax, Inc.
           Form 8-K
           Amendment No. 1 to Form 8-K
           Response dated June 11, 2024
           File No. 001-14173
Dear Michael H. McLamb:

       We have reviewed your June 11, 2024 response to our comment letter and
have the
following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe
the comment applies to your facts and circumstances, please tell us why in your
response.

        After reviewing your response to this letter, we may have additional
comments. Unless we
note otherwise, any references to prior comments are to comments in our June 3,
2024 letter.

Amended Form 8-K filed April 1, 2024
Item 1.05 Material Cybersecurity Incidents, page 1

1.     We note that as of the date of your filing, the incident had not had a
material impact on
       your operations and you were still in the process of determing whether
it is reasonably
       likely to materially impact your financial condition or results of
operations. Please
       confirm that, in future filings, where you have not determined if the
incident has had a
       material impact to the company or is reasonably likely to have a
material impact to the
       company, including its financial condition and results of operations,
you will consider
       filing disclosures under Item 8.01 of Form 8-K rather than Item 1.05 of
Form 8-K.
       Please contact Pearlyne Paulemon at 202-551-8714 or Suzanne Hayes at
202-551-3675
with any questions.
 October 4, 2024
Page 2



                     Sincerely,

                     Division of Corporation Finance
                     Office of Life Sciences
cc:   Manny Alvare