October 15, 2024
VIA EDGAR
Pearlyne Paulemon
Suzanne Hayes
Division of Corporate Finance
Office of Life Sciences
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | MarineMax, Inc. |
Form 8-K
Amendment No. 1 to Form 8-K
Response dated June 11, 2024
File No. 001-14173
Dear Ms. Paulemon and Ms. Hayes:
On behalf of MarineMax, Inc. (“MarineMax”), I am writing in response to the comments set forth in your letter dated October 4, 2024 (the “Comment Letter”). For the convenience of the Staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “SEC”), the Staff’s comment is repeated below, along with MarineMax’s response to the comment set forth immediately following such comment.
Comment #1
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 determining 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.