ThinkEquity LLC
17 State Street, 41st Floor
New York, NY 10004
August 12, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, D.C. 20549
| Re: | Vision Marine Technologies Inc. (the “Company”) |
| Registration Statement on Form F-1 (the “Registration Statement”) | |
| Filed August 12, 2025 |
Ladies and Gentlemen:
In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), we, the underwriter, hereby join in the request of the Company that the effective date of the Registration Statement be accelerated so that it will be declared effective at 5:00 pm, Eastern Time (US), on August 14, 2025, or soon as thereafter practicable.
Pursuant to Rule 460 under the Act, we wish to advise you that we will distribute as many copies of the Preliminary Prospectus dated August 12, 2025 to underwriters, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.
We, the underwriter, have complied and will comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
| Very truly yours, | |
| ThinkEquity LLC | |
| /s/ Eric Lord | |
| Eric Lord | |
| Head of Investment Banking |