July 30, 2019

Austin Singleton
Chief Executive Officer
OneWater Marine Inc.
6275 Lanier Islands Parkway
Buford, GA 30518

       Re: OneWater Marine Inc.
           Supplemental Responses
           Submitted July 24, 2019
           Registration Statement on Form S-1
           File No. 333-232639

Dear Mr. Singleton:

       We have reviewed your supplemental responses and have the following
comments. In
some of our comments, we may ask you to provide us with information so we may
better
understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments. Unless
we note
otherwise, our references to prior comments are to comments in our July 23,
2019 letter.

Supplemental responses dated July 24, 2019

Preliminary Financial Results for the Nine Months Ended June 30, 2019, page 7

1.     It appears that the amounts presented for depreciation and amortization
and gain on
       settlement of contingent consideration in the reconciliation table of
adjusted EBITDA to
       net income (loss) for the nine months ended June 30, 2019 may
inadvertently reflect the
       same amounts. Please revise or advise.
Summary Historical and Pro Forma Consolidated Financial and Operating Data,
page 20

2.     We note several inconsistencies in certain pro forma operating data as
of and for the six
       months ended March 31, 2019 and for the year ended September 30, 2018 as
compared to
 Austin Singleton
FirstName Marine Inc.
OneWater LastNameAustin Singleton
Comapany NameOneWater Marine Inc.
July 30, 2019
July 30, 2019 Page 2
Page 2
FirstName LastName
         the unaudited pro forma consolidated balance sheet as of March 31,
2019 on page 62, the
         unaudited pro forma consolidated statement of operations for the six
months ended March
         31, 2019 on page 64 and the unaudited pro forma consolidated statement
of operations for
         the year ended September 30, 2018 on page 66. Please revise the
inconsistencies in your
         disclosure.
Investors in this offering will experience immediate and substantial dilution
of $39.19 per share,
page 45

3.       Amounts disclosed do not agree to the dilution table on page 58.
Please revise.
Capitalization, page 56

4.       We note that the pro forma amounts for OneWater Inc. related to
long-term debt,
         additional paid-in capital, and total member/stockholders' equity
presented in the
         capitalization table differ from the pro forma amounts presented in
the unaudited pro
         forma consolidated balance sheet for OneWater Inc. as of March 31,
2019 on page 62.
         Please revise or advise.
Dilution, page 58

5.       We note your calculation of as adjusted pro forma net tangible book
value of $6.7 million
         as of March 31, 2019. However, based on the unaudited pro forma
consolidated balance
         sheet as of March 31, 2019 on page 62, it appears that your as
adjusted pro forma net
         tangible book value is $7.7 million. Please revise or advise.
6.       Reference is made to the second table on page 58. Please tell us how
you determined total
         consideration paid by legacy owners. Please also explain how to
reconcile total
         consideration to the unaudited pro forma consolidated balance sheet as
of March 31, 2019
         on page 62.
Unaudited Pro Forma Consolidated Balance Sheet as of March 31, 2019, page 62

7.       Please expand your equity section to disclose the number of equity
units authorized and
         outstanding by class on a pro forma basis.
8.       It appears that the total liabilities amount in the offering
adjustments column should be
         $6,980. Please revise or advise.

Unaudited Pro Forma Consolidated Statements of Operations for the Six Months
Ended March
31, 2019, page 64

9.       Please expand pro forma adjustment in Note (10) to disclose how you
calculated the total
         weighted average shares of Class A common stock outstanding (assuming
the exchange of
         all OneWater LLC units for shares of Class A common stock).
 Austin Singleton
OneWater Marine Inc.
July 30, 2019
Page 3


10.      Weighted average shares of Class A common stock outstanding (assuming
the exchange
         of all OneWater LLC units for shares of class A common stock) and pro
forma diluted net
         income available to Class A common stock per share disclosed in (10)
do not agree to the
         unaudited pro forma statements of operation and disclosure elsewhere
in the filing. Please
         revise or advise.
22 Unaudited Pro Forma Net Loss Per Unit Attributable to Common Interest
Holders, page F-49

11.      The narrative discloses that you give effect to 4,769 shares of common
stock and the table
         gives effect to 1,382 shares of common stock. Please revise the
inconsistency or advise.
        You may contact Yolanda Guobadia, Staff Accountant at 202-551-3562 or
Adam
Phippen, Staff Accoutant at 202-551-3336 if you have questions regarding
comments on the
financial statements and related matters. Please contact Scott Anderegg, Staff
Attorney at 202-
551-3342 or Mara Ransom, Assistant Director at 202-551-3264 with any other
questions.



FirstName LastNameAustin Singleton                            Sincerely,
Comapany NameOneWater Marine Inc.
                                                              Division of
Corporation Finance
July 30, 2019 Page 3                                          Office of
Consumer Products
FirstName LastName