0001193125-20-193323.txt : 20200818 0001193125-20-193323.hdr.sgml : 20200818 20200715160106 ACCESSION NUMBER: 0001193125-20-193323 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200715 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MARINEMAX INC CENTRAL INDEX KEY: 0001057060 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-AUTO & HOME SUPPLY STORES [5531] IRS NUMBER: 593496957 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2600 MCCORMICK DRIVE STREET 2: SUITE200 CITY: CLEARWATER STATE: FL ZIP: 33759 BUSINESS PHONE: 8135318150 MAIL ADDRESS: STREET 1: 2600 MCCORMICK DRIVE STREET 2: SUITE200 CITY: CLEARWATER STATE: FL ZIP: 33759 CORRESP 1 filename1.htm CORRESP

July 15, 2020

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, NE

Washington, D.C. 20549

Attention: James Giugliano and Rufus Decker

 

  Re:

MarineMax, Inc.

      

Form 10-K for the Fiscal Year Ended September 30, 2019

      

Filed December 3, 2019

      

Form 8-K Filed October 29, 2019

      

File No. 001-14173

Dear Mr. Giugliano and Mr. Decker:

Per our previous conversations with the Securities and Exchange Commission, for the fiscal year ended September 30, 2019, we have performed an impairment analysis by retail location asset group, and concluded that the results from the analysis by retail location asset group do not materially differ from the analysis by regional asset group. We believe no impairment of long-lived assets existed as of September 30, 2019. If, during future periods, a material difference arises in the impairment analysis by retail location asset group versus regional asset group, we will revisit our accounting policy and, if needed, discuss our accounting policy with the Securities and Exchange Commission Office of the Chief Accountant.

If you have any questions or comments regarding this response or require any additional information, please do not hesitate to contact me at (727) 531-1700.

 

Respectfully submitted,

 

MarineMax, Inc.

By:   /s/ Michael H. McLamb
  Michael H. McLamb
  Chief Financial Officer

 

CC:

W. Brett McGill, Chief Executive Officer and President, MarineMax, Inc.

Robert J. Grammig, Esq., Holland & Knight LLP

Joseph F. Cannella, Partner, KPMG LLP