POWER OF ATTORNEY

      Know all by these presents that the undersigned, does hereby make,
constitute and appoint each of Roland A. Giroux, Chad M. Van Ess and Kristen L.
Foley,  or any one of them, as a true and lawful attorney-in-fact of the
undersigned with full powers of substitution and revocation, for and in the
name, place and stead of the undersigned (in the undersigned?s individual
capacity), to execute and deliver such forms that the undersigned may be
required to file with the U.S. Securities and Exchange Commission as a result
of the undersigned?s ownership of or transactions in securities of Acushnet
Holdings Corp. (i) pursuant to Section 16(a) of the Securities Exchange Act of
1934, as amended, including without limitation, statements on Form 3, Form 4
and Form 5 (including any amendments thereto) and (ii) in connection with any
applications for EDGAR access codes, including without limitation the Form ID.
The Power of Attorney shall remain in full force and effect until the
undersigned is no longer required to file Forms 3, 4 and 5 with regard to his
or her ownership of or transactions in securities of Acushnet Holdings Corp.,
unless earlier revoked in writing. The undersigned acknowledges that Roland A.
Giroux, Chad M. Van Ess and Kristen L. Foley are not assuming any of the
undersigned?s responsibilities to comply with Section 16 of the Securities
Exchange Act of 1934, as amended.


						By:___/s/ Ho Yeon Lee________
						Name: Ho Yeon Lee

						Date: June 30, 2022