# EDGAR Filing Document

**Accession Number:** 0001813783
**File Stem:** 0001104659-25-120878
**Filing Date:** 2025-12
**Character Count:** 1881
**Document Hash:** 23aa94d6a09a831416ff8da7d1b23c01
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-120878.hdr.sgml**: 20260609

**ACCESSION NUMBER**: 0001104659-25-120878

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251215

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Vision Marine Technologies Inc.
- **CENTRAL INDEX KEY:** 0001813783
- **STANDARD INDUSTRIAL CLASSIFICATION:** SHIP & BOAT BUILDING & REPAIRING [3730]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** A8

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 730 BOULEVARD DU CURE-BOIVIN
- **CITY:** BOISBRIAND
- **NON US STATE TERRITORY:** QUEBEC
- **PROVINCE COUNTRY:** Z4
- **ZIP:** J7G 2A7
- **BUSINESS PHONE:** 3476150188

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 730 BOULEVARD DU CURE-BOIVIN
- **CITY:** BOISBRIAND
- **NON US STATE TERRITORY:** QUEBEC
- **PROVINCE COUNTRY:** Z4
- **ZIP:** J7G 2A7

**ThinkEquity LLC**

17 State Street, 41<sup>st</sup> Floor

New York, NY 10004

December 12, 2025

**VIA EDGAR**

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Vision Marine Technologies Inc. (the "Company")** |
|  | **Registration Statement on Form F-1 (the "Registration Statement")** |
|  | **File No. 333-291955** |

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Ladies and Gentlemen:

ThinkEquity LLC ("ThinkEquity") hereby concurs in the request by the Company to withdraw its request for an accelerated effective date of the above-referenced Registration Statement to 5:00 p.m. Eastern Time on December 11, 2025, or as soon as practicable thereafter.

---

| |
|:---|
| Very truly yours, |
| **ThinkEquity LLC** |
| /s/ Eric Lord |
| Eric Lord <br> Head of Investment Banking |

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