# EDGAR Filing Document

**Accession Number:** 0001813783
**File Stem:** 0001104659-25-121223
**Filing Date:** 2025-12
**Character Count:** 2281
**Document Hash:** 442cd206afb4c98637bf29decc7913e8
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-121223.hdr.sgml**: 20260609

**ACCESSION NUMBER**: 0001104659-25-121223

**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 15, 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"), solely acting as placement agent on a best efforts basis in an offering pursuant to the Registration Statement, hereby concurs in the request by the Company that the effective date of the above-referenced Registration Statement be accelerated to 5:00 p.m. Eastern Time on December 17, 2025, or as soon as practicable thereafter, unless the Company notifies you otherwise prior to such time pursuant to Rule 461 under the Securities Act of 1933 (the "Securities Act").

ThinkEquity affirms that it is aware of its obligations under the Securities Act as they pertain to the best efforts offering pursuant to the Registration Statement.

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

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