# EDGAR Filing Document

**Accession Number:** 0001638290
**File Stem:** 0001193125-26-121907
**Filing Date:** 2026-3
**Character Count:** 2465
**Document Hash:** 56764aefc976280fed44acaedd47f1a8
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-121907.hdr.sgml**: 20260515

**ACCESSION NUMBER**: 0001193125-26-121907

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260324

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** MasterCraft Boat Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001638290
- **STANDARD INDUSTRIAL CLASSIFICATION:** SHIP & BOAT BUILDING & REPAIRING [3730]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 061571747
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0630

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

**BUSINESS ADDRESS:**
- **STREET 1:** 100 CHEROKEE COVE DRIVE
- **CITY:** VONORE
- **STATE:** TN
- **ZIP:** 37855
- **BUSINESS PHONE:** (423) 884-2221

**MAIL ADDRESS:**
- **STREET 1:** 100 CHEROKEE COVE DRIVE
- **CITY:** VONORE
- **STATE:** TN
- **ZIP:** 37855

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MCBC Holdings, Inc.
- **DATE OF NAME CHANGE:** 20150331

**MASTERCRAFT BOAT HOLDINGS, INC.** 

**100 Cherokee Cove Drive** 

**Vonore, Tennessee 37885** 

March 24, 2026

**<u>VIA EDGAR</u>**

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **MasterCraft Boat Holdings, Inc.**  |

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**Request for Acceleration of Effectiveness of Registration Statement on Form S-4** 

**Registration No. 333-294312** 

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, MasterCraft Boat Holdings, Inc., a Delaware corporation (the "<u>Company</u>"), hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:30 p.m., Eastern Time, on March 27, 2026, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, King & Spalding LLP, request by telephone that such Registration Statement be declared effective.

Please contact Keith Townsend of King & Spalding LLP at (404) 572-3517 or ktownsend@kslaw.com, Robert Leclerc of King & Spalding LLP at (404) 572-2781 or rleclerc@kslaw.com or Zack Davis of King & Spalding LLP at (404) 572-2770 or zdavis@kslaw.com, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

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| |
|:---|
| Sincerely, |
| /s/ Bradley M. Nelson |
| Bradley M. Nelson |
| Chief Executive Officer |

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