<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <previousAccessionNumber>0001645721-24-000016</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001645721</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>3</amendmentNo>
      <securitiesClassTitle>Common Stock, par value $0.01</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>12/31/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001638290</issuerCik>
        <issuerName>MasterCraft Boat Holdings, Inc.</issuerName>
        <issuerCusip>57637H103</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>100 CHEROKEE COVE DRIVE</com:street1>
          <com:city>VONORE</com:city>
          <com:stateOrCountry>TN</com:stateOrCountry>
          <com:zipCode>37855</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(b)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Divisar Capital Management LLC</reportingPersonName>
      <citizenshipOrOrganization>DE</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>726876.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>726876.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>726876.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>4.5</classPercent>
      <typeOfReportingPerson>IA</typeOfReportingPerson>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
      <typeOfReportingPerson>HC</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Steven Baughman</reportingPersonName>
      <citizenshipOrOrganization>X1</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>726876.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>726876.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>726876.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>4.5</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
      <typeOfReportingPerson>HC</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>MasterCraft Boat Holdings, Inc.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>100 CHEROKEE COVE DRIVE, VONORE, TENNESSEE, 37855.</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>This statement is filed by the entities and persons listed below, who are collectively referred herein as "Reporting Persons", with respect to the shares of Common Stock (as defined in Item 2(d) below) of the Company:

(i) Divisar Capital Management, LLC

(ii) Steven Baughman</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>(i) Divisar Capital Management, LLC
275 Sacramento Street, 8th Floor
San Francisco, CA 94111

(ii) Steven Baughman
c/o Divisar Capital Management, LLC
275 Sacramento Street, 8th Floor
San Francisco, CA 94111</principalBusinessOfficeOrResidenceAddress>
        <citizenship>(i) Divisar Capital Management, LLC - DE

(ii) Steven Baughman - USA</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>N</notApplicableFlag>
        <typeOfPersonFiling>IA</typeOfPersonFiling>
        <typeOfPersonFiling>HC</typeOfPersonFiling>
      </item3>
      <item4>
        <amountBeneficiallyOwned>Divisar Capital Management, LLC is an investment adviser that is registered under the Investment Advisers Act of 1940. Divisar Capital Management, LLC, which serves as the general partner and investment manager to each of Divisar Partners QP, L.P. and Divisar Partners, L.P., (collectively the "Funds"), may be deemed to be the beneficial owner of all shares of Common Stock held by the Funds. Mr. Steven Baughman, as CEO of Divisar Capital Management, LLC, with the power to exercise investment and voting discretion, may be deemed to be the beneficial owner of all shares of Common Stock held by the Funds. Pursuant to Rule 13d-4 under the Securities Exchange Act of 1934, as amended, each of the Funds expressly disclaims beneficial ownership over any of the securities reported in this statement, and the filing of this statement shall not be construed as an admission that either of the Funds are the beneficial owner of any of the securities reported herein.

Divisar Capital Management, LLC
Amount beneficially owned: 726,876

Steven Baughman
Amount beneficially owned: 726,876 </amountBeneficiallyOwned>
        <classPercent>Based on 16,288,798 shares of Common Stock as of October 31, 2025, as represented by the Issuer in Form 10-Q filed with the Securities and Exchange Commission ("SEC") on November 6, 2025.

Divisar Capital Management, LLC
Percent of Class: 4.5%

Steven Baughman
Percent of Class: 4.5%</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>Divisar Capital Management, LLC
Sole power to vote or to direct vote: 0

Steven Baughman
Sole power to vote or to direct vote: 0</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>Divisar Capital Management, LLC
Shared power to vote or to direct vote: 726,876

Steven Baughman
Shared power to vote or to direct vote: 726,876</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>Divisar Capital Management, LLC
Sole power to dispose or to direct the disposition of: 0

Steven Baughman
Sole power to dispose or to direct the disposition of: 0</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>Divisar Capital Management, LLC
Shared power to dispose or to direct the disposition of: 726,876

Steven Baughman
Shared power to dispose or to direct the disposition of: 726,876</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <classOwnership5PercentOrLess>Y</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under &amp;#167; 240.14a-11.

</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>Divisar Capital Management LLC</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Steven Baughman</signature>
        <title>CEO</title>
        <date>02/17/2026</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Steven Baughman</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Steven Baughman</signature>
        <title>Steven Baughman</title>
        <date>02/17/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>

</edgarSubmission>
