0001104659-22-128176.txt : 20230124 0001104659-22-128176.hdr.sgml : 20230124 20221219134702 ACCESSION NUMBER: 0001104659-22-128176 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20221219 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Vision Marine Technologies Inc. CENTRAL INDEX KEY: 0001813783 STANDARD INDUSTRIAL CLASSIFICATION: SHIP & BOAT BUILDING & REPAIRING [3730] IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 730 BOULEVARD DU CURE-BOIVIN CITY: BOISBRAIND STATE: Z4 ZIP: J7G 2A7 BUSINESS PHONE: 3476150188 MAIL ADDRESS: STREET 1: 730 BOULEVARD DU CURE-BOIVIN CITY: BOISBRAIND STATE: Z4 ZIP: J7G 2A7 CORRESP 1 filename1.htm

December 19, 2022

Via EDGAR and E-mail

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549-4720

Re:	Vision Marine Technologies Inc.
	Registration Statement on Form F-3
	File No. 333-267893

	Acceleration Request
	Requested Date: December 21, 2022
	Requested Time: 5:00 P.M. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Vision Marine Technologies Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form F-3 (Registration No. 333-267893) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Dentons US LLP, by calling Rob Condon at (212) 768-6839.

* * * *

	Sincerely,

	VISION MARINE TECHNOLOGIES INC.

	/s/ Kulwant Sandher
	Kulwant Sandher

cc:

Rob Condon, Dentons US LLP