July
26, 2021
VIA EDGAR
Securities
and Exchange Commission
Division
of Corporation Finance
100 F
Street, NE
Washington,
DC 20549-4561
Attn:
Eiko Yaoita Pyles
Re:
Marine Products
Corporation
Registration
Statement on Form S-3
Filed
June 24, 2021
File
No. 333-257365
Ladies
and Gentlemen:
Pursuant
to Rule 461 of the Securities Act of 1933, as amended, Marine
Products Corporation hereby requests that the Securities and
Exchange Commission accelerate the effectiveness of the
above-referenced Registration Statement to 4:30 p.m., Eastern Time,
on July 29, 2021, or as soon thereafter as
practicable.
Thank
you for your assistance. Should you have any questions, please
contact Joe Alley of Arnall Golden Gregory LLP at (404)
873-8688.
Very
truly yours,
Marine
Products Corporation
/s/ Ben M. Palmer
Ben M.
Palmer
Vice
President, Chief Financial
Officer
and Corporate Secretary