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                          November 16, 2023

       Alexandre Mongeon
       Chief Executive Officer
       Vision Marine Technologies Inc.
       730 Boulevard du Cur  -Boivin
       Boisbriand, Qu  bec J7G 2A7, Canada

                                                        Re: Vision Marine 
Technologies Inc.
                                                            Registration 
Statement on Form F-1
                                                            Filed November 13, 
2023
                                                            File No. 333-275503

       Dear Alexandre Mongeon:

              This is to advise you that we have not reviewed and will not 
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for 
acceleration. We remind you
       that the company and its management are responsible for the accuracy and 
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of 
action by the staff.

                                                        Please contact Jenny 
O'Shanick at 202-551-8005 with any questions.



                                                                                
                          Sincerely,

                                                                                
                          Division of Corporation Finance
                                                                                
                          Office of Manufacturing
       cc:                                              Tim Dockery