Latham Group, Inc. 10-Q

Item 1A. Risk Factors We have disclosed under the heading “Risk Factors” in our Prospectus, the risk factors that materially affect our business, financial condition or results of operations. There have been no material changes from the risk factors previously disclosed. You should carefully consider the risk factors set forth in the Prospectus and the other information set forth elsewhere in this Form 10-Q. You should be aware that these risk factors and other information may not described every risk that we face. Additional risks and uncertainties not currently known to us or that we currently deem to be immaterial also may materially adversely affect our business, financial condition and/or operating results. ​ ​ 43 Table of Contents Item 6. Exhibits Exhibit ​ No. ​ Description 31.1* ​ Certification of CEO, pursuant to SEC Rule 13a-14(a) and 15d-14(a) (filed herewith) 31.2* ​ Certification of CFO, pursuant to SEC Rule 13a-14(a) and 15d-14(a) (filed herewith) 32.1** ​ Certification by the CEO, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (furnished herewith) 32.2** ​ Certification by the CFO, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (furnished herewith) 101.INS ​ Inline XBRL Instance Document - the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document 101.SCH ​ Inline XBRL Taxonomy Extension Schema Document 101.CAL ​ Inline XBRL Taxonomy Extension Calculation Linkbase Document 101.DEF ​ Inline XBRL Taxonomy Extension Definition Linkbase Document 101.LAB ​ Inline XBRL Taxonomy Extension Label Linkbase Document 101.PRE ​ Inline XBRL Taxonomy Extension Presentation Linkbase Document 104 ​ Cover Page Interactive Data File (formatted as inline XBRL and contained in Exhibit 101) * ​ Filed herewith. ​ ​ ​ ** ​ A signed original of the written statement required by Section 906 has been provided to the Company and will be retained by the Company and forwarded to the SEC or its staff upon request. ​ ​ ​ ​ 44 Table of Contents SIGNATURES ​ Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. ​ Date November 10, 2021 ​ ​ ​ ​ LATHAM GROUP, INC. ​ ​ ​ /s/ James Mark Borseth ​ James Mark Borseth ​ Chief Financial Officer ​ (Principal Financial Officer) ​ ​ ​ ​ ​ 45