content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001682300</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0001672013</issuerCik>
        <issuerName>Acushnet Holdings Corp.</issuerName>
        <secFileNumber>001-37935</secFileNumber>
        <issuerAddress>
          <com:street1>333 BRIDGE STREET</com:street1>
          <com:city>FAIRHAVEN</com:city>
          <com:stateOrCountry>MA</com:stateOrCountry>
          <com:zipCode>02719</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>800-225-8500</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Duke John Francis JR</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Fidelity Brokerage Services LLC</name>
          <address>
            <com:street1>900 Salem Street</com:street1>
            <com:city>Smithfield</com:city>
            <com:stateOrCountry>RI</com:stateOrCountry>
            <com:zipCode>02917</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>17000</noOfUnitsSold>
        <aggregateMarketValue>1093311.12</aggregateMarketValue>
        <noOfUnitsOutstanding>63494735</noOfUnitsOutstanding>
        <approxSaleDate>03/08/2024</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/05/2024</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>9006</amountOfSecuritiesAcquired>
        <paymentDate>03/05/2024</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/07/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>7994</amountOfSecuritiesAcquired>
        <paymentDate>03/07/2023</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>John F Duke Jr</name>
          <address>
            <com:street1>333 Bridge Street</com:street1>
            <com:city>Fairhaven</com:city>
            <com:stateOrCountry>MA</com:stateOrCountry>
            <com:zipCode>02719</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <saleDate>03/06/2024</saleDate>
        <amountOfSecuritiesSold>10000</amountOfSecuritiesSold>
        <grossProceeds>644996.35</grossProceeds>
      </securitiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>03/08/2024</noticeDate>
        <signature>/s/ Bradley Camilo, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for John Duke Jr</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 3961}]
text: 144
  0001682300
  XXXXXXXX
  LIVE
  0001672013
  Acushnet Holdings Corp.
  001-37935
  333 BRIDGE STREET
  FAIRHAVEN
  MA
  02719
  800-225-8500
  Duke John Francis JR
  Officer
  Common
  Fidelity Brokerage Services LLC
  900 Salem Street
  Smithfield
  RI
  02917
  17000
  1093311.12
  63494735
  03/08/2024
  NYSE
  Common
  03/05/2024
  Restricted Stock Vesting
  Issuer
  N
  9006
  03/05/2024
  Compensation
  Common
  03/07/2023
  Restricted Stock Vesting
  Issuer
  N
  7994
  03/07/2023
  Compensation
  N
  John F Duke Jr
  333 Bridge Street
  Fairhaven
  MA
  02719
  Common
  03/06/2024
  10000
  644996.35
  03/08/2024
  /s/ Bradley Camilo, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for John Duke Jr