<?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>
          <!-- Field: Pseudo-Tag; ID: Name; Data: Magnus Holdings Co., Ltd. -->
          <cik>0001687273</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>Magnus Holdings Co., Ltd.</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Affiliate</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>CLSA Limited</name>
        <address>
          <com:street1>18/F One Pacific Place</com:street1>
          <com:street2>88 Queensway</com:street2>
          <com:city>Hong Kong</com:city>
          <com:stateOrCountry>F4</com:stateOrCountry>
          <com:zipCode>00000</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>1110000</noOfUnitsSold>
      <aggregateMarketValue>75801900.00</aggregateMarketValue>
      <noOfUnitsOutstanding>61813629</noOfUnitsOutstanding>
      <approxSaleDate>08/09/2024</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>11/02/2016</acquiredDate>
      <natureOfAcquisitionTransaction>Acquired from the shareholders of Acushnet Holdings Corp. prior and during the IPO process.</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Various financial institutions</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>39345151</amountOfSecuritiesAcquired>
      <paymentDate>11/02/2016</paymentDate>
      <natureOfPayment>Cash payments</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <remarks>Magnus Holdings Co., Ltd. purchased shares during various dates between July 26, 2011 and November 2, 2016 through private transactions prior to and in connection with the Issuer's IPO, which closed on November 2, 2016, including warrant exercises and acquisitions of shares from other large shareholders of the issuer.</remarks>
    <noticeSignature>
      <noticeDate>08/09/2024</noticeDate>
      <signature>/s/ Ho Yeon Lee, Chief Executive Officer, Magnus Holdings Co., Ltd.</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
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144
0001687273
XXXXXXXX
LIVE
0001672013
Acushnet Holdings Corp.
001-37935
333 BRIDGE STREET
FAIRHAVEN
MA
02719
800-225-8500
Magnus Holdings Co., Ltd.
Affiliate
Common Stock
CLSA Limited
18/F One Pacific Place
88 Queensway
Hong Kong
F4
00000
1110000
75801900.00
61813629
08/09/2024
NYSE
Common Stock
11/02/2016
Acquired from the shareholders of Acushnet Holdings Corp. prior and during the IPO process.
Various financial institutions
N
39345151
11/02/2016
Cash payments
Y
Magnus Holdings Co., Ltd. purchased shares during various dates between July 26, 2011 and November 2, 2016 through private transactions prior to and in connection with the Issuer's IPO, which closed on November 2, 2016, including warrant exercises and acquisitions of shares from other large shareholders of the issuer.
08/09/2024
/s/ Ho Yeon Lee, Chief Executive Officer, Magnus Holdings Co., Ltd.