August 19, 2019

Joel M. Wine
Senior Vice President and Chief Financial Officer
Matson, Inc.
1411 Sand Island Parkway
Honolulu, HI 96819

       Re: Matson, Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2018
           Filed March 4, 2019
           File No. 001-34187

Dear Mr. Wine:

       We have reviewed your filing and have the following comments. In some of
our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2018

Note 3. Reportable Segments, page 53

1.    You disclose the ocean transportation and logistics segments provide
services to each
      other and the amount of inter-segment revenue eliminated from Logistics
operating
      revenues due to the nature of how those services were performed. Please
clarify for us,
      and disclose as appropriate, the basis for eliminating inter-segment
logistics revenue due
      to the nature of how those services were performed. Additionally, clarify
for us and
      disclose whether the amount of ocean transportation segment's operating
revenue reported
      includes inter-segment revenue, and if so, the amount of such for each
period presented
      pursuant to ASC 280-10-50-22.
        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.
 Joel M. Wine
Matson, Inc.
August 19, 2019
Page 2



       You may contact Aamira Chaudhry at 202-551-3389 or Doug Jones at
202-551-3309 if
you have questions regarding comments on the financial statements and related
matters.



FirstName LastNameJoel M. Wine                         Sincerely,
Comapany NameMatson, Inc.
                                                       Division of Corporation
Finance
August 19, 2019 Page 2                                 Office of Transportation
and Leisure
FirstName LastName