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                     January 14, 2022

       Joel Wine
       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, 2020
                                                            Filed February 26,
2021
                                                            File No. 001-34187

       Dear Mr. Wine:

              We have completed our review of your filing. 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.




                     Sincerely,


                     Division of Corporation Finance

                     Office of Energy & Transportation