<?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/A</submissionType>
    <previousAccessionNumber>0001959173-26-001924</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001685467</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>Hewett Gregory A.</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Director</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>4206</noOfUnitsSold>
      <aggregateMarketValue>420600.00</aggregateMarketValue>
      <noOfUnitsOutstanding>58560358</noOfUnitsOutstanding>
      <approxSaleDate>03/04/2026</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>10/28/2016</acquiredDate>
      <natureOfAcquisitionTransaction>IPO Shares</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>1206</amountOfSecuritiesAcquired>
      <paymentDate>10/28/2016</paymentDate>
      <natureOfPayment>Cash</natureOfPayment>
    </securitiesToBeSold>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>10/27/2017</acquiredDate>
      <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>3000</amountOfSecuritiesAcquired>
      <paymentDate>10/27/2017</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <remarks>This form 144 amends and supersedes the Form 144 filed on 03/04/2026. The Nature of Acquisition Transaction and the Nature of Payment were updated for the lot acquired on 10/28/2016.</remarks>
    <noticeSignature>
      <noticeDate>03/06/2026</noticeDate>
      <signature>/s/ Gary Redman, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Gregory A. Hewett</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
