We purchased a NEW Cal Spa CA50 ( 2009 Model ) and when it was delivered and in place we noticed what appears to be drag marks on the spa's shell. They are on the outside where the shell meets the spa's skirting.

The marks are smooth as opposed to the rest of the shell which has a nice textured feeling and they engrained with dirt.

I suspect that the spa may have been on it's side in the warehouse and it was dragged or something as that's what they look like.

Is it possible to repair these marks? I was thinking along the lines of sanding then out to get rid of the dirt and then applying some sort of clear acrylic to seal it back up.

If this is new, as you posted, I'd call the dealer and let them take care of it under warranty.