I have a 242LS 1988. I am considering glassing over the tow eyes under the swim platform below the waterline. Does anyone know what they are for? Does anyone see a reason why glassing these over would be a bad idea? Thanks in advance.

Those are more than "Tow Eyes"...they are also what was used to move the boat around the factory utilizing a hoist. I am surprised that they are beneath the swim platform. Is there no access to them for lifting purposes from above?

It's an anchor point for tie down straps for when you are trailering the boat

Those should be above the water line on the back of swim platform, for hoisting purposes...