The C/O is turned in the first time you register a newly manufactured vehicle and you get a title in exchange. If you are registerring a boat in a non-title state (for boats and some other vehicles) like NH they probably won't even ask to even see it.
Now that you are transferring the boat out of state, that state will probably issue a title based on the NH registration since they can verify that we don't issue them. They may have additional steps to take like a HIN check, though. The C/O will probably make it easier for the buyer so it's a good idea to retain that document as long as you own the boat, and pass it along to the new buyer.
My 2 cents.
Good luck!
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