Where is my Fuel Filter ? 2007 LSV

I am having some surging issues (not enough fuel or air?) during hard acceleration to full throttle and I am checking out all the issues that it could be. I cleaned the spark arrester (very dirty), i am am going to change plugs, cap and rotor and the only other item I can change at home is the fuel filter. I am 99% sure the issue is not bad gas since we burned thru 90 gallons this past week and we shared gas with other boats and no one else had an issue.

I ran great early in the week but about the 3rd day things started getting worse. Any help our pictures would be greatly appreciated.

Thanks.

I just replaced my fuel filter and plugs and she's running like brand new. I was having a slight hesitation between 5-7 mph, but would go away after I accelerated but it was consistent during surfing and very noticeable.

The fuel filter is very simple. Remove the rear seat, look down and on the left wall and you'll see it. I laid an old tshirt down to catch any spilled gas coming from the lines during the exchange. All you need is a flathead and a Phillips screwdriver if I remember correctly

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