You should probably fill in the dimples to get a really smooth final coat (if that is what you want). You should also dull the shine. I am partial to the green Scotch-Brite pads available in most grocery store. They work like steel wool but don't disintegrate in the same way. I often squeegee on a final coat of epoxy. This fills in the low spots without adding a lot that needs to be sanded down.

> I've put 2 coats of epoxy on the deck of my boat(no fiberglass)
> and am sanding the epoxy in prep for varnishing. I've sanded to a
> generally dull finish but have little "freckles" of shiny
> epoxy e.g. tiny low spots in the finish in several areas. Will the
> varnish cover these spots with an even clear colour? If I try to get
> all the spots out I'm afraid of sanding into the bare wood. Also,
> I have a similar situation on my fiberglass hull where I'm preping
> for a solid colour polyurethane. Am I right in assuming that the urethane
> will fill the depressions if they are very small and random? As in,
> almost imperceptible (The weave is sanded flat)

>