SEC Comment Letter 0000000000-23-008796 to TSAKOS ENERGY NAVIGATION LTD (TEN, TEN-PE, TEN-PF) (CIK 0001166663) (TEN)
TSAKOS ENERGY NAVIGATION LTD (TEN, TEN-PE, TEN-PF) (CIK 0001166663)
Date: Aug. 11, 2023 · CIK: 0001166663 · Accession: 0000000000-23-008796
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File numbers found in text: 333-273740
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United States securities and exchange commission logo
August 11, 2023
Nikolas Tsakos
Chief Executive Officer
Tsakos Energy Navigation Limited
367 Syngrou Avenue
175 64 P. Faliro
Athens, Greece
Re:Tsakos Energy Navigation Limited
Registration Statement on Form F-3
Filed August 4, 2023
File No. 333-273740
Dear Nikolas Tsakos:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Cheryl Brown, Staff Attorney, at (202) 551-3905 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Finn Murphy