Correspondence 0001193125-23-211957 from 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. 14, 2023 · CIK: 0001166663 · Accession: 0001193125-23-211957
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File numbers found in text: 333-273740
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CORRESP 1 filename1.htm CORRESP Tsakos Energy Navigation Limited 367 Syngrou Avenue 175 64 P. Faliro Athens, Greece August 14, 2023 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Energy & Transportation 100 F Street, N.E. Washington, D.C. 20549 Attn: Cheryl Brown Re: Tsakos Energy Navigation Limited Acceleration Request for Registration Statement on Form F-3 File No. 333-273740 Dear Ms. Brown, Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”) , Tsakos Energy Navigation Limited (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement (the “Registration Statement”) be accelerated to August 16, 2023, at 4:15 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Finn Murphy at (212) 459-7257. If you have any questions regarding this request, please contact Finn Murphy at (212) 459-7257. Very truly yours, Tsakos Energy Navigation Limited By: /s/ Paul Durham Name: Paul Durham Title: Chief Financial Officer and Chief Accounting Officer cc: Finn Murphy, Goodwin Procter LLP