SEC Comment Letter for SFL Corp Ltd. (SFL) (CIK 0001289877) (SFL) — Nov 18, 2008
SFL Corp Ltd. (SFL) (CIK 0001289877)
Date: Nov. 18, 2008 · CIK: 0001289877 · Accession: 0000000000-08-057039
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Mail Stop 3561 November 18, 2008 Via Fax & U.S. Mail Mr. Ole B. Hjertaker Chief Financial Officer SHIP FINANCE INTERNATIONAL LIMITED Par-la-Ville Place 14 Par-la-Ville Road Hamilton, HM 08, Bermuda Re: Ship Finance International Limited Form 20-F for the year ended December 31, 2007 File No. 1-32199 Dear Mr. Hjertaker: We have completed our review of your Form 20-F and have no further comments at this time. Sincerely, David R. Humphrey Branch Chief