SEC Comment Letter for SFL Corp Ltd. (SFL) (CIK 0001289877) (SFL) — Aug 1, 2012
SFL Corp Ltd. (SFL) (CIK 0001289877)
Date: Aug. 1, 2012 · CIK: 0001289877 · Accession: 0000000000-12-041296
AI Filing Summary & Sentiment
Reasoning
Letter
August 1, 2012 Mr. Harald Gurvin, 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, 2011 Filed April 27, 2012 File No. 001 -32199
Dear Mr. Gurvin :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with resp ect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ David R. Humphrey
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August 1, 2012 Mr. Harald Gurvin, 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, 2011 Filed April 27, 2012 File No. 001 -32199 Dear Mr. Gurvin : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with resp ect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ David R. Humphrey David R. Humphrey Accounting Branch Chief