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SEC Comment Letter for SFL Corp Ltd. (SFL) (CIK 0001289877) (SFL) — Jul 22, 2014

SFL Corp Ltd. (SFL) (CIK 0001289877)
Date: July 22, 2014 · CIK: 0001289877 · Accession: 0000000000-14-036962

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Confidence
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Reasoning

File numbers found in text: 001-32199

Date
July 22, 2014
Author
/s/ Susan Block
Form
UPLOAD
Company
SFL Corp Ltd. (SFL) (CIK 0001289877)

Letter

July 22, 2014 Via E -mail Harald Gurvin Principal 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 Filed March 28, 2014 File No. 001-32199

Dear Mr. Gurvin :

We have comple ted 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 respect 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 laws 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 include s the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Susan Block

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July 22, 2014

Via E -mail
Harald Gurvin
Principal  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
Filed March 28, 2014
File No. 001-32199

Dear Mr. Gurvin :

We have comple ted 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 respect 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 laws 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  include s the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Susan Block

Susan Block
Attorney -Advisor