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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File numbers found in text: 001-32199
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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