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SEC Company Response from SFL Corp Ltd. (SFL) (CIK 0001289877) (SFL) — Jun 5, 2014

SFL Corp Ltd. (SFL) (CIK 0001289877)
Date: June 5, 2014 · CIK: 0001289877 · Accession: 0000919574-14-003645

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File numbers found in text: 001-32199

Referenced dates: May 28, 2014

Date
June 5, 2014
Author
Gary J. Wolfe, Esq.
Form
CORRESP
Company
SFL Corp Ltd. (SFL) (CIK 0001289877)

Letter

VIA EDGAR Division of Corporation Finance Ship Finance International Limited Form 20-F Filed March 28, 2014 File No. 001-32199

Dear Mrs. Block:

We refer to your letter dated May 28, 2014, which provided the comments of the Staff of the Securities and Exchange Commission to the annual report on Form 20-F, filed on March 28, 2014, of Ship Finance International Limited (the “Company”) for the fiscal year ended December 31, 2013. As discussed with Mr. John Dana Brown of the Staff, the Company will respond to your letter by June 24, 2014.

Thank you for your kind consideration. If you have any questions or comments concerning this letter, please feel free to contact the undersigned at (212) 574-1223 or Evan Preponis at (212) 574-1438.

Very truly yours,
SEWARD & KISSEL, LLP

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CORRESP
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Seward & Kissel llp

ONE BATTERY PARK PLAZA

NEW YORK, NEW YORK  10004

TELEPHONE:  (212)  574-1200

FACSIMILE:  (212) 480-8421

WWW.SEWKIS.COM

901 K Street, NW

WASHINGTON, D.C. 20001

TELEPHONE:  (202) 737-8833

FACSIMILE:  (202) 737-5184

June 5, 2014

VIA EDGAR

Susan Block

Attorney-Advisor

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street N.E.

Washington, DC 20549

Re:

Ship Finance International Limited

Form 20-F

Filed March 28, 2014

File No. 001-32199

Dear Mrs. Block:

We refer to your letter dated May 28, 2014, which provided the comments of the Staff of the Securities and Exchange Commission to the annual report on Form 20-F, filed on March 28, 2014, of Ship Finance International Limited (the “Company”) for the fiscal year ended December 31, 2013.  As discussed with Mr. John Dana Brown of the Staff, the Company will respond to your letter by June 24, 2014.

Thank you for your kind consideration.  If you have any questions or comments concerning this letter, please feel free to contact the undersigned at (212) 574-1223 or Evan Preponis at (212) 574-1438.

Very truly yours,

SEWARD & KISSEL, LLP

By:/s/ Gary J. Wolfe

      Gary J. Wolfe, Esq.