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SEC Company Response from SFL Corp Ltd. (SFL) (CIK 0001289877) (SFL) — Oct 10, 2017

SFL Corp Ltd. (SFL) (CIK 0001289877)
Date: Oct. 10, 2017 · CIK: 0001289877 · Accession: 0000919574-17-007197

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File numbers found in text: 001-32199

Referenced dates: September 12, 2017

Date
October 10, 2017
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 for the Fiscal Year Ended December 31, 2016 Filed April 13, 2017 File No. 001-32199

Dear Ms. Singleton:

This confirms that, at our request, you have set the Company's new response date to your letter dated September 12, 2017 at October 20, 2017.

Thank you for your kind cooperation.

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

October 10, 2017

VIA EDGAR

Ms. Beverly A. Singleton

Division of Corporation Finance

U.S. Securities & Exchange Commission

100 F Street, NE

 Washington, D.C.  20549

Re:

Ship Finance International Limited

Form 20-F for the Fiscal Year Ended December 31, 2016

Filed April 13, 2017

File No. 001-32199

Dear Ms. Singleton:

This confirms that, at our request, you have set the Company's new response date to your letter dated September 12, 2017 at October 20, 2017.

Thank you for your kind cooperation.

Very truly yours,

SEWARD & KISSEL, LLP

By:/s/ Gary J. Wolfe

       Gary J. Wolfe, Esq.

cc:     Ms. Melissa Raminpour

           Ms. Claire L. Erlanger