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SEC Company Response from SFL Corp Ltd. (SFL) (CIK 0001289877) (SFL) — May 30, 2018

SFL Corp Ltd. (SFL) (CIK 0001289877)
Date: May 30, 2018 · CIK: 0001289877 · Accession: 0000919574-18-003984

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File numbers found in text: 001-32199

Referenced dates: May 30, 2018

Date
May 30, 2018
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, 2017 Filed 6-K furnished February 28, 2018 File No. 001-32199

Dear Ms. Clark:

This confirms that, at our request, you have set the Company's new response date to your letter dated May 30, 2018 at July 3, 2018.

Thank you for your kind cooperation.

Very truly yours,
SEWARD & KISSEL, LLP

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CORRESP
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filename1.htm

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

May 30, 2018

VIA EDGAR

Heather Clark

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, 2017

Filed 6-K furnished February 28, 2018

File No. 001-32199

Dear Ms. Clark:

This confirms that, at our request, you have set the Company's new response date to your letter dated May 30, 2018 at July 3, 2018.

Thank you for your kind cooperation.

Very truly yours,

SEWARD & KISSEL, LLP

By:

/s/ Gary J. Wolfe

Gary J. Wolfe, Esq.

cc:   Ms. Claire L. Erlanger