Correspondence 0000919574-25-000913 from SFL Corp Ltd. (SFL) (CIK 0001289877) (SFL)
SFL Corp Ltd. (SFL) (CIK 0001289877)
Date: Feb. 10, 2025 · CIK: 0001289877 · Accession: 0000919574-25-000913
AI Filing Summary & Sentiment
File numbers found in text: 001-32199
Letter
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
February 10, 2025
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, N.E.
Washington, DC 20549
Re:
SFL Corporation Ltd.
Form 20-F for the fiscal year ended December 31, 2023
Filed March 14, 2024
File No. 001-32199
Ladies and Gentlemen:
On behalf of SFL Corporation Ltd. (the “Company”), we are writing in response to the letter of the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “SEC”) dated December 27, 2024 (the “Staff Letter”), which was received by the Company on January 24, 2025. The Staff Letter relates to the above-referenced Form 20-F for the fiscal year ended December 31, 2023, which was filed on March 14, 2024. As orally discussed with the Staff, the Company will respond to the Staff Letter by February 21, 2025.
Thank you for your kind consideration. If you have any questions or require additional information, please do not hesitate to contact Keith J. Billotti of Seward & Kissel LLP, external legal counsel to the Company, at (212) 574-1274.
Sincerely,
By: /s/ Keith J. Billotti______
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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
February 10, 2025
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, N.E.
Washington, DC 20549
Re:
SFL Corporation Ltd.
Form 20-F for the fiscal year ended December 31, 2023
Filed March 14, 2024
File No. 001-32199
Ladies and Gentlemen:
On behalf of SFL Corporation Ltd. (the “Company”), we are writing in response to the letter of the staff (the “Staff”) of the U.S. Securities and Exchange
Commission (the “SEC”) dated December 27, 2024 (the “Staff
Letter”), which was received by the Company on January 24, 2025. The Staff Letter relates to the above-referenced Form 20-F for the fiscal year ended December 31, 2023, which was filed on March 14, 2024. As
orally discussed with the Staff, the Company will respond to the Staff Letter by February 21, 2025.
Thank you for your kind consideration. If you have any questions or require additional information, please do not hesitate to contact Keith J.
Billotti of Seward & Kissel LLP,
external legal counsel to the Company, at (212) 574-1274.
Sincerely,
By: /s/ Keith J. Billotti______
Name: Keith J. Billotti
cc: Aksel Olesen