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SEC Company Response from Horizon Lines Holding Corp. (CIK 0001299064) — Jun 21, 2005

Horizon Lines Holding Corp. (CIK 0001299064)
Date: June 21, 2005 · CIK: 0001299064 · Accession: 0001193125-05-128775

AI Filing Summary & Sentiment

File numbers found in text: 333-123681

Date
June 21, 2005
Author
Not clearly detected
Form
CORRESP
Company
Horizon Lines Holding Corp. (CIK 0001299064)

Letter

VIA EDGAR Securities and Exchange Commission Attention: Ms. Jennifer G. Williams Horizon Lines Holding Corp. and Horizon Lines, LLC (collectively, the “Registrants”) Registration Statement on Form S-4 File No. 333-123681

Dear Ms. Williams:

We hereby withdraw our letter to the Securities and Exchange Commission dated June 20, 2005 requesting the acceleration of the effective date for the above referenced Registration Statement.

Please notify André Weiss of Schulte Roth & Zabel LLP, counsel to the Registrants, at (212) 756-2431 with any questions regarding this request.

HORIZON LINES HOLDING CORP.

By:

/S/ M. MARK URBANIA

M. Mark Urbania

Vice President and Chief Financial Officer

Securities and Exchange Commission

June 21, 2005

Page 2

HORIZON LINES, LLC

By:

/S/ M. MARK URBANIA

M. Mark Urbania

Senior Vice President—Finance and Administration

cc: André Weiss, Schulte Roth & Zabel LLP

Show Raw Text
CORRESP
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SEC Letter

 HORIZON LINES HOLDING CORP.

 HORIZON LINES, LLC

 4064 Colony Road, Suite 200

 Charlotte, North Carolina 28211

 June 21, 2005

 VIA EDGAR

 Securities and Exchange Commission

 450 Fifth Street, N.W., Mailstop 3-5

 Washington, D.C. 20549

 Attention: Ms. Jennifer G. Williams

 Re:

 Horizon Lines Holding Corp. and

 Horizon
Lines, LLC (collectively, the “Registrants”)

 Registration Statement on Form S-4

 File No. 333-123681

 Dear Ms. Williams:

 We hereby withdraw our letter to the Securities and Exchange Commission dated June 20, 2005 requesting the acceleration of the effective date for the
above referenced Registration Statement.

 Please notify
André Weiss of Schulte Roth & Zabel LLP, counsel to the Registrants, at (212) 756-2431 with any questions regarding this request.

 HORIZON LINES HOLDING CORP.

 By:

/S/    M. MARK URBANIA

M. Mark Urbania

Vice President and Chief Financial Officer

 Securities and Exchange Commission

 June 21, 2005

 Page 2

 HORIZON LINES, LLC

 By:

/S/    M. MARK URBANIA

M. Mark Urbania

Senior Vice President—Finance and Administration

 cc: André Weiss, Schulte Roth & Zabel LLP