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
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File numbers found in text: 333-123681
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CORRESP 1 filename1.htm 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