SEC Company Response from Horizon Lines Holding Corp. (CIK 0001299064) — Jun 24, 2005
Horizon Lines Holding Corp. (CIK 0001299064)
Date: June 24, 2005 · CIK: 0001299064 · Accession: 0001193125-05-130333
AI Filing Summary & Sentiment
File numbers found in text: 333-123681
Referenced dates: June 21, 2005, March 30, 2005
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CORRESP 1 filename1.htm Correspondence Writer’s Direct Number Writer’s E-mail Address (212) 756-2427 eric.piasta@srz.com June 23, 2005 VIA EDGAR Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Attention: Ms. Jennifer G. Williams Re: Horizon Lines Holding Corp. and Horizon Lines, LLC Amendment No. 2 to the Registration Statement on Form S-4 File No. 333-123681 Dear Ms. Williams: On behalf of our clients, Horizon Lines Holding Corp. and Horizon Lines, LLC (the “Registrants”), we are transmitting for filing, via the EDGAR system, Amendment No. 2 (“Amendment No. 2”) to the Registrants’ Registration Statement on Form S-4 (File No. 333-123681), filed March 30, 2005 (the “Registration Statement”). By hand delivery, we will be sending you a blacklined copy of Amendment No. 2, which has been marked to indicate changes to Amendment No. 1 to the Registration Statement. Please note that these changes are intended primarily to address the comments of the Staff of the Securities and Exchange Commission to the Registrants’ confidential treatment requests, dated March 30, 2005, pursuant to Rule 406 promulgated under the Securities Act of 1933, as amended, as set forth in its comment letter dated June 21, 2005. Please contact André Weiss of my office at (212) 756-2431 or the undersigned at (212) 756-2427 with any questions concerning this submission. Very truly yours, /s/ ERIC PIASTA Eric Piasta cc: Johanna Vega Losert, Securities and Exchange Commission M. Mark Urbania, Horizon Lines, Inc. Robert S. Zuckerman, Horizon Lines, Inc. André Weiss, Schulte Roth & Zabel LLP