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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

Date
June 23, 2005
Author
/s/ ERIC PIASTA
Form
CORRESP
Company
Horizon Lines Holding Corp. (CIK 0001299064)

Letter

VIA EDGAR Securities and Exchange Commission 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

Show Raw Text
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