SEC Company Response from U.S. Shipping Partners L.P. (CIK 0001299716) — Oct 27, 2004
U.S. Shipping Partners L.P. (CIK 0001299716)
Date: Oct. 27, 2004 · CIK: 0001299716 · Accession: 0001047469-04-032237
AI Filing Summary & Sentiment
File numbers found in text: 333-118141
Referenced dates: September 10, 2004
Letter
U.S. Shipping Partners L.P.
399 Thornall Street, 8th Floor
Edison, New Jersey 08837
October 25, 2004
VIA FAX AND EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Re:
U.S. Shipping Partners L.P.
Tandy Letter — Acceleration Request
Registration Statement on Form S-1 (Registration No. 333-118141)
Ladies and Gentlemen:
In connection with the acceleration request of U.S. Shipping Partners L.P. (the “Registrant”) dated October 25, 2004, filed with the Securities and Exchange Commission (the “Commission”) pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, and as requested in the Staff’s comment letter dated September 10, 2004, the Registrant hereby acknowledges that:
· should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
· the Registrant may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you require additional information, please call Roy Goldman at (212) 318-3219 or Yvan-Claude Pierre at (212) 318-3084.
Very
truly yours,
U.S.
SHIPPING PARTNERS L.P.
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U.S. Shipping Partners L.P.
399 Thornall Street, 8th
Floor
Edison, New Jersey 08837
October
25, 2004
VIA FAX AND EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Re:
U.S. Shipping Partners
L.P.
Tandy Letter —
Acceleration Request
Registration Statement on
Form S-1 (Registration No. 333-118141)
Ladies and Gentlemen:
In
connection with the acceleration request of U.S. Shipping Partners L.P. (the
“Registrant”) dated October 25, 2004, filed with the Securities and Exchange
Commission (the “Commission”) pursuant to Rule 461 promulgated under the
Securities Act of 1933, as amended, and as requested in the Staff’s comment
letter dated September 10, 2004, the Registrant hereby acknowledges that:
·
should the Commission or the staff, acting pursuant
to delegated authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;
·
the action of the Commission or the staff, acting
pursuant to delegated authority, in declaring the filing effective, does not
relieve the Registrant from its full responsibility for the adequacy and
accuracy of the disclosure in the filing; and
·
the Registrant may not assert this action as a
defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.
If
you require additional information, please call Roy Goldman at (212) 318-3219
or Yvan-Claude Pierre at (212) 318-3084.
Very
truly yours,
U.S.
SHIPPING PARTNERS L.P.
By:
US
Shipping General Partner LLC,
its
General Partner
By:
/s/
Paul B. Gridley
Name:
Paul B. Gridley
Title:
Chief Executive Officer