SEC Company Response from Horizon Lines, Inc. (CIK 0001302707) — Sep 21, 2005

Horizon Lines, Inc. (CIK 0001302707)
Date: Sept. 21, 2005 · CIK: 0001302707 · Accession: 0001193125-05-188897

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AI Filing Summary & Sentiment

File numbers found in text: 333-123073

Date

September 21, 2005

Author

/S/ JAMES NICOLL

Form

CORRESP

Company

Horizon Lines, Inc. (CIK 0001302707)

Letter

VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Attention: Ms. Jennifer G. Williams Horizon Lines, Inc. Registration Statement on Form S-1 Filed March 2, 2005 File No. 333-123073

Dear Ms. Williams:

Pursuant to Rule 461(a) under the Securities Act of 1933, as amended (the “Securities Act”), the undersigned hereby respectfully requests that the effective date for the above-referenced Registration Statement on Form S-1 (File Number 333-123073) filed with the Securities and Exchange Commission on March 2, 2005 (the “Registration Statement”), as amended, be accelerated so that it will be declared effective at 3:00 p.m., New York City time, on September 21, 2005, or as soon as practicable thereafter.

Please notify the undersigned at (212) 756-2497 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.

Very truly yours,
/S/ JAMES NICOLL

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CORRESP
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filename1.htm

Acceleration Request

 September 21, 2005

 VIA EDGAR

 Securities and Exchange Commission

 Division of
Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Ms. Jennifer G. Williams

Re:

Horizon Lines, Inc.

Registration Statement on Form S-1

Filed March 2, 2005

File No. 333-123073

 Dear Ms. Williams:

 Pursuant to Rule 461(a) under the Securities Act of 1933, as amended (the
“Securities Act”), the undersigned hereby respectfully requests that the effective date for the above-referenced Registration Statement on Form S-1 (File Number 333-123073) filed with the Securities and Exchange Commission on March 2, 2005
(the “Registration Statement”), as amended, be accelerated so that it will be declared effective at 3:00 p.m., New York City time, on September 21, 2005, or as soon as practicable thereafter.

 Please notify the undersigned at (212) 756-2497 as soon as possible as to the
time the Registration Statement has been declared effective pursuant to this acceleration request.

 Very truly yours,

 /S/ JAMES NICOLL

 James Nicoll

SecProbe.io