SEC Company Response from Horizon Lines, Inc. (CIK 0001302707) — Sep 21, 2005
Horizon Lines, Inc. (CIK 0001302707)
Date: Sept. 21, 2005 · CIK: 0001302707 · Accession: 0001193125-05-188997
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File numbers found in text: 333-123073
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CORRESP 1 filename1.htm Letter regarding compensation 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. (the “Company”) Registration Statement on Form S-1 (“Registration Statement”) Filed March 2, 2005 File No. 333-123073 Dear Ms. Williams: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), this is to inform the Commission that in connection with the above-referenced offering, the amount of compensation to be allowed or paid to the underwriters (the “Underwriters”) and any other arrangements among the Company, the selling stockholders, the Underwriters and other broker-dealers participating in the distribution, as described in the Registration Statement, have been reviewed to the extent required by the National Association of Securities Dealers, Inc. (the “NASD”) and the NASD has issued a statement expressing no objections to the compensation and other arrangements. If you have any questions regarding this request, please do not hesitate to telephone the undersigned at (212) 756-2497. Very truly yours, /S/ JAMES NICOLL James Nicoll cc: Johanna Vega Losert, Securities and Exchange Commission