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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

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 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

Show Raw Text
CORRESP
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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