SEC Company Response from Star Maritime Acquisition Corp. (CIK 0001328307) — Dec 13, 2005

Star Maritime Acquisition Corp. (CIK 0001328307)
Date: Dec. 13, 2005 · CIK: 0001328307 · Accession: 0001144204-05-039566

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AI Filing Summary & Sentiment

File numbers found in text: 333-125662

Date

Dec. 13, 2005

Author

STAR MARITIME ACQUISITION

Form

CORRESP

Company

Star Maritime Acquisition Corp. (CIK 0001328307)

Letter

United States Securities and Exchange Commission RE: Star Maritime Acquisition Corp. (the “Company”) Registration Statement on Form S-1 (File No. 333-125662) (the “Registration Statement”)

Dear Mr. Reynolds:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m., on Thursday, December 15, 2005, or as soon thereafter as practicable.

The Company hereby acknowledges that:

Should the Securities and Exchange Commission (the “Commission”) or the Staff, acting pursuant to delegated authority, declare the Registration Statement effective, the Commission is not foreclosed from taking any action with respect to the Registration Statement;

The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and

Mr. John D. Reynolds

U.S. Securities and Exchange Commission

December 13, 2005

Page

The Company may not assert the actions of the Commission referred to above as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very
truly yours,
STAR MARITIME ACQUISITION
CORP.

Show Raw Text

CORRESP
1
filename1.htm

      STAR
        MARITIME ACQUISITION CORP.

      c/o
        Schwartz & Weiss, P.C.

      457
        Madison Avenue

      New
        York, NY 10022

      December
        13, 2005

      VIA
        TELECOPY (202) 942-9516

      Mr.
        John
        D. Reynolds

      United
        States Securities and Exchange Commission

      100
        F
        Street, NE

      Washington,
        D.C. 20549-3651

                RE:

                Star
                  Maritime
                  Acquisition Corp. (the “Company”)

                Registration
                  Statement on Form S-1

                (File
                  No. 333-125662) (the “Registration
                  Statement”)

      Dear
        Mr.
        Reynolds:

      The
        Company hereby requests, pursuant to Rule 461 promulgated under the Securities
        Act of 1933, as amended, acceleration of effectiveness of the Registration
        Statement so that such Registration Statement will become effective as of
        4:00
        p.m., on Thursday, December 15, 2005, or as soon thereafter as
        practicable.

      The
        Company hereby acknowledges that:

              ·

                Should
                  the Securities and Exchange Commission (the “Commission”) or the Staff,
                  acting pursuant to delegated authority, declare the Registration
                  Statement
                  effective, the Commission is not foreclosed from taking any action
                  with
                  respect to the Registration
                  Statement;

              ·

                The
                  action of the Commission or the Staff, acting pursuant to delegated
                  authority, in declaring the Registration Statement effective, does
                  not
                  relieve the Company from its full responsibility for the adequacy
                  and
                  accuracy of the disclosure in the Registration Statement;
                  and

        Mr.
          John
          D. Reynolds

        U.S.
          Securities and Exchange Commission

        December
          13, 2005

        Page
          2

              ·

                The
                  Company may not assert the actions of the Commission referred to
                  above as
                  a defense in any proceeding initiated by the Commission or any
                  person
                  under the federal securities laws of the United
                  States.

              Very
                truly yours,

              STAR MARITIME ACQUISITION
                CORP.

              By:
              /s/ Prokopios
                Tsirigakis

                Name:
                  Prokopios Tsirigakis

                Title:
                  Chairman of the Board, Chief Executive

                  Officer
                  and President

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