SEC Comment Letter for Danaos Corp (DAC) (CIK 0001369241) (DAC) — Mar 23, 2020
Danaos Corp (DAC) (CIK 0001369241)
Date: March 23, 2020 · CIK: 0001369241 · Accession: 0000000000-20-002525
AI Filing Summary & Sentiment
File numbers found in text: 333-237284
Letter
March 23, 2020 Evangelos Chatzis Chief Financial Officer Danaos Corporation c/o Danaos Shipping Co. Ltd, Athens Branch 14 Akti Kondyli 185 45 Piraeus Greece Re:Danaos Corporation Registration Statement on Form S-3 Filed March 19, 2020 File No. 333-237284 Dear Mr. Chatzis: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Karina Dorin, Staff Attorney, at (202) 551-3763 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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March 23, 2020
Evangelos Chatzis
Chief Financial Officer
Danaos Corporation
c/o Danaos Shipping Co. Ltd, Athens Branch
14 Akti Kondyli
185 45 Piraeus
Greece
Re:Danaos Corporation
Registration Statement on Form S-3
Filed March 19, 2020
File No. 333-237284
Dear Mr. Chatzis:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Karina Dorin, Staff Attorney, at (202) 551-3763 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation