SEC Comment Letter 0000000000-23-002662 to Danaos Corp (DAC) (CIK 0001369241) (DAC)

Danaos Corp (DAC) (CIK 0001369241)
Date: March 16, 2023 · CIK: 0001369241 · Accession: 0000000000-23-002662

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AI Filing Summary & Sentiment

File numbers found in text: 333-270457

Date

March 16, 2023

Author

Not clearly detected

Form

UPLOAD

Company

Danaos Corp (DAC) (CIK 0001369241)

Letter

United States securities and exchange commission logo March 16, 2023 John Coustas Chief Executive Officer Danaos Corporation c/o Danaos Shipping Company Limited Athens Branch 14 Akti Kondyli 185 45 Piraeus, Greece Re:Danaos Corporation Registration Statement on Form S-3 Filed March 10, 2023 File No. 333-270457 Dear John Coustas: 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 Cheryl Brown, Staff Attorney, at (202) 551-3905 or Mitchell Austin, Acting Legal Branch Chief, at (202) 551-3574 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Finn Murphy, Esq.

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United States securities and exchange commission logo
March 16, 2023
John Coustas
Chief Executive Officer
Danaos Corporation
c/o Danaos Shipping Company Limited
Athens Branch
14 Akti Kondyli
185 45 Piraeus, Greece
Re:Danaos Corporation
Registration Statement on Form S-3
Filed March 10, 2023
File No. 333-270457
Dear John Coustas:
            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 Cheryl Brown, Staff Attorney, at (202) 551-3905 or Mitchell Austin,
Acting Legal Branch Chief, at (202) 551-3574 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:       Finn Murphy, Esq.

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