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Correspondence 0001104659-23-033744 from Danaos Corp (DAC) (CIK 0001369241) (DAC)

Danaos Corp (DAC) (CIK 0001369241)
Date: March 17, 2023 · CIK: 0001369241 · Accession: 0001104659-23-033744

AI Filing Summary & Sentiment

File numbers found in text: 333-270457

Date
March 17, 2023
Author
DANAOS CORPORATION
Form
CORRESP
Company
Danaos Corp (DAC) (CIK 0001369241)

Letter

VIA EDGAR Division of Corporation Finance Office of Energy & Transportation Attn: Cheryl Brown Re: Danaos Corporation Acceleration Request for Registration Statement on Form F-3 File No. 333-270457

Dear Ms. Brown,

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Danaos Corporation (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement (the “Registration Statement”) be accelerated to March 21, 2023, at 4:30 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.

Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Finn Murphy at (212) 459-7257.

If you have any questions regarding this request, please contact Finn Murphy at (212) 459-7257.

Very truly yours,
DANAOS CORPORATION

Show Raw Text
CORRESP
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Danaos Corporation

c/o Danaos Shipping Company Limited, Athens Branch

14 Akti Kondyli

185 45 Piraeus, Greece

March 17, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F Street, N.E.

Washington, D.C. 20549

Attn:	     Cheryl Brown

    Re:
    Danaos Corporation

    Acceleration Request for Registration Statement on Form F-3

    File No. 333-270457

Dear Ms. Brown,

Pursuant to Rule 461 under the Securities
Act of 1933, as amended (the “Act”), Danaos Corporation (the “Company”) hereby requests
that the effective date of the above-referenced Registration Statement (the “Registration Statement”) be accelerated
to March 21, 2023, at 4:30 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter
LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request,
the Company acknowledges that it is aware of its responsibilities under the Act.

Once the Registration Statement is effective,
please orally confirm the event with our counsel, Goodwin Procter LLP by calling Finn Murphy at (212) 459-7257.

If you have any questions regarding this request, please contact Finn
Murphy at (212) 459-7257.

    Very truly yours,

    DANAOS CORPORATION

    By:
    /s/ Evangelos Chatzis

    Name: Evangelos Chatzis

    Title: Chief Financial Officer

    cc:
    Finn Murphy, Goodwin Procter
    LLP