SEC Comment Letter for Capital Clean Energy Carriers Corp. (CCEC) (CIK 0001392326) (CCEC) — Jul 29, 2011
Capital Clean Energy Carriers Corp. (CCEC) (CIK 0001392326)
Date: July 29, 2011 · CIK: 0001392326 · Accession: 0000000000-11-046219
AI Filing Summary & Sentiment
File numbers found in text: 001-33373, 333-174795
Letter
July 29, 2011 Via Email
Ioannis E. Lazaridis Chief Executive Officer Capital GP L.L.C. 3 Iassonos Street Piraeus, 18537 Greece Re: Capital Product Partners, L.P. Amendment No. 1 to the Registration Statement on Form F-4 Filed July 18, 2011 File No. 333-174795 Form 20-F for the fiscal year ended December 31, 2010 Filed February 4, 2011 File No. 001-33373 Dear Mr. Lazaridis:
We have reviewed your response to our lette r dated July 6, 2011 and have the following additional comments. Form F-4
Background of the Proposed Transaction, page 46
1. We note your response to prior comment 17. Pl ease disclose the reasons that the CPLP Conflicts Committee did not c onsider the referenced possi ble alternatives to the transaction with Crude.
Exhibit 99.1
2. We note your response to prior comment 33. Please refile the consent of Jeffries & Company, Inc. as an exhibit 23 or tell us why it is appropriate to file a required consent as an exhibit 99.
Ioannis E. Lazaridis Capital GP L.L.C. July 29, 2011 Page 2 You may contact Amy Gedde s at (202) 551-3304 or Da vid Humphrey, Accounting Branch Chief at (202) 551-3211 if you have que stions regarding comments on the financial statements and related matters. Please contact J. Nolan McWilliams at (202) 551-3217 or me at (202) 551-3642 with any other questions. Sincerely, /s/ Loan Lauren P. Nguyen Loan Lauren P. Nguyen Special Counsel
Show Raw Text
July 29, 2011 Via Email Ioannis E. Lazaridis Chief Executive Officer Capital GP L.L.C. 3 Iassonos Street Piraeus, 18537 Greece Re: Capital Product Partners, L.P. Amendment No. 1 to the Registration Statement on Form F-4 Filed July 18, 2011 File No. 333-174795 Form 20-F for the fiscal year ended December 31, 2010 Filed February 4, 2011 File No. 001-33373 Dear Mr. Lazaridis: We have reviewed your response to our lette r dated July 6, 2011 and have the following additional comments. Form F-4 Background of the Proposed Transaction, page 46 1. We note your response to prior comment 17. Pl ease disclose the reasons that the CPLP Conflicts Committee did not c onsider the referenced possi ble alternatives to the transaction with Crude. Exhibit 99.1 2. We note your response to prior comment 33. Please refile the consent of Jeffries & Company, Inc. as an exhibit 23 or tell us why it is appropriate to file a required consent as an exhibit 99. Ioannis E. Lazaridis Capital GP L.L.C. July 29, 2011 Page 2 You may contact Amy Gedde s at (202) 551-3304 or Da vid Humphrey, Accounting Branch Chief at (202) 551-3211 if you have que stions regarding comments on the financial statements and related matters. Please contact J. Nolan McWilliams at (202) 551-3217 or me at (202) 551-3642 with any other questions. Sincerely, /s/ Loan Lauren P. Nguyen Loan Lauren P. Nguyen Special Counsel