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SEC Comment Letter for Capital Clean Energy Carriers Corp. (CCEC) (CIK 0001392326) (CCEC) — Oct 15, 2012

Capital Clean Energy Carriers Corp. (CCEC) (CIK 0001392326)
Date: Oct. 15, 2012 · CIK: 0001392326 · Accession: 0000000000-12-056836

AI Filing Summary & Sentiment

File numbers found in text: 333-184209

Date
October 15, 2012
Author
/s/ Max A. Webb
Form
UPLOAD
Company
Capital Clean Energy Carriers Corp. (CCEC) (CIK 0001392326)

Letter

October 15, 2012 Via E -mail Ioannis E. Lazaridis Chief Executive Officer and Chief Financial Officer Capital Product Partners L.P. 3 Iassonos Street Piraeus, 18537 Greece

Re: Capital Product Partners L.P. Registration Statement on Form F-3 Filed October 1, 2012 File No. 333-184209

Dear Mr. Lazaridis:

We have limited our review of your registration statement to those issues we have addressed in our comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by amending your registration statement and providing the requested information . Where you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your registration statement and the information you provide in response to these comments , we may have additional comments.

General

1. We note that you have outstanding comments related to your Form 20 -F for the fiscal year ended December 31, 2011. Please also note that all comments on your Form 20 -F will need to be fully resolved before we act on a request for acceleration of the effectiveness of the Form F -3.

Exhibits, page II -1

2. Please revise to state that any underwriting agreement will be filed by post -effective amendment.

We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Act of 193 3 and all applicable Securities Act rules require. Since the company and its management are in

Ioannis E. Lazaridis Capital Product Partners L.P. October 15, 2012 Page 2

possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made.

Notwithstanding our comments, in the event you request acceleration of the effective date of the pending re gistration statement please provide a written statement from the company acknowledging that:

 should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 the action of the Commission or the staff, acting pursuant t o delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 the company may not assert staff comments and the declaration of effect iveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please refer to Rules 460 and 461 regarding requests for acceleration . We will consider a written request for acceler ation of the effective date of the registration statement as confirmation of the fact that those requesting acceleration are aware of their respective responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the securities specified in the above registration statement. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement.

Please contact Sonia Bedn arowski at (202) 551 -3666 or me at (202) 551 -3750 with any other questions.

Sincerely,
/s/ Max A. Webb

Show Raw Text
October 15, 2012

Via E -mail
Ioannis E. Lazaridis
Chief Executive Officer and Chief Financial Officer
Capital Product Partners L.P.
3 Iassonos Street
Piraeus, 18537 Greece

Re: Capital Product Partners L.P.
  Registration Statement on Form F-3
Filed  October 1, 2012
  File No.  333-184209

Dear Mr. Lazaridis:

We have limited our review of your registration statement to those issues we have
addressed in our comments.  In  some of our comments, we may ask you to provide us with
information so we may better understand your disclosure.

Please respond to this letter by amending your registration statement and providing the
requested information .  Where you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.

After reviewing any amendment to your registration statement and the information you
provide in response to these  comments , we may have  additional comments.

General

1. We note that you have outstanding comments related to your Form 20 -F for the fiscal year
ended December 31, 2011.  Please also note that all comments on your Form 20 -F will need
to be fully resolved before we  act on a request for acceleration of the effectiveness of the
Form F -3.

Exhibits, page II -1

2. Please revise to state that any underwriting agreement will be filed by post -effective
amendment.

We urge all persons who are responsible for the accuracy and adequacy of the disclosure
in the filing to be certain that the filing includes the information the Securities Act of 193 3 and
all applicable Securities  Act rules require.   Since the company and its management are in

Ioannis E. Lazaridis
Capital Product Partners L.P.
October 15, 2012
Page 2

 possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.

Notwithstanding our comments, in the event you request acceleration of the effective date
of the pending re gistration statement please provide a written statement from the company
acknowledging that:

 should the Commission or the staff, acting pursuant to delegated authority, declare the
filing effective, it does not foreclose the Commission from taking any action with respect
to the filing;

 the action of the Commission or the staff, acting pursuant t o delegated authority, in
declaring the filing effective, does not relieve the company from its full responsibility for
the adequacy and accuracy of the disclosure in the filing; and

 the company may not assert staff comments and the declaration of effect iveness as a
defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.

Please refer to Rules 460 and 461 regarding requests for  acceleration .  We will consider a
written request for acceler ation of the effective date of the registration statement as confirmation
of the fact that those requesting acceleration are aware of their respective responsibilities under
the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed
public offering of the securities specified in the above registration statement.  Please allow
adequate time  for us to review any amendment prior to the requested effective date of the
registration statement.

Please contact Sonia Bedn arowski at (202) 551 -3666  or me at (202) 551 -3750  with any
other questions.

Sincerely,

 /s/ Max A. Webb

 Max A. Webb
Assistant Director

Via E -mail
Vijay Iyer , Esq.
Sullivan & Cromwell LLP