SEC Comment Letter for Capital Clean Energy Carriers Corp. (CCEC) (CIK 0001392326) (CCEC) — Nov 8, 2012
Capital Clean Energy Carriers Corp. (CCEC) (CIK 0001392326)
Date: Nov. 8, 2012 · CIK: 0001392326 · Accession: 0000000000-12-061258
AI Filing Summary & Sentiment
Letter
November 8 , 2012 Mr. Ioannis Lazaridis Capital Product Partners L.P. 3 Iassonos Street Piraeus, Greece 18537
Re: Capital Product Partners L.P. Form 20-F for the fiscal year ended December 31, 2011 Filed February 13, 2012 File No. 001 -33373
Dear Mr. Lazaridis :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. 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 Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ David R. Humphrey
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November 8 , 2012 Mr. Ioannis Lazaridis Capital Product Partners L.P. 3 Iassonos Street Piraeus, Greece 18537 Re: Capital Product Partners L.P. Form 20-F for the fiscal year ended December 31, 2011 Filed February 13, 2012 File No. 001 -33373 Dear Mr. Lazaridis : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. 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 Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ David R. Humphrey David R. Humphrey Accounting B ranch Chief