SEC Comment Letter for Capital Clean Energy Carriers Corp. (CCEC) (CIK 0001392326) (CCEC) — Sep 18, 2014
Capital Clean Energy Carriers Corp. (CCEC) (CIK 0001392326)
Date: Sept. 18, 2014 · CIK: 0001392326 · Accession: 0000000000-14-046994
AI Filing Summary & Sentiment
Referenced dates: September 4, 2014
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE September 18, 2014 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. Form 20-F for the Fiscal Year Ended December 31 , 2013 Filed February 18 , 2014 File No. 1-33373
Dear M r. Lazaridis :
We refer you to our comment letter dated September 4, 2014 regarding potential business contacts with Sudan. We have completed our review of this subject matter. 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 comp any 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 t he filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require .
Sincerely,
/s/ Cecilia Blye
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
September 18, 2014
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.
Form 20-F for the Fiscal Year Ended December 31 , 2013
Filed February 18 , 2014
File No. 1-33373
Dear M r. Lazaridis :
We refer you to our comment letter dated September 4, 2014 regarding potential business
contacts with Sudan. We have completed our review of this subject matter. 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 comp any
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 t he filing to be certain that the
filing includes the information the Securities Exchange Act of 1934 and all applicable rules
require .
Sincerely,
/s/ Cecilia Blye
Cecilia Blye, Chief
Office of Glo bal Security Risk
cc: Andrew Mew
Assistant Director (Acting)
Division of Corporation Finance