SEC Comment Letter for Capital Clean Energy Carriers Corp. (CCEC) (CIK 0001392326) (CCEC) — Jan 26, 2015
Capital Clean Energy Carriers Corp. (CCEC) (CIK 0001392326)
Date: Jan. 26, 2015 · CIK: 0001392326 · Accession: 0000000000-15-003727
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January 26, 2015 Petros Christodoulou 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 Fiscal Year Ended December 31, 2013 Filed February 18, 2014 File No. 001 -33373 Dear Mr. Chirstodoulou : 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 la ws 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/ Lyn Shenk Lyn Shenk Branch Chief