SEC Comment Letter for Navios Maritime Partners L.P. (NMM) (CIK 0001415921) (NMM) — Aug 16, 2010

Navios Maritime Partners L.P. (NMM) (CIK 0001415921)
Date: Aug. 16, 2010 · CIK: 0001415921 · Accession: 0000000000-10-046806

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File numbers found in text: 001-33811

Date

July 23, 2010

Author

Linda Cvrkel

Form

UPLOAD

Company

Navios Maritime Partners L.P. (NMM) (CIK 0001415921)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3561 July 23, 2010 Via U.S. Mail Ms. Angeliki Frangou, Chief Executive Officer Navios Maritime Partners L.P. 85 Akti Miaouli Street Piraeus, Greece 185 38

Re: Navios Maritime Partners L.P. Form 20-F for the year ended December 31, 2009 Filed February 23, 2010 File No. 001-33811

Dear Ms. Frangou:

We have completed our review of your Form 20- F and related filings and do not, at this time, have any further comments.

Sincerely, Linda Cvrkel Branch Chief

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

 Mail Stop 3561          July 23, 2010   Via U.S. Mail

 Ms. Angeliki Frangou, Chief Executive Officer Navios Maritime Partners L.P.
85 Akti Miaouli Street
Piraeus, Greece 185 38

Re: Navios Maritime Partners L.P.
 Form 20-F for the year ended December 31, 2009
Filed February 23, 2010
 File No. 001-33811

Dear Ms. Frangou:

We have completed our review of your Form 20- F and related filings and do not, at this time,
have any further comments.

Sincerely,    Linda Cvrkel Branch Chief

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