SEC Comment Letter for Navios Maritime Partners L.P. (NMM) (CIK 0001415921) (NMM) — Jan 17, 2012
Navios Maritime Partners L.P. (NMM) (CIK 0001415921)
Date: Jan. 17, 2012 · CIK: 0001415921 · Accession: 0000000000-12-002477
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-33811
Letter
January 17, 2012 Via E-Mail Mr. Efstratios Desypris Chief Financial 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, 2010 Filed March 1, 2011 File No. 001-33811
Dear Mr. Desypris: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Linda Cvrkel
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January 17, 2012 Via E-Mail Mr. Efstratios Desypris Chief Financial 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, 2010 Filed March 1, 2011 File No. 001-33811 Dear Mr. Desypris: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Linda Cvrkel Linda Cvrkel Branch Chief