SEC Comment Letter for Navios Maritime Partners L.P. (NMM) (CIK 0001415921) (NMM) — Jan 11, 2013
Navios Maritime Partners L.P. (NMM) (CIK 0001415921)
Date: Jan. 11, 2013 · CIK: 0001415921 · Accession: 0000000000-13-001927
AI Filing Summary & Sentiment
Reasoning
Letter
January 11, 2013 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, 2011 Filed March 7, 2012 File No. 001 -33811
Dear Mr. Desypris :
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/ Linda Cvrkel
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January 11, 2013 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, 2011 Filed March 7, 2012 File No. 001 -33811 Dear Mr. Desypris : 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/ Linda Cvrkel Linda Cvrkel Branch Chief