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SEC Comment Letter for Navios Maritime Partners L.P. (NMM) (CIK 0001415921) (NMM) — May 8, 2020

Navios Maritime Partners L.P. (NMM) (CIK 0001415921)
Date: May 8, 2020 · CIK: 0001415921 · Accession: 0000000000-20-004057

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File numbers found in text: 333-237934

Date
May 8, 2020
Author
Angeliki Frangou
Form
UPLOAD
Company
Navios Maritime Partners L.P. (NMM) (CIK 0001415921)

Letter

United States securities and exchange commission logo May 8, 2020 Angeliki Frangou Chairman of the Board of Directors and Chief Executive Officer Navios Maritime Partners L.P. 7 Avenue de Grande Bretagne, Office 11B2 Monte Carlo, MC 98000 Monaco Re:Navios Maritime Partners L.P. Registration Statement on Form F-3 Filed April 30, 2020 File No. 333-237934 Dear Ms. Frangou: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Irene Barberena-Meissner at 202-551-6548 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Todd E. Mason, Esq.

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United States securities and exchange commission logo
May 8, 2020
Angeliki Frangou
Chairman of the Board of Directors and Chief Executive Officer
Navios Maritime Partners L.P.
7 Avenue de Grande Bretagne, Office 11B2
Monte Carlo, MC 98000 Monaco
Re:Navios Maritime Partners L.P.
Registration Statement on Form F-3
Filed April 30, 2020
File No. 333-237934
Dear Ms. Frangou:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Irene Barberena-Meissner at 202-551-6548 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:       Todd E. Mason, Esq.