SEC Comment Letter for Navios Maritime Partners L.P. (NMM) — Sep 21, 2021

Navios Maritime Partners L.P.
Date: Sept. 21, 2021 · CIK: 0001415921 · Accession: 0000000000-21-011463

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File numbers found in text: 333-259526

Date

September 21, 2021

Author

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Form

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Company

Navios Maritime Partners L.P.

Letter

United States securities and exchange commission logo September 21, 2021 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-4 Filed September 14, 2021 File No. 333-259526 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 Kevin Dougherty at (202) 551-3271 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Philip Richter

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United States securities and exchange commission logo
September 21, 2021
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-4
Filed September 14, 2021
File No. 333-259526
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 Kevin Dougherty at (202) 551-3271 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:       Philip Richter

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