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SEC Comment Letter for Navios Maritime Partners L.P. (NMM) — Jun 1, 2026

Navios Maritime Partners L.P.
Date: June 1, 2026 · CIK: 0001415921 · Accession: 0000000000-26-005519

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-296172

Date
June 1, 2026
Author
Division of
Form
UPLOAD
Company
Navios Maritime Partners L.P.

Letter

Re: Navios Maritime Partners L.P. Registration Statement on Form F-3 Filed May 22, 2026 File No. 333-296172 Dear Angeliki 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 Timothy S. Levenberg at 202-551-3707 with any questions.

June 1, 2026

Angeliki Frangou Chairwoman of the Board of Directors and CEO Navios Maritime Partners L.P. c/o Navios Shipmanagement Inc. 85 Akti Miaouli Piraeus 18538, Greece

Sincerely,
Division of
Corporation Finance
Office of Energy &
Transportation
cc: Todd E. Mason, Esq., of Thompson Hine LLP

Show Raw Text
<DOCUMENT>
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<FILENAME>filename2.txt
<TEXT>
 June 1, 2026

Angeliki Frangou
Chairwoman of the Board of Directors and CEO
Navios Maritime Partners L.P.
c/o Navios Shipmanagement Inc.
85 Akti Miaouli
Piraeus 18538, Greece

 Re: Navios Maritime Partners L.P.
 Registration Statement on Form F-3
 Filed May 22, 2026
 File No. 333-296172
Dear Angeliki 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 Timothy S. Levenberg at 202-551-3707 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Energy &
Transportation
cc: Todd E. Mason, Esq., of Thompson Hine LLP
</TEXT>
</DOCUMENT>