SEC Comment Letter 0000000000-23-010266 to KNOT Offshore Partners LP (KNOP) (CIK 0001564180) (KNOP)
KNOT Offshore Partners LP (KNOP) (CIK 0001564180)
Date: Sept. 18, 2023 · CIK: 0001564180 · Accession: 0000000000-23-010266
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File numbers found in text: 333-274460
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United States securities and exchange commission logo
September 18, 2023
Gary Chapman
Chief Executive Officer
KNOT Offshore Partners LP
2 Queen’s Cross
Aberdeen AB15 4YB
United Kingdom
Re:KNOT Offshore Partners LP
Registration Statement on Form F-3
Filed September 11, 2023
File No. 333-274460
Dear Gary Chapman:
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 Cheryl Brown, Staff Attorney, at (202) 551-3905 or Daniel Morris, Legal
Branch Chief, at (202) 551-3314 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Catherine Gallagher, Esq.