SEC Comment Letter for Pangaea Logistics Solutions Ltd. (PANL) (CIK 0001606909) (PANL) — Jul 12, 2018
Pangaea Logistics Solutions Ltd. (PANL) (CIK 0001606909)
Date: July 12, 2018 · CIK: 0001606909 · Accession: 0000000000-18-021324
AI Filing Summary & Sentiment
Referenced dates: June 26, 2018
Letter
Re: Pangaea Logistics Solutions, Ltd. Form 10 -K for the Fiscal Year Ended December 31, 2017 Filed March 21, 2018 File No. 1-36798 Dear Mr. Coll: We refer you to our comment letter dated June 26, 2018, regarding business contacts with North Korea, Sudan and Syria. We have completed our review of this subject matter. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, a ction or absence of action by the staff.
July 11, 2018
Via E -mail Edward Coll Chairman of the Board and Chief Executive Officer Pangaea Logistics Solutions, Ltd. c/o Phoenix Bulk Carriers (US) LLC 109 Long Wharf , Newport, RI 02840
Sincerely,
/s/ Cecilia Blye
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July 11, 2018
Via E -mail
Edward Coll
Chairman of the Board and
Chief Executive Officer
Pangaea Logistics Solutions, Ltd.
c/o Phoenix Bulk Carriers (US) LLC
109 Long Wharf , Newport, RI 02840
Re: Pangaea Logistics Solutions, Ltd.
Form 10 -K for the Fiscal Year Ended December 31, 2017
Filed March 21, 2018
File No. 1-36798
Dear Mr. Coll:
We refer you to our comment letter dated June 26, 2018, regarding business contacts with
North Korea, Sudan and Syria. We have completed our review of this subject matter. We
remind you that the company and its management are responsible for the accuracy and adequacy
of their disclosures, notwithstanding any review, comments, a ction or absence of action by the
staff.
Sincerely,
/s/ Cecilia Blye
Cecilia Blye, Chief
Office of Global Security Risk
cc: Anne Nguyen Parker
Assistant Director
Division of Corporation Finance