SEC Comment Letter for International Seaways, Inc. (INSW) (CIK 0001679049) (INSW) — Nov 10, 2016
International Seaways, Inc. (INSW) (CIK 0001679049)
Date: Nov. 10, 2016 · CIK: 0001679049 · Accession: 0000000000-16-100596
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Letter
Mail Stop 3561 November 10 , 2016 Ian T. Blackley Chief Financial Officer International Seaways, Inc. 600 Third Avenue, 39th Floor New York, NY 10016
Re: International Seaways, Inc. Registration Statement on Form 10-12B Filed July 15, 2016 File No. 001 -37836
Dear Mr. Blackley :
We have completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .
Sincerely,
/s/ Laura Nicholson
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Mail Stop 3561 November 10 , 2016 Ian T. Blackley Chief Financial Officer International Seaways, Inc. 600 Third Avenue, 39th Floor New York, NY 10016 Re: International Seaways, Inc. Registration Statement on Form 10-12B Filed July 15, 2016 File No. 001 -37836 Dear Mr. Blackley : We have completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Laura Nicholson Laura Nicholson Special Counsel Office of Transportation and Leisure cc: Jeffrey D. Karpf, Esq. Cleary Gottlieb Steen & Hamilton LLP