Ticker: SSW, Company: Seaspan CORP, Type: CORRESP, Date: 2011-08-19
Original SEC Filing: Click here

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Webplus: SSW/20110819/CORRESP/1/000.htm SEC Original: filename1.htm
August 19, 2011 Ms. Lyn Shenk, Branch Chief Division of Corporate Finance 100 F Street N.E. Re: Seaspan Corporation Form 20-F for Fiscal Year Ended December 31, 2010 Filed March 30, 2011 File No. 001-32591 Dear Ms. Shenk: D. Critical Accounting Estimates Derivative Instruments, page 75 http://www.sec.gov/rules/interp/33-8350.htm We note that amounts reported as “Change in fair value of financial instruments”

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Company Information:

Ticker: SSW, Company: Seaspan CORP, Type: CORRESP, Date: 2011-08-19CIK: 0001332639, Location: F4, SIC: 4412, SIC Desc: DEEP SEA FOREIGN TRANSPORTATION OF FREIGHT
Business Phone & Address:
UNIT 2, 2ND FLOOR, BUPA CENTRE
HONG KONG