[August 3, 2012 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, 2011 Filed March 26, 2012 File No. 001-32591 Dear Ms. Shenk: We have reviewed your letter to us of July 20, 2012 setting forth staff comments on the Seaspan Corporation (Seaspan or the]
[August 3, 2012 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, 2011 Filed March 26, 2012 File No. 001-32591 Dear Ms. Shenk: We have reviewed your letter to us of July 20, 2012 setting forth staff comments on the Seaspan Corporation (Seaspan or the]
[Item 1 Information Contained in this Form 6-K Report SEASPAN CORPORATION Sai W. Chu Chief Financial Officer]
[Item 1 Information Contained in this Form 6-K Report SEASPAN CORPORATION Sai W. Chu Chief Financial Officer]
[] [REEDER & SIMPSON PC ATTORNEYS AT LAW P.O. Box 601 Telephone: 011-692-625-3602 RRE Commercial Center Email: dreeder@ntamar.net Majuro, MH 96960 r.simpson@simpson.gr April 23, 2012 Seaspan Corporation Unit 2, 7th Floor, Bupa Centre 141 Connaught Road West Hong Kong, China Re: Seaspan Corporation Ladies and Gentlemen: RMI Corporation Registration Statement Shares Schedule I Selling Securityholders Securities Act Purchase Agreement Schedule I] [April 23, 2012 Seaspan Corporation Unit 2, 7th Floor Bupa Centre 141 Connaught Road West Hong Kong China Re: Seaspan Corporation Registration Statement on Form F-3 Ladies and Gentlemen: In addition, we have assumed, with your permission, (i) that the statements and representations concerning the Company and its operations contained in the Registration Statement, and the statements and representations contained] [REEDER & SIMPSON PC ATTORNEYS AT LAW P.O. Box 601 Telephone: 011-692-625-3602 RRE Commercial Center Email: dreeder@ntamar.net Majuro, MH 96960 r.simpson@simpson.gr April 23, 2012 Seaspan Corporation Unit 2, 7th Floor, Bupa Centre 141 Connaught Road West Hong Kong, China Re: Seaspan Corporation Ladies and Gentlemen: RMI Corporation Registration Statement Shares Selling Securityholders Securities Act Purchase Agreement We have acted as] [[Letterhead of Farris, Vaughan, Wills & Murphy LLP] April 23, 2012 Reference: 30423-0006 Seaspan Corporation Unit 2, 7th Floor, Bupa Centre 141 Connaught Road West Hong Kong China Attention: Sai W. Chu, Chief Financial Officer Dear Sirs/Mesdames: RE: Seaspan Corporation Registration Statement on Form F-3 Company Securities Act Registration Statement We have acted as Canadian tax counsel to Seaspan Corporation] [Consent of Independent Registered Public Accounting Firm The Board of Directors Seaspan Corporation We consent to the use of our reports dated March 23, 2012, with respect to the consolidated balance sheets of Seaspan Corporation as of December 31, 2011 and 2010, and the related consolidated statements of operations, comprehensive income (loss), shareholders equity and cash flows for each of]
[] [REEDER & SIMPSON PC ATTORNEYS AT LAW P.O. Box 601 Telephone: 011-692-625-3602 RRE Commercial Center Email: dreeder@ntamar.net Majuro, MH 96960 r.simpson@simpson.gr April 23, 2012 Seaspan Corporation Unit 2, 7th Floor, Bupa Centre 141 Connaught Road West Hong Kong, China Re: Seaspan Corporation Ladies and Gentlemen: RMI Corporation Registration Statement Shares Schedule I Selling Securityholders Securities Act Purchase Agreement Schedule I] [April 23, 2012 Seaspan Corporation Unit 2, 7th Floor Bupa Centre 141 Connaught Road West Hong Kong China Re: Seaspan Corporation Registration Statement on Form F-3 Ladies and Gentlemen: In addition, we have assumed, with your permission, (i) that the statements and representations concerning the Company and its operations contained in the Registration Statement, and the statements and representations contained] [REEDER & SIMPSON PC ATTORNEYS AT LAW P.O. Box 601 Telephone: 011-692-625-3602 RRE Commercial Center Email: dreeder@ntamar.net Majuro, MH 96960 r.simpson@simpson.gr April 23, 2012 Seaspan Corporation Unit 2, 7th Floor, Bupa Centre 141 Connaught Road West Hong Kong, China Re: Seaspan Corporation Ladies and Gentlemen: RMI Corporation Registration Statement Shares Selling Securityholders Securities Act Purchase Agreement We have acted as] [[Letterhead of Farris, Vaughan, Wills & Murphy LLP] April 23, 2012 Reference: 30423-0006 Seaspan Corporation Unit 2, 7th Floor, Bupa Centre 141 Connaught Road West Hong Kong China Attention: Sai W. Chu, Chief Financial Officer Dear Sirs/Mesdames: RE: Seaspan Corporation Registration Statement on Form F-3 Company Securities Act Registration Statement We have acted as Canadian tax counsel to Seaspan Corporation] [Consent of Independent Registered Public Accounting Firm The Board of Directors Seaspan Corporation We consent to the use of our reports dated March 23, 2012, with respect to the consolidated balance sheets of Seaspan Corporation as of December 31, 2011 and 2010, and the related consolidated statements of operations, comprehensive income (loss), shareholders equity and cash flows for each of]
