SSW [Seaspan] CORRESP: (Original Filing)

[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”]

SSW [Seaspan] CORRESP: August 19, 2011 Ms. Lyn Shenk, Branch Chief

[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”]

SSW [Seaspan] 6-K: (Original Filing)

[Item 1 — Information Contained in this Form 6-K Report SEASPAN CORPORATION Sai W. Chu Chief Financial Officer SEASPAN C REPORT ON FORM 6-K FOR THE QUARTER ENDED JUNE 30, 2011 INDEX PART I — FINANCIAL INFORMATION 2 Item 1 — Interim Consolidated Financial Statements (Unaudited) 2 Item 2 — Management’s Discussion and Analysis of Financial Condition and Results of]

SSW [Seaspan] 6-K: Item 1 — Information Contained in this Form

[Item 1 — Information Contained in this Form 6-K Report SEASPAN CORPORATION Sai W. Chu Chief Financial Officer SEASPAN C REPORT ON FORM 6-K FOR THE QUARTER ENDED JUNE 30, 2011 INDEX PART I — FINANCIAL INFORMATION 2 Item 1 — Interim Consolidated Financial Statements (Unaudited) 2 Item 2 — Management’s Discussion and Analysis of Financial Condition and Results of]

SSW [Seaspan] CORRESP: (Original Filing)

[June 22, 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: We have reviewed your letter to us of June 8, 2011 setting forth staff comments on the Seaspan Corporation (“Seaspan” or the]

SSW [Seaspan] CORRESP: June 22, 2011 Ms. Lyn Shenk, Branch Chief

[June 22, 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: We have reviewed your letter to us of June 8, 2011 setting forth staff comments on the Seaspan Corporation (“Seaspan” or the]

SSW [Seaspan] 6-K: EXECUTION VERSION Seaspan Corporation 4,000,000 Shares 9.50% Series

[EXECUTION VERSION Seaspan Corporation 4,000,000 Shares 9.50% Series C Cumulative Redeemable Perpetual Preferred Shares ($0.01 par value per share, liquidation preference $25.00 per share) Underwriting Agreement New York, New York May 20, 2011 Merrill Lynch, Pierce, Fenner & Smith Incorporated One Bryant Park New York, NY 10036 Citigroup Global Markets Inc. 388 Greenwich Street New York, NY 10013 As Representatives] [REEDER & SIMPSON PC ATTORNEYS AT LAW P.O. Box 601 Telephone: 011-692-625-3602 RRE Commercial Center Email: dreeder@ntamarn.net Majuro, MH 96960 r.simpson@simpson.gr May 23, 2011 Seaspan Corporation Unit 2, 7th Floor, Bupa Centre 141 Connaught Road West Hong Kong, China Re: Seaspan Corporation Ladies and Gentlemen: RMI Corporation Preliminary Prospectus Prospectus Registration Statement Preferred Shares We have acted as Republic of] [May 23, 2011 Seaspan Corporation Unit 2, 7th Floor Bupa Centre 141 Connaught Road West Hong Kong China Re: Seaspan Corporation Ladies and Gentlemen: In addition, we have assumed, with your permission, (i) that the statements concerning the Company and its operations contained in the Registration Statement, and the representations made by the Company, and certain of its affiliates in] [REEDER & SIMPSON PC ATTORNEYS AT LAW P.O. Box 601 Telephone: 011-692-625-3602 RRE Commercial Center Email: dreeder@ntamarn.net Majuro, MH 96960 r.simpson@simpson.gr May 23, 2011 Seaspan Corporation Unit 2, 7th Floor, Bupa Centre 141 Connaught Road West Hong Kong, China Re: Seaspan Corporation Ladies and Gentlemen: RMI Corporation Preliminary Prospectus Prospectus Registration Statement Preferred Shares We have acted as Republic of] [[Letterhead of Farris, Vaughan, Wills & Murphy LLP] May 23, 2011 Reference: 30423-0003 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 – Preliminary Prospectus Supplement and Prospectus Supplement Company Commission Securities Act Preliminary Prospectus Supplement Prospectus Supplement Registration Statement We have]

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