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]