SSW [Seaspan] CORRESP: August 3, 2012 Ms. Lyn Shenk, Branch Chief
[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]