SSW [Seaspan] EFFECT: (Original Filing)

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SSW [Seaspan] CORRESP: (Original Filing)

[May 14, 2013 Mr. Justin Dobbie, Legal Branch Chief Division of Corporate Finance 100 F Street N.E. Re: Seaspan Corporation Post-Effective Amendment No. 1 to Registration Statement on Form F-3 Filed March 22, 2013 File No. 333-180895 Form 20-F for Fiscal Year Ended December 31, 2012 Filed March 19, 2013 File No. 001-32591 Dear Mr. Dobbie: We have reviewed your]

SSW [Seaspan] CORRESP: May 14, 2013 Mr. Justin Dobbie, Legal Branch

[May 14, 2013 Mr. Justin Dobbie, Legal Branch Chief Division of Corporate Finance 100 F Street N.E. Re: Seaspan Corporation Post-Effective Amendment No. 1 to Registration Statement on Form F-3 Filed March 22, 2013 File No. 333-180895 Form 20-F for Fiscal Year Ended December 31, 2012 Filed March 19, 2013 File No. 001-32591 Dear Mr. Dobbie: We have reviewed your]

SSW [Seaspan] POS AM: (Original Filing)

[] [REEDER & SIMPSON PC ATTORNEYS AT LAW P.O. Box 601 Telephone: +692-625-3602 RRE Commercial Center Email: dreeder@ntamar.net Majuro, MH 96960 r.simpson@simpson.gr March 22, 2013 Seaspan Corporation Unit 2, 7th Floor, Bupa Centre 141 Connaught Road West Hong Kong, China Re: Seaspan Corporation Ladies and Gentlemen: RMI Corporation Amended Registration Statement Shares Selling Securityholders Securities Act Purchase Agreement We have acted] [March 22, 2013 Seaspan Corporation Unit 2, 7th Floor Bupa Centre 141 Connaught Road West Hong Kong China Re: Seaspan Corporation Post-Effective Amendment No. 1 to 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 Amended Registration Statement,] [REEDER & SIMPSON PC ATTORNEYS AT LAW P.O. Box 601 Telephone: +692-625-3602 RRE Commercial Center Email: dreeder@ntamar.net Majuro, MH 96960 r.simpson@simpson.gr March 22, 2013 Seaspan Corporation Unit 2, 7th Floor, Bupa Centre 141 Connaught Road West Hong Kong, China Re: Seaspan Corporation Ladies and Gentlemen: RMI Corporation Amended Registration Statement Shares Selling Securityholders Securities Act Purchase Agreement We have acted] [[Letterhead of Farris, Vaughan, Wills & Murphy LLP] March 22, 2013 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—Post-Effective Amendment No. 1 to Registration Statement on Form F-3 Company Securities Act Amended Registration Statement We have acted as Canadian] [Consent of Independent Registered Public Accounting Firm The Board of Directors Seaspan Corporation We consent to the use of our reports dated March 18, 2013, with respect to the consolidated balance sheets of Seaspan Corporation as of December 31, 2012 and 2011, and the related consolidated statements of operations, comprehensive income (loss), shareholders’ equity and cash flows for each of]

SSW [Seaspan] POS AM:

[] [REEDER & SIMPSON PC ATTORNEYS AT LAW P.O. Box 601 Telephone: +692-625-3602 RRE Commercial Center Email: dreeder@ntamar.net Majuro, MH 96960 r.simpson@simpson.gr March 22, 2013 Seaspan Corporation Unit 2, 7th Floor, Bupa Centre 141 Connaught Road West Hong Kong, China Re: Seaspan Corporation Ladies and Gentlemen: RMI Corporation Amended Registration Statement Shares Selling Securityholders Securities Act Purchase Agreement We have acted] [March 22, 2013 Seaspan Corporation Unit 2, 7th Floor Bupa Centre 141 Connaught Road West Hong Kong China Re: Seaspan Corporation Post-Effective Amendment No. 1 to 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 Amended Registration Statement,] [REEDER & SIMPSON PC ATTORNEYS AT LAW P.O. Box 601 Telephone: +692-625-3602 RRE Commercial Center Email: dreeder@ntamar.net Majuro, MH 96960 r.simpson@simpson.gr March 22, 2013 Seaspan Corporation Unit 2, 7th Floor, Bupa Centre 141 Connaught Road West Hong Kong, China Re: Seaspan Corporation Ladies and Gentlemen: RMI Corporation Amended Registration Statement Shares Selling Securityholders Securities Act Purchase Agreement We have acted] [[Letterhead of Farris, Vaughan, Wills & Murphy LLP] March 22, 2013 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—Post-Effective Amendment No. 1 to Registration Statement on Form F-3 Company Securities Act Amended Registration Statement We have acted as Canadian] [Consent of Independent Registered Public Accounting Firm The Board of Directors Seaspan Corporation We consent to the use of our reports dated March 18, 2013, with respect to the consolidated balance sheets of Seaspan Corporation as of December 31, 2012 and 2011, and the related consolidated statements of operations, comprehensive income (loss), shareholders’ equity and cash flows for each of]

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