SSW [Seaspan] F-3ASR: (Original Filing)
[] [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]