The Securities and Exchange Commission has not necessarily reviewed the information in this filing and has not determined if it is accurate and complete.The reader should not assume that the information is accurate and complete.

UNITED STATES SECURITIES AND EXCHANGE COMMISSIONWashington, D.C. 20549FORM DNotice of Exempt Offering of Securities

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1. Issuer's Identity

CIK (Filer ID Number)

Previous Names

None

Entity Type

POLAR CAPITAL L P

Corporation

Limited Partnership

Limited Liability Company

General Partnership

Business Trust

Other (Specify)

Name of Issuer

POLAR CAPITAL, L. P.

Jurisdiction of Incorporation/Organization

DELAWARE

Year of Incorporation/Organization

Over Five Years Ago

Within Last Five Years (Specify Year)

Yet to Be Formed

2. Principal Place of Business and Contact Information

Name of Issuer

POLAR CAPITAL, L. P.

Street Address 1

Street Address 2

C/O TUNDRA MANAGEMENT, LLC

105 RICHARDSVILLE ROAD

City

State/Province/Country

ZIP/PostalCode

Phone Number of Issuer

KENT LAKES

NEW YORK

3. Related Persons

Last Name

First Name

Middle Name

Tundra Management, LLC

N/A

Street Address 1

Street Address 2

105 Richardsville Road

City

State/Province/Country

ZIP/PostalCode

Kent Lakes

NEW YORK

Relationship:

Executive Officer

Director

Promoter

Clarification of Response (if Necessary):

The Issuer's General Partner

Last Name

First Name

Middle Name

Ginesin

Bradley

Street Address 1

Street Address 2

c/o Tundra Management, LLC

105 Richardsville Road

City

State/Province/Country

ZIP/PostalCode