Morgan, Lewis & BockiusLLP 101 Park Avenue New York, NY 10178-0060 Tel. +1.212.309.6000 Fax: +1.212.309.6001 www.morganlewis.com | ||
Finnbarr D. Murphy Partner +1.212.309.6704 fmurphy@morganlewis.com |
November 26,2014
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
Attn: Lyn Shenk,
Branch Chief
Re: | Tsakos Energy Navigation Limited |
Form 20-F: For the Fiscal Year Ended December 31, 2013
Filed on April 11, 2014
File No. 001-31236
Dear Mr. Shenk,
Reference is made to the comment letter (the “Comment Letter”) dated November 17, 2014 from the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) with respect to the annual report on Form 20-F of Tsakos Energy Navigation Limited (the “Company”) for the year ended December 31, 2014, filed with the Commission on April 11, 2014.
In order to consider and fully respond to the comments raised by the Staff in the Comment Letter, the Company believes that it may require additional time beyond the ten business days referred to therein. Accordingly, the Company respectfully advises the Staff that it will respond to the Comment Letter as soon as practicable and, in any event, currently expects to provide a response no later than December 12, 2014.
We are grateful for the Staff’s assistance in this matter. Please do not hesitate to contact me with any further comments or questions.
Sincerely,
/s/ Finn Murphy
Finn Murphy
cc: | Tsakos Energy Navigation Limited |
367 Syngrou Avenue
175 64 P. Faliro
Athens, Greece