October 14, 2010
Securities and Exchange Commission
100 F Street, N.E.
Washington DC 20549-3561
Attention: Mr. Juan Migone
Re: | Torm A/S | |
Form 20-F for the fiscal year ended December 31, 2009 | ||
Filed June 29, 2010 | ||
File Number: 000-49650 |
Dear Mr. Migone:
We refer to the Staff’s letter dated October 6, 2010, containing comments on the Form 20-F for the fiscal year ended December 31, 2009, filed by TORM A/S. On behalf of TORM, we respectfully ask for an extension to October 29, 2010, for TORM to file its response to the comments.
Please feel free to contact the undersigned at 212-574-1223 or Arthur Kozyra of this office at 212-574-1363 with any questions or comments.
Very truly yours, | |||
SEWARD & KISSEL LLP | |||
By: | /s/ Gary J. Wolfe | ||
Gary J. Wolfe | |||
cc: | Roland M. Andersen – Chief Financial Officer | ||
TORM A/S |
SK 03810 0003 1138430