HORIZON LINES, LLC
4064 Colony Road, Suite 200
Charlotte, North Carolina 28211
September 27, 2012
VIA EDGAR AND E-MAIL
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mr. Justin Dobbie
Re: | Horizon Lines, LLC |
Amendment No. 1 to Registration Statement on Form S-4
Filed September 17, 2012
File No. 333-183561
Dear Mr. Dobbie:
Please find attached marked page pulls from the proposed Amendment No.2 to Horizon Lines, LLC’s Registration Statement on Form S-4 for your review.