Seaspan Corporation
Room 503, 5/F, Lucky Commercial Center
103 Des Voeux Road West
Hong Kong
China
August 5, 2005
Mr. Mathew C. Bazley
Division of Corporation Finance
United States Securities and Exchange
Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0405
Seaspan Corporation
Acceleration Request for Registration Statement on Form F-1
File No. 333-126762
Dear Mr. Bazley:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, we hereby request acceleration of the effectiveness of the above-referenced Registration Statement on Form F-1 filed by Seaspan Corporation (the “Corporation”) on July 21, 2005, to become effective at 2:00 p.m. Eastern Time, Monday, August 8, 2005 or as soon as reasonably practicable thereafter.
The Corporation acknowledges that:
| • | should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| • | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Corporation from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | the Corporation may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Mr. Mathew C. Bazley
August 5, 2005
Page 2
If you have any questions or comments, please contact Mike Rosenwasser (212-237-0019), Charlie Carpenter (212-237-0219) or Emilia Simonelli (212-237-0029) of Vinson & Elkins L.L.P., the Corporation’s outside counsel. Thank you for your prompt attention to this matter.
Very truly yours,
SEASPAN CORPORATION
| By: | /s/ Gerry Wang | |
| Gerry Wang | ||
| Chief Executive Officer |