EXHIBIT 15.1
Consent of Independent Registered Public Accounting Firm
The Board of Directors
Seaspan Corporation:
We consent to the incorporation by reference in the registration statement (No.333 – 142195) on Form F-3 of Seaspan Corporation of our reports (1) dated March 17, 2008 with respect to the consolidated balance sheets of Seaspan Corporation as of December 31, 2007 and 2006 and the related consolidated statements of operations, shareholders’ equity and cash flows for each of the years then ended and for the period from the date of incorporation on May 3, 2005 to December 31, 2005, and the effectiveness of internal control over financial reporting as of December 31, 2007, which reports appear in the December 31, 2007 annual report on Form 20-F of Seaspan Corporation and (2) dated February 22, 2006 with respect to the predecessor combined balance sheets of the predecessor to Seaspan Corporation as of August 11, 2005 and December 31, 2004 and the related predecessor combined statements of operations and owner’s equity (deficiency) and cash flows for the 223 day period ended August 11, 2005 and for the year ended December 31, 2004, which report appears in the December 31, 2007 annual report on Form 20-F of Seaspan Corporation.
/s/ KPMG LLP
Chartered Accountants
Vancouver, Canada
April 7, 2008