BY EDGAR
July 20, 2012
Mr. Rufus Decker
Accounting Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4631
100 F Street N.E.
Washington, D.C. 20549
| RE: | SeaCube Container Leasing Ltd. |
| | Form 10-K for the Year Ended December 31, 2011 |
| | Filed March 2, 2012 |
| | Form 10-Q for the Period Ended March 31, 2012 |
| | Filed May 8, 2012 |
| | Definitive Proxy Statement on Schedule 14A |
| | Filed April 12, 2012 |
| | File No. 1-34931 |
Dear Mr. Decker:
We acknowledge receipt of the Staff’s letter to SeaCube Container Leasing Ltd., dated July 10, 2012, regarding the above-referenced filings. Pursuant to your telephone conversation with Andrew Brady, counsel at Skadden, Arps, Slate, Meagher & Flom, LLP, on July 19, 2012, this letter is to confirm SeaCube’s request for an extension to respond to the Staff’s letter and the Staff’s grant of such an extension to August 7, 2012.
Please contact the undersigned at 201-949-2022 should you require further information or have any questions. Thank you for your consideration.
Very truly yours,
/s/ Stephen P. Bishop
Stephen P. Bishop
Chief Financial Officer
SeaCube Container Leasing Ltd.
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