Maxim Group LLC
405 Lexington Avenue
New York, New York 10174
July 14, 2011
VIA EDGAR AND FACSIMILE
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NW
Washington, DC 20549
Attn: | H. Christopher Owings |
Re: | Nautilus Marine Acquisition Corp. |
Registration Statement on Form F-1, as amended
SEC File No. 333-174634
Ladies and Gentlemen:
In connection with the above-captioned registration statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), the undersigned, as representatives of the underwriters, hereby join in the request of the Company that the effective date of such registration statement be accelerated to 4:00 p.m. on Thursday, July 14, 2011, or as soon thereafter as practicable.
In accordance with Rule 460 under the Act and in connection with the foregoing, please note that the undersigned have effected from June 17, 2011 through the date hereof approximately the following distribution of:
Preliminary Prospectus dated June 17, 2011
577 copies to prospective institutional investors, dealers and others
The undersigned confirm that they have complied with and will continue to comply with, and they have been informed or will be informed by participating dealers that they have complied with or will comply with, Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue.
Very truly yours, MAXIM GROUP LLC, as representative of the underwriters By: /s/ Clifford A. Teller Name: Clifford A. Teller Title: Executive Managing Director | |