September 5, 2013
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3561
RE: International Shipholding Corporation
Form 10-K for the Year Ended December 31, 2012
Filed March 11, 2013
Form 10-Q for the Quarter Ended June 30, 2013
Filed August 6, 2013
Commission File No. 001-10852
Dear Ms. Cvrkel:
I would like to thank you for granting us the two-week extension to reply to the staff’s comment letter dated September 5, 2013. With the additional two weeks, we plan to file with the Commission our response by October 3, 2013. If something unforeseen takes place that prohibits us from meeting this deadline, we will contact your office immediately.
I look forward to working with you and again thank you for your cooperation.
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Sincerely yours, |
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INTERNATIONAL SHIPHOLDING CORPORATION |
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/s/ Kevin M. Wilson |
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Kevin M. Wilson |
Corporate Controller |
