| OSG | Overseas Shipholding Group Inc. |
_________________________________________________________________________________________________________________________________________
| | 666 Third Avenue New York, NY 10017 www.osg.com | Tel: 212 578 1839 Fax: 212 251 1170 E-mail: mitkin@osg.com | Myles R. Itkin Executive Vice President, Chief Financial Officer & Treasurer |
June 30, 2011
Mr. Patrick Kuhn
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
| | Re: | Overseas Shipholding Group, Inc. |
| | Form 10-K for the Fiscal Year Ended December 31, 2010 |
Dear Mr. Kuhn:
I refer to the letter dated June 27, 2011 addressed to Overseas Shipholding Group, Inc. (“OSG”) from Lyn Shenk, Branch Chief, and to our conversation of yesterday. As we discussed, we have agreed that OSG may reply to the letter of June 27, 2011 on or before July 26, 2011.
Sincerely yours,
/s/ Myles R. Itkin
Myles R. Itkin
Executive Vice President, Chief Financial Officer
and Treasurer
cc: Lyn Shenk
James I. Edelson, Senior Vice President, General Counsel and Secretary
Alan G. Himmelstein, Assistant General Counsel
