May 16, 2019

Caitlin Woodward
Associate General Counsel
Seaspan Corporation
2600 - 200 Granville Street
Vancouver, BC V6C 1S4

       Re: Seaspan Corporation
           Form F-4
           Filed May 13, 2019
           File No. 333-231401

Dear Ms. Woodward:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Theresa Brillant at 202-551-3307 with any questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Transportation and Leisure
cc:    Jessica Chen