QUINTANA MARITIME LIMITED
July 14, 2005
Mr. Daniel H. Morris
Attorney Advisor
Division of Corporation Finance
United States Securities and
Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0405
Re: Quintana Maritime Limited
Tandy Letter - Acceleration Request
Registration Statement on Form S-1 (File No. 333-124576)
Dear Mr. Morris:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities
Act of 1933, as amended, we hereby request acceleration of the effectiveness of
the above-referenced Registration Statement on Form S-1 originally filed by
Quintana Maritime Limited on May 3, 2005, as amended, to become effective at
3:00 p.m. Eastern Standard Time, Thursday, July 14, 2005 or as soon as
reasonably practicable thereafter. In connection with this acceleration request,
the Registrant hereby acknowledges that:
o should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the
Commission from taking any action with respect to the filing;
o the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing;
o effective, does not relieve the Registrant from its full responsibility
for the adequacy and accuracy of the disclosure in the filing; and
o the Registrant may not assert this action as a defense in any
proceeding initiated by the Commission or any person under the federal
securities laws of the United States.
Very truly yours,
QUINTANA MARITIME LIMITED
By: /s/ Paul J. Cornell
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Name: Paul J. Cornell
Title: Chief Financial Officer