CORRESP 1 filename1.txt 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 ------------------------------ Name: Paul J. Cornell Title: Chief Financial Officer