-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 LsjkrDdJsM1Zc2UtCLMyJB2tyVb7GA/EIBvMLXoHsvaFvZxq3Yb6aONEu5WMxY4D
 LkaByDvt6eIOVLzrrxVWsg==

<SEC-DOCUMENT>0000000000-07-035790.txt : 20070905
<SEC-HEADER>0000000000-07-035790.hdr.sgml : 20070905
<ACCEPTANCE-DATETIME>20070724103129
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-035790
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070724

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FreeSeas Inc.
		CENTRAL INDEX KEY:			0001325159
		STANDARD INDUSTRIAL CLASSIFICATION:	DEEP SEA FOREIGN TRANSPORTATION OF FREIGHT [4412]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			1T
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		93 AKTI MIAOULI
		CITY:			PIRAEUS
		STATE:			J3
		ZIP:			18233
		BUSINESS PHONE:		30-210-4528770

	MAIL ADDRESS:	
		STREET 1:		93 AKTI MIAOULI
		CITY:			PIRAEUS
		STATE:			J3
		ZIP:			18233
PUBLIC REFERENCE ACCESSION NUMBER:		0000950144-07-004997
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>ffrevltrfreeseasnfc.pdf
<DESCRIPTION>12/31/06 20-F FULL FINANCIAL REVIEW NO FURTHER COMMENTS LETTER
<TEXT>
<PDF>
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