TEXT-EXTRACT 2 filename2.txt July 30, 2019 Evangelos Chatzis Chief Financial Officer Danaos Corp c/o Danaos Shipping Co. Ltd, Athens Branch 14 Akti Kondyli 185 45 Piraeus Greece Re: Danaos Corp Form 20-F for Fiscal Year Ended December 31, 2018 Filed March 5, 2019 File No. 001-33060 Dear Mr. Chatzis: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Transportation and Leisure