0000950123-11-075694.txt : 20111025 0000950123-11-075694.hdr.sgml : 20111025 20110810165104 ACCESSION NUMBER: 0000950123-11-075694 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110810 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Navios Maritime Acquisition CORP CENTRAL INDEX KEY: 0001437260 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: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: 011-30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Navios Acquisition Finance (US) Inc. CENTRAL INDEX KEY: 0001508273 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: (011)30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Shinyo Dream Ltd CENTRAL INDEX KEY: 0001508274 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: (011)30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Shinyo Kannika Ltd CENTRAL INDEX KEY: 0001508275 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: (011)30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Shinyo Loyalty Ltd CENTRAL INDEX KEY: 0001508276 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: (011)30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Shinyo Navigator Ltd CENTRAL INDEX KEY: 0001508277 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: (011)30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Shinyo Ocean Ltd CENTRAL INDEX KEY: 0001508278 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: (011)30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Shinyo Saowalak Ltd CENTRAL INDEX KEY: 0001508279 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: (011)30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Thera Shipping Corp CENTRAL INDEX KEY: 0001508281 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: (011)30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Tinos Shipping Corp CENTRAL INDEX KEY: 0001508282 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: (011)30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Aegean Sea Maritime Holdings, Inc. CENTRAL INDEX KEY: 0001508283 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: (011)30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Amorgos Shipping Corp CENTRAL INDEX KEY: 0001508288 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: (011)30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ios Shipping Corp CENTRAL INDEX KEY: 0001508289 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: (011)30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Kos Shipping Corp CENTRAL INDEX KEY: 0001508290 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: (011)30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Mytilene Shipping Corp CENTRAL INDEX KEY: 0001508291 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: (011)30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Andros Shipping Corp CENTRAL INDEX KEY: 0001508528 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: (011)30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Antiparos Shipping Corp CENTRAL INDEX KEY: 0001508529 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: (011)30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Crete Shipping Corp CENTRAL INDEX KEY: 0001508530 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: (011)30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ikaria Shipping Corp CENTRAL INDEX KEY: 0001508531 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: (011)30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Rhodes Shipping Corp CENTRAL INDEX KEY: 0001508532 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: (011)30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sifnos Shipping Corp CENTRAL INDEX KEY: 0001508533 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: (011)30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Skiathos Shipping Corp CENTRAL INDEX KEY: 0001508534 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: (011)30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Skopelos Shipping Corp CENTRAL INDEX KEY: 0001508535 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: (011)30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Syros Shipping Corp CENTRAL INDEX KEY: 0001508536 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: (011)30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Shinyo Kieran Ltd CENTRAL INDEX KEY: 0001508537 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: (011)30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Folegandros Shipping Corp CENTRAL INDEX KEY: 0001508538 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: (011)30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Serifos Shipping Corp CENTRAL INDEX KEY: 0001508539 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: (011)30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Kithira Shipping Corp CENTRAL INDEX KEY: 0001526168 IRS NUMBER: 331221481 STATE OF INCORPORATION: 1T FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: 011-30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Antikithira Shipping Corp CENTRAL INDEX KEY: 0001526173 IRS NUMBER: 331221481 STATE OF INCORPORATION: 1T FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: 011-30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Amindra Navigation Co. CENTRAL INDEX KEY: 0001526174 IRS NUMBER: 331221481 STATE OF INCORPORATION: 1T FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 BUSINESS PHONE: 011-30-210-459500 MAIL ADDRESS: STREET 1: 85 AKTI MIAOULI STREET CITY: PIRAEUS STATE: J3 ZIP: 185 38 CORRESP 1 filename1.htm corresp
Direct Line: 212.859.8272
Fax: 212.859.4000
stuart.gelfond@friedfrank.com
August 10, 2011                       
Mr. Justin Dobbie
Legal Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
     Re:   Navios Maritime Acquisition Corporation
Registration Statement on Form F-4
Filed July 28, 2011
File No. 333-175864
(the “Registration Statement”)
Dear Mr. Dobbie:
           This letter sets forth the response of Navios Maritime Acquisition Corporation (the “Company”) and Navios Acquisition Finance (US) Inc. to the comment letter, dated August 9, 2011 of the staff of the Division of Corporation Finance (the “Staff”). This letter is being filed in connection with Amendment No. 1 to the Registration Statement (the “Amended Form F-4”). In order to ease your review, the Company has repeated the comments in their entirety.
Exhibit 5.4
  1.   Please file a revised opinion. We note that the opinion is dated July 28, 2010.
 
      Response:
         The manually signed opinion of Nelson & Company was dated and signed on July 28, 2011. The Company is filing a revised opinion of Nelson & Company dated July 28, 2011 as Exhibit 5.4 to the Amended Form F-4.

 

 

          Should you have any questions or comments with respect to this filing, please do not hesitate to contact Vasiliki B. Tsaganos at (202) 639-7078 or the undersigned at (212)-859-8272.
         
  Sincerely,
 		  
  /s/ Stuart Gelfond    
     
     
 
cc:     Angeliki Frangou
Navios Maritime Acquisition Corporation