0001567619-16-003316.txt : 20170106 0001567619-16-003316.hdr.sgml : 20170106 20161206083829 ACCESSION NUMBER: 0001567619-16-003316 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20161206 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Seanergy Maritime Holdings Corp. CENTRAL INDEX KEY: 0001448397 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: 16 G. LAMBRAKI STR. STREET 2: PREMIERA MALL 2ND FLOOR CITY: GLYFADA STATE: J3 ZIP: 16674 BUSINESS PHONE: 30 210 8913507 MAIL ADDRESS: STREET 1: 16 G. LAMBRAKI STR. STREET 2: PREMIERA MALL 2ND FLOOR CITY: GLYFADA STATE: J3 ZIP: 16674 FORMER COMPANY: FORMER CONFORMED NAME: seanergy maritime holdings corp. DATE OF NAME CHANGE: 20081021 CORRESP 1 filename1.htm

December 6, 2016

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: J. Nolan McWilliams, Attorney-Advisor

Re:

Seanergy Maritime Holdings Corp.
Registration Statement on Form F-1
Filed October 28, 2016
File No. 333-214322

Dear Mr. McWilliams:

Reference is made to the registration statement on Form F-1 (the “Registration Statement”) of Seanergy Maritime Holdings Corp. (the “Company”) that was filed with the U.S. Securities and Exchange Commission (the “Commission”) on October 28, 2016. By letter dated November 22, 2016 (the “First Comment Letter”), the staff of the Commission (the “Staff”) provided the Company with its comments to the Registration Statement. On behalf of the Company, we submitted the Company’s responses to the First Comment Letter on November 29, 2016, and Amendment No. 1 to the Registration Statement, which responded to the Staff’s comments contained in the First Comment Letter, was also filed with the Commission via EDGAR on November 29, 2016. Amendment No. 2 to the Registration Statement was filed on December 5, 2016 with the Commission via EDGAR.

Amendment No. 3 to the Registration Statement is being filed today with the Commission via EDGAR to update the description of the Class A Warrants and to update the form of Class A Warrant Agreement.

If you have any questions or comments concerning the enclosed, please feel free to contact the undersigned at (212) 574-1223 (wolfe@sewkis.com) or Quentin Wiest at (212) 574-1639 (wiest@sewkis.com).

	Very Truly Yours,

	SEWARD & KISSEL LLP

	By:	/s/ Gary J. Wolfe
	Name:	Gary J. Wolfe, Esq.

GRAPHIC 2 image_001.jpg GRAPHIC begin 644 image_001.jpg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