# EDGAR Filing Document

**Accession Number:** 0001369241
**File Stem:** 0000000000-23-002662
**Filing Date:** 2023-3
**Character Count:** 3498
**Document Hash:** 0e26a7525429847cbe52e8a2e963e187
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002662.hdr.sgml**: 20230418

**ACCESSION NUMBER**: 0000000000-23-002662

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230316

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Danaos Corp
- **CENTRAL INDEX KEY:** 0001369241
- **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:** 14 AKTI KONDYLI
- **STREET 2:** 185 45 PIRAEUS
- **CITY:** ATHENS
- **STATE:** J3
- **ZIP:** 00000
- **BUSINESS PHONE:** 011302104496480

**MAIL ADDRESS:**
- **STREET 1:** 14 AKTI KONDYLI
- **STREET 2:** 185 45 PIRAEUS
- **CITY:** ATHENS
- **STATE:** J3
- **ZIP:** 00000
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-23-031175

## Text-Extract

```

United States securities and exchange commission logo

                 March 16, 2023

       John Coustas
       Chief Executive Officer
       Danaos Corporation
       c/o Danaos Shipping Company Limited
       Athens Branch
       14 Akti Kondyli
       185 45 Piraeus, Greece

                                                        Re: Danaos Corporation
                                                            Registration
Statement on Form S-3
                                                            Filed March 10,
2023
                                                            File No. 333-270457

       Dear John Coustas:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

              Please contact Cheryl Brown, Staff Attorney, at (202) 551-3905 or
Mitchell Austin,
       Acting Legal Branch Chief, at (202) 551-3574 with any questions.

                 Sincerely,

                 Division of Corporation Finance

                 Office of Energy & Transportation
       cc:                                              Finn Murphy, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

March 16, 2023

John Coustas
Chief Executive Officer
Danaos Corporation
c/o Danaos Shipping Company Limited
Athens Branch
14 Akti Kondyli
185 45 Piraeus, Greece

**Re: Danaos Corporation**
**Registration Statement on Form S-3**
**Filed March 10, 2023**
**File No. 333-270457**

Dear John Coustas:

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. 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.

Please contact Cheryl Brown, Staff Attorney, at (202) 551-3905 or Mitchell Austin, Acting Legal Branch Chief, at (202) 551-3574 with any questions.

Sincerely,

Division of Corporation Finance
Office of Energy & Transportation

cc: Finn Murphy, Esq.