# EDGAR Filing Document

**Accession Number:** 0001369241
**File Stem:** 0001104659-23-033744
**Filing Date:** 2023-3
**Character Count:** 2490
**Document Hash:** a9ff31007a75918f111a29f4992fd85c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-033744.hdr.sgml**: 20230418

**ACCESSION NUMBER**: 0001104659-23-033744

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230317

**FILER**: 

**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:** CORRESP

**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

**Danaos Corporation**

c/o Danaos Shipping Company Limited, Athens Branch

14 Akti Kondyli

185 45 Piraeus, Greece

March 17, 2023

***VIA EDGAR***

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F Street, N.E.

Washington, D.C. 20549

Attn: Cheryl Brown

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| | |
|:---|:---|
| Re: | **Danaos Corporation** |
|  | **Acceleration Request for Registration Statement on Form F-3** |
|  | **File No. 333-270457** |

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Dear Ms. Brown,

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "***Act***"), Danaos Corporation (the "***Company***") hereby requests that the effective date of the above-referenced Registration Statement (the "***Registration Statement***") be accelerated to March 21, 2023, at 4:30 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.

Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Finn Murphy at (212) 459-7257.

If you have any questions regarding this request, please contact Finn Murphy at (212) 459-7257.

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| | | | |
|:---|:---|:---|:---|
|  |  | By: | Very truly yours,<br>DANAOS CORPORATION<br>/s/ Evangelos Chatzis |
| | |  | Name: Evangelos Chatzis |
| | |  | Title: Chief Financial Officer |
| cc: | Finn Murphy, Goodwin Procter LLP |  |  |

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