SEWARD & KISSEL LLP ONE BATTERY PARK PLAZA NEW YORK, NEW YORK  10004
	1200 G STREET, N.W. WASHINGTON, D.C. 20006 TELEPHONE:  (202) 737-8833 FACSIMILE:  (202) 737-5184
TELEPHONE:  (212)  574-1200 FACSIMILE:  (212) 480-8421 WWW.SEWKIS.COM

January 14, 2011

Securities and Exchange Commission

100 F Street, N.E.

Washington DC 20549-3561

Attention:  Mr. Juan Migone

Re: Torm A/S Form 20-F for the fiscal year ended December 31, 2009 Filed June 29, 2010 File Number:  000-49650

Dear Mr. Migone:

We refer to the Staff's letter dated January 6, 2011, containing comments on the Form 20-F for the fiscal year ended December 31, 2009, filed by TORM A/S.  On behalf of TORM, we respectfully ask for an extension to January 31, 2011, for TORM to file its response to the comments.  Thank you for your kind consideration.

Please feel free to contact the undersigned at 212-574-1223 or Arthur Kozyra of this office at 212-574-1363 with any questions or comments.

		Very truly yours,
		SEWARD & KISSEL LLP
		By:	/s/ Gary J. Wolfe
			Gary J. Wolfe
cc:	Roland M. Andersen – Chief Financial Officer
	TORM A/S

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