-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 OHeMi7y8P37D9Az5T3vMYIVbNbNkRjiuTfwJ82SxRibf8pMvZjvgQxjudgfzzzmK
 k85YO4o5+dNEF+/Z/1Fy7w==

<SEC-DOCUMENT>0000000000-07-028550.txt : 20070912
<SEC-HEADER>0000000000-07-028550.hdr.sgml : 20070912
<ACCEPTANCE-DATETIME>20070611133918
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-028550
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070611

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			OVERSEAS SHIPHOLDING GROUP INC
		CENTRAL INDEX KEY:			0000075208
		STANDARD INDUSTRIAL CLASSIFICATION:	DEEP SEA FOREIGN TRANSPORTATION OF FREIGHT [4412]
		IRS NUMBER:				132637623
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		666 THIRD AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
		BUSINESS PHONE:		2122511153

	MAIL ADDRESS:	
		STREET 1:		666 THIRD AVENUE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>c.pdf
<DESCRIPTION>COMM LTTR 6-11-07 JARAMILLO / YU 10-K 12/31/06
<TEXT>
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