-----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,
 GXyFClSMxK3qtemOD+7Yb/Lcc8JY0T3BBAn2kI9dl5OhItuIS59YBwx120/n3lGY
 SBZ7PA9waF0+RF2qedOa+A==

<SEC-DOCUMENT>0000000000-07-037956.txt : 20070912
<SEC-HEADER>0000000000-07-037956.hdr.sgml : 20070912
<ACCEPTANCE-DATETIME>20070803111637
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-07-037956
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070803

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>NO FURTHER COMM LTTR 8-3-07  FORM 10-K 12/31/06 Jaramillo / Yu
<TEXT>
<PDF>
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