Seward & Kissel llp
ONE BATTERY PARK PLAZA
NEW YORK, NEW YORK 10004
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TELEPHONE: (212) 574-1200
FACSIMILE: (212) 480-8421
WWW.SEWKIS.COM
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901 K STREET, NW
WASHINGTON, D.C. 20001
TELEPHONE: (202) 737-8833
FACSIMILE: (202) 737-5184
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VIA EDGAR
David R. Humphrey
Accounting Branch Chief
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street N.E.
Washington, DC 20549
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Re:
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Frontline Ltd.
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Form 20-F for the Fiscal Year Ended December 31, 2011
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Filed April 27, 2012
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File No. 001-16601
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Very truly yours,
SEWARD & KISSEL, LLP
By: /s/ Gary J. Wolfe
Gary J. Wolfe, Esq.
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