0000919574-12-005147.txt : 20121217 0000919574-12-005147.hdr.sgml : 20121217 20120824112417 ACCESSION NUMBER: 0000919574-12-005147 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120824 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FRONTLINE LTD / CENTRAL INDEX KEY: 0000913290 STANDARD INDUSTRIAL CLASSIFICATION: DEEP SEA FOREIGN TRANSPORTATION OF FREIGHT [4412] IRS NUMBER: 980135919 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: PO BOX HM 1593 MERCURY HOUSE STREET 2: 101 FRONT STREET CITY: HAMILTON HM GX BERMU STATE: D0 ZIP: 00000 BUSINESS PHONE: 8092957259 MAIL ADDRESS: STREET 1: PO BOX HM 1593 MERCURY HOUSE STREET 2: 101 FRONT STREET CITY: HAMILTON HM12 STATE: D0 ZIP: 00000 FORMER COMPANY: FORMER CONFORMED NAME: LONDON & OVERSEAS FREIGHTERS LTD DATE OF NAME CHANGE: 19931012 CORRESP 1 filename1.htm d1315443_corresp.htm
 

 
 
Seward & Kissel llp
ONE BATTERY PARK PLAZA
NEW YORK, NEW YORK  10004
  
     
 
TELEPHONE:  (212)  574-1200
FACSIMILE:  (212) 480-8421
WWW.SEWKIS.COM
901 K STREET, NW
WASHINGTON, D.C. 20001
TELEPHONE:  (202) 737-8833
FACSIMILE:  (202) 737-5184
 
 
 
 
                            August 24, 2012
 
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
  

 
 
Re:
Frontline Ltd.
 
Form 20-F for the Fiscal Year Ended December 31, 2011
 
Filed April 27, 2012
 
File No. 001-16601
 
Dear Mr. Humphrey:
 
We refer to your letter dated August 14, 2012, which provided the comments of the Staff of the Securities and Exchange Commission to the annual report on Form 20-F , filed on April 27. 2012, of Frontline Ltd. (the "Company") for the fiscal year ended December 31, 2010.  As discussed with Ms. Geddes of the Staff, the Company will respond to your letter by September 11, 2012.
 
Thank you for your kind consideration.  If you have any questions or comments concerning this letter, please feel free to contact the undersigned at (212) 574-1223 or Edward S. Horton. at (212) 574-1265.
 
 
Very truly yours,
 
SEWARD & KISSEL, LLP
 
By:  /s/ Gary J. Wolfe         
              Gary J. Wolfe, Esq.



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