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<SEC-DOCUMENT>0001047469-07-002172.txt : 20070515
<SEC-HEADER>0001047469-07-002172.hdr.sgml : 20070515
<ACCEPTANCE-DATETIME>20070326171706
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001047469-07-002172
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070326

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Capital Product Partners L.P.
		CENTRAL INDEX KEY:			0001392326
		STANDARD INDUSTRIAL CLASSIFICATION:	DEEP SEA FOREIGN TRANSPORTATION OF FREIGHT [4412]
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		3 IASSONOS STREET
		CITY:			PIRAEUS
		STATE:			J3
		ZIP:			18537
		BUSINESS PHONE:		0030 210 458 4950

	MAIL ADDRESS:	
		STREET 1:		3 IASSONOS STREET
		CITY:			PIRAEUS
		STATE:			J3
		ZIP:			18537
</SEC-HEADER>
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March 26, 2007 </FONT></P>

<P><FONT SIZE=2>Securities
and Exchange Commission<BR>
100 F Street, N.E.,<BR>
Washington, DC 20549 </FONT></P>

<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2><B>Re:</B></FONT></DT><DD><FONT SIZE=2><B>Capital Product Partners L.P.<BR>
Redline of Registration Statement on Form F-1 (File No. 333-141422)</B></FONT></DD></DL>


<P><FONT SIZE=2>Dear
Ms. Yuna Peng: </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to our earlier conversation, registrant Capital Product Partners L.P. hereby respectfully submits a marked copy of it's Amendment No. 1 to the Registration Statement on Form F-1
as filed today with the Securities and Exchange Commission ("the Commission") against the registration statement filed publicly with the Commission on March 19, 2007. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;If
you have any questions, please contact me at +44-20-7453-1073, fax +44-20-7860-1150 (email: swittmann@cravath.com). </FONT></P>

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<P><FONT SIZE=2>Very
truly yours, </FONT></P>

<P><FONT SIZE=2>/s/
Sandra C. Wittmann </FONT></P>

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<P><FONT SIZE=2>Ms.
Yuna Peng<BR>
&nbsp;&nbsp;&nbsp;&nbsp;Office of Structured Finance Transportation and Leisure<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Securities and Exchange Commission<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;100 F Street N.E.<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Washington D.C. 20549 </FONT></P>

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