<SEC-DOCUMENT>0000891836-14-000115.txt : 20141020
<SEC-HEADER>0000891836-14-000115.hdr.sgml : 20141020
<ACCEPTANCE-DATETIME>20140911172713
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000891836-14-000115
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140911

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>
<DOCUMENT>
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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="right"><font style="FONT-SIZE: 12pt; FONT-FAMILY: times new roman; DISPLAY: inline">September 11, 2014</font></div>
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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="left"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">Cecilia Blye,</font></div>

<div style="MARGIN-LEFT: 27pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="left"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">Division of Corporation Finance,</font></div>

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<div style="MARGIN-LEFT: 90pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="left"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">100 F Street, N.E.,</font></div>

<div style="MARGIN-LEFT: 108pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="left"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">Washington, D.C. 20549.</font></div>

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<div align="left"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">Form 20-F for the fiscal year ended December 31, 2013</font></div>
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<div align="left"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">Filed February 18, 2014</font></div>
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<div align="left"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">File No. 001-33373</font></div>
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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="left"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">Dear Ms. Blye:</font></div>

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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="left"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; DISPLAY: inline"><font id="TAB1" style="MARGIN-LEFT: 72pt"></font>On behalf of Capital Product Partners L.P. (the &#8220;Company&#8221;), this letter responds to the comment of the staff of the Securities and Exchange Commission (the &#8220;Staff&#8221;) set forth in its letter of September 4, 2014.</font></div>

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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="left"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; DISPLAY: inline"><font id="TAB1" style="MARGIN-LEFT: 72pt"></font>The response set forth in this letter is the response of the Company.&#160;&#160;The Staff&#8217;s comment is set forth in boldface type.&#160;&#160;The Company&#8217;s response follows the Staff&#8217;s comment.</font></div>

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<div style="MARGIN-LEFT: 36pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="left"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; FONT-WEIGHT: bold; DISPLAY: inline"><font style="TEXT-DECORATION: underline; DISPLAY: inline">Risk Factors, page 10</font></font></div>

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<div style="MARGIN-LEFT: 36pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="left"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; FONT-WEIGHT: bold; DISPLAY: inline"><font style="TEXT-DECORATION: underline; DISPLAY: inline">Our vessels may call on ports located in countries that are subject to restrictions and sanctions&#8230;, page 34</font></font></div>

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<div align="left"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; FONT-WEIGHT: bold; DISPLAY: inline">You state that in 2013 none of your vessels made port calls in Cuba or Syria, but you make no statement about port calls in Sudan.&#160;&#160;Please tell us whether any of your vessels made port calls in Sudan.</font></div>
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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="left"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">Company Response:&#160;&#160;We confirm to the Staff that none of the Company&#8217;s vessels made any port calls in Sudan in 2013.</font></div>

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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="center"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; DISPLAY: inline">* * * * *</font></div>

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<div style="MARGIN-LEFT: 0pt; DISPLAY: block; MARGIN-RIGHT: 0pt; TEXT-INDENT: 0pt" align="left"><font style="FONT-SIZE: 12pt; FONT-FAMILY: Times New Roman; DISPLAY: inline"><font id="TAB1" style="MARGIN-LEFT: 72pt"></font>If you have any questions relating to the foregoing, please feel free to call me at (212) 558-3445.&#160;&#160;I may also be reached by facsimile at (212) 558-3588 and by e-mail at claytonwj@sullcrom.com.&#160;&#160;In my absence, please call Vijay S. Iyer at (212) 558-1671.&#160;&#160;He may also be reached by facsimile at (212) 291-9851 and by e-mail at iyerv@sullcrom.com.</font></div>

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