Teekay Tankers Ltd.
4th Floor, Belvedere Building
69 Pitts Bay Road
Hamilton HM 08, Bermuda
(441)298-2530
October 23, 2017
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
Re: | Teekay Tankers Ltd. |
Registration Statement on FormF-4 |
Initially Filed July 14, 2017, as amended |
FileNo. 333-219297 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Teekay Tankers Ltd. (the “Company”) hereby requests that the effective date of the above-captioned Registration Statement be accelerated so that it becomes effective at 10:00 a.m., Eastern Time, on October 25, 2017, or as soon thereafter as practicable.
The Company acknowledges that:
(1) If the U.S. Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declares the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
(2) The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
(3) The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
[Signature page follows]
TEEKAY TANKERS LTD. | ||
By: | /s/ Vincent Lok | |
Vincent Lok Chief Financial Officer |