[June 22, 2011 Ms. Lyn Shenk, Branch Chief Division of Corporate Finance 100 F Street N.E. Re: Seaspan Corporation Form 20-F for Fiscal Year Ended December 31, 2010 Filed March 30, 2011 File No. 001-32591 Dear Ms. Shenk: We have reviewed your letter to us of June 8, 2011 setting forth staff comments on the Seaspan Corporation (“Seaspan” or the]