[] [April 19, 2017 Seaspan Corporation Unit 2, 2nd Floor Bupa Centre 141 Connaught Road West Hong Kong China Re: Seaspan Corporation Common Shares Offering Ladies and Gentlemen: In addition, we have assumed, with your permission, (i) that the statements and representations concerning the Company and ]

[EXPLANATORY NOTE No additional securities are being registered by this Post-Effective Amendment No. 3. All applicable filing fees were paid at the time of the filing of Post-Effective Amendment No. 1 to the Registration Statement.] [April 19, 2017 Seaspan Corporation Unit 2, 2nd Floor Bupa Centre 14]