Attached files
| file | filename |
|---|---|
| 10-Q - OSG America L.P. | v164697_10q.htm |
| EX-32 - OSG America L.P. | v164697_ex32.htm |
| EX-31.1 - OSG America L.P. | v164697_ex31-1.htm |
| EX-31.2 - OSG America L.P. | v164697_ex31-2.htm |
Exhibit
15
The Board
of Directors and Unitholders of OSG America L.P.
We are
aware of the incorporation by reference in the Registration Statement
(Form S-8 No. 333-147290) of OSG America L.P. of our report dated
November 6, 2009 relating to the unaudited consolidated interim financial
statements of OSG America L.P. that are included in its Form 10-Q for the
quarter ended September 30, 2009. Pursuant to Rule 436(c) of the
Securities Act of 1933, our report is not part of a registration statement
prepared or certified by accountants within the meaning of Section 7 or 11 of
the Securities Act of 1933.
ERNST
& YOUNG LLP
Certified
Public Accountants
Tampa,
Florida
November
6, 2009