Quarterlytics / Industrials / Marine Shipping / Pangaea Logistics Solutions, Ltd.

Pangaea Logistics Solutions, Ltd.

panl · NASDAQ Industrials
Claim this profile
Ticker panl
Exchange NASDAQ
Sector Industrials
Industry Marine Shipping
Employees 170
← All annual reports
FY2015 Annual Report · Pangaea Logistics Solutions, Ltd.
Sign in to download
Loading PDF…
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 10-K

(Mark One)

☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the fiscal year ended December 31, 2015

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
1934

☐
For the transition period from ______________to ______________

Commission File Number: 001-36139

PANGAEA LOGISTICS SOLUTIONS, LTD.
(Exact Name of Registrant as Specified in Its Charter)

BERMUDA

(State or Other Jurisdiction of Incorporation or
Organization)

c/o Phoenix Bulk Carriers (US) LLC

109 Long Wharf, Newport, RI

(Address of Principal Executive Offices)

98-1205464

(I.R.S. Employer Identification Number)

02840

(Zip Code)

Securities registered pursuant to Section 12(b) of the Act:

(401) 846-7790
(Registrant’s Telephone Number, Including Area Code)

Common Shares, $0.0001 par value

The NASDAQ Stock Market LLC

Title of each class

Name of each exchange on which registered

Securities registered pursuant to Section 12(g) of the Act: None.

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.     Yes ☐  No ☒

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Exchange Act.     Yes ☐  No ☒

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act of 1934 during the past
12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirement for the past 90
days.     Yes ☒  No ☐

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to
be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to
submit and post such files).                                                                                                                                                                            Yes ☒ No ☐

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Indicate by check mark if disclosure of delinquent filers in response to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the
best of the registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to
this Form 10-K.  ☒

Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company. See
definition of “accelerated filer” and “large accelerated filer” in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer ☐
Non-accelerated filer ☐
(Do not check if a smaller reporting company)

Accelerated filer ☐
Smaller reporting company x

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).     Yes ☐    No ☒

The aggregate market value of the registrant's Common Stock held by non-affiliates at June 30, 2015 was approximately $10,002,776 based on the Nasdaq
closing price for such shares on that date. The registrant has no non-voting common equity.

As of March 23, 2016, there were 36,503,837 shares of Common Shares, $.0001 par value per share, outstanding.

Documents Incorporated by Reference: See Item 15. 

2

 
 
 
 
 
 
 
 
 
 
PART I

PART II

PART III

PANGAEA LOGISTICS SOLUTIONS, LTD.
FORM 10-K
TABLE OF CONTENTS

BUSINESS

RISK FACTORS

UNRESOLVED STAFF COMMENTS

PROPERTIES

LEGAL PROCEEDINGS

MINE SAFETY DISCLOSURES

MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER
PURCHASES OF EQUITY SECURITIES

SELECTED FINANCIAL DATA

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF
OPERATIONS

ITEM 1.

ITEM 1A.

ITEM 1B.

ITEM 2.

ITEM 3.

ITEM 4.

ITEM 5.

ITEM 6.

ITEM 7.

ITEM 7A.

QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

ITEM 8.

ITEM 9.

ITEM 9A.

ITEM 9B.

ITEM 10.

ITEM 11.

ITEM 12.

ITEM 13.

ITEM 14.

ITEM 15.

FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL
DISCLOSURE

CONTROLS AND PROCEDURES

OTHER INFORMATION

DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

EXECUTIVE COMPENSATION

SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED
STOCKHOLDER MATTERS

CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE

PRINCIPAL ACCOUNTANT FEES AND SERVICES

EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

3

5

5

23

39

39

39

39

40

40

41

43

57

58

58

58

59

60

60

64

66

68

69

F-1

 
 
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 In this Annual Report on Form 10-K (this “Form 10-K”), references to “the Company,” “we,” “us” and “our” refer to Pangaea Logistics

Solutions Ltd and its subsidiaries.

SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS

Our disclosure and analysis in this prospectus pertaining to our operations, cash flows and financial position, including, in particular, the likelihood of our
success in developing and expanding our business, include forward-looking statements. Statements that are predictive in nature, that depend upon or refer to
future events or conditions, or that include words such as “expects,” “anticipates,” “intends,” “plans,” “believes,” “estimates,” “projects,” “forecasts,” “may,”
“should” and similar expressions are forward-looking statements.

All statements in this Form 10-K that are not statements of either historical or current facts are forward-looking statements. Forward-looking statements

include, but are not limited to, such matters as:

•

•

•

•

•

•

•

•

our future operating or financial results;

our ability to charter-in vessels and to enter into COAs, voyage charters, time charters and forward freight agreements and the performance
of our counterparties in such contracts

our financial condition and liquidity, including our ability to obtain financing in the future to fund capital expenditures, acquisitions and
other general corporate activities;

our expectations of the availability of vessels to purchase, the time it may take to construct new vessels, and vessels’ useful lives;

competition in the drybulk shipping industry;

our business strategy and expected capital spending or operating expenses, including drydocking and insurance costs;

global and regional economic and political conditions, including piracy; and

statements about shipping market trends, including charter rates and factors affecting supply and demand.

Many  of  these  statements  are  based  on  our  assumptions  about  factors  that  are  beyond  our  ability  to  control  or  predict  and  are  subject  to  risks  and
uncertainties that are described more fully under the “Risk Factors” section of this prospectus. Any of these factors or a combination of these factors could
materially affect our future results of operations and the ultimate accuracy of the forward-looking statements. Factors that might cause future results to differ
include, but are not limited to, the following:

•

•

•

•

•

changes in governmental rules and regulations or actions taken by regulatory authorities;

changes  in  economic  and  competitive  conditions  affecting  our  business,  including  market  fluctuations  in  charter  rates  and  charterers’
abilities to perform under existing time charters;

potential liability from future litigation and potential costs due to environmental damage and vessel collisions;

the length and number of off-hire periods; and

other factors discussed under the “Risk Factors” section of this Form 10-K.

You should not place undue reliance on forward-looking statements contained in this prospectus, because they are statements about events that are not
certain to occur as described or at all. All forward-looking statements in this Form 10-K are qualified in their entirety by the cautionary statements contained
in  this  prospectus.  These  forward-looking  statements  are  not  guarantees  of  our  future  performance,  and  actual  results  and  future  developments  may  vary
materially from those projected in the forward-looking statements.

Except  to  the  extent  required  by  applicable  law  or  regulation,  we  undertake  no  obligation  to  release  publicly  any  revisions  to  these  forward-looking

statements to reflect events or circumstances after the date of this prospectus or to reflect the occurrence of unanticipated event.

4

  
 
 
 
 
 
PART I.

ITEM 1. BUSINESS

Introduction

Pangaea Logistics Solutions Ltd. and its subsidiaries (collectively, “Pangaea” or the “Company”) is a provider of seaborne drybulk transportation services.
Pangaea utilizes its logistics expertise to service a broad base of industrial customers who require the transportation of a wide variety of drybulk cargoes,
including  grains,  coal,  iron  ore,  pig  iron,  hot  briquetted  iron,  bauxite,  alumina,  cement  clinker,  dolomite  and  limestone.  The  Company  addresses  the
transportation  needs  of  its  customers  by  undertaking  a  comprehensive  set  of  services  and  activities,  including  cargo  loading,  cargo  discharge,  vessel
chartering, voyage planning, and technical vessel management.

Completed Mergers

On  April  30,  2014  the  Company  (formerly  known  as  Quartet  Holdco  Ltd.),  entered  into  an  Agreement  and  Plan  of  Reorganization  (the  “Merger
Agreement”) with Quartet Merger Corp. (“Quartet”), Quartet Merger Sub Ltd. (“Merger Sub”), Bulk Partners (Bermuda), Ltd. (at the time, Pangaea Logistics
Solutions Ltd., now known as Bulk Partners (Bermuda), Ltd. “Bulk Partners”, or “Former Pangaea”), and the security holders of Bulk Partners (“Signing
Holders”), which contemplated (i) Quartet merging with and into the Company, with the Company surviving such merger as the publicly-traded entity and (ii)
Merger Sub merging with and into Bulk Partners with Bulk Partners surviving such merger as a wholly-owned subsidiary of the Company (collectively, the
“Mergers”).

On September 29, 2014, Quartet held a special meeting in lieu of its annual meeting of stockholders, at which time the Quartet stockholders considered
and adopted, among other matters, the Merger Agreement and the Mergers. On September 26, 2014, Bulk Partners’ Board of Directors, acting by unanimous
written consent, approved the Merger Agreement and the Mergers. On October 1, 2014, the parties consummated the Mergers.

In the merger, holders of 8,840,014 shares of Quartet common stock sold in its initial public offering (“public shares”) exercised their rights to convert
those shares to cash at a conversion price of approximately $10.20 per share, or an aggregate of approximately $90.1 million. As a result of the number of
public shares converted into cash, the Quartet initial stockholders forfeited 1,739,062 shares (the “Forfeited Shares”) of Quartet common stock immediately
prior  to  the  Closing.    Upon  the  Closing,  the  former  security  holders  of  Quartet  were  issued  an  aggregate  of  3,130,844  common  shares  of  the  Company,
including 1,026,813 common shares of the Registrant issued in exchange for Quartet’s then outstanding rights. 

In  accordance  with  the  terms  of  the  convertible  redeemable  preferred  stock  of  Former  Pangaea,  upon  the  Closing,  105,670  convertible  redeemable
preferred  shares  were  converted  into  115,352  common  shares  of  Former  Pangaea.    The  Signing  Holders  received  29,411,765  shares  of  the  Company  in
exchange for their Former Pangaea securities and an additional 1,739,062 Forfeited Shares, or 31,150,827 shares in aggregate. 

Further, in connection with the Mergers, Quartet entered into agreements with certain third-party advisors pursuant to which such parties agreed to accept
shares of the Company in lieu of cash for certain amounts owed to them, resulting in the issuance of an aggregate of 291,953 common shares.  Additionally,
420,000 unit purchase options of Quartet were converted into 123,356 common shares of the Company, for a total of 415,309 issued to third-party advisors. 

The Company is a holding company incorporated under the laws of Bermuda as an exempted company on April 29, 2014. Bulk Partners, which following
the Mergers is wholly owned by the Company, is a holding company that was incorporated under the laws of Bermuda as an exempted company on June 17,
2008  by  three  individuals  who  are  collectively  referred  to  as  the  “Founders.”  The  Company  and  its  subsidiaries  provide  seaborne  drybulk  transportation
services.

At December  31,  2015,  there  are  36,503,837  common  shares  of  the  Company  issued  and  outstanding  where  the  Signing  Holders  own  approximately
85.4% of the common shares, the Quartet stockholders own approximately 3.7% of the common shares, and the Advisors to the Mergers own approximately
1.1% of the common shares.

5

 
 
 
 
 
 
 
 
 
Business

The Company utilizes its logistics expertise to service a broad base of industrial customers who require the transportation of a wide variety of drybulk
cargoes, including grains, pig iron, hot briquetted iron, bauxite, alumina, cement clinker, dolomite and limestone. The Company derives substantially all of its
revenue from contracts of affreightment, also known as COAs, voyage charters, and time charters. In particular, the Company has historically focused on
backhaul routes. Backhaul routes or ballast legs, position vessels for discharge in loading areas. Backhaul routes allow us to reduce ballast days and instead,
earn revenues at times and on routes that are typically traveled without paying cargo.

Contracts of affreightment (“COAs”), are contracts to transport multiple shipments of cargo during the term of the contract between specified load and
discharge ports, at a fixed or variable price per metric ton of cargo. Voyage charters are revenue streams under which a vessel carries a shipment of cargo for a
customer  on  a  specified  route  for  a  fixed  price  per  metric  ton  of  cargo.Time  charters  are  agreements  during  which  the  vessel  is  dedicated  solely  to  the
charterer for the term of the agreement. A majority of the Company’s revenue is from COAs and voyage charters, as our focus is on transporting cargo for our
customers. The Company’s COAs typically extend for a period of one to five years, although some extend for longer periods. A time charter may vary from a
single trip to longer-term charters, whenever we determine such use to be in our commercial interest. The length of a voyage depends on the number of load
and discharge ports, the time spent in such ports and the distance between the ports. The Company attempts, through selecting COAs and voyage contracts on
what would normally be backhaul or ballast legs, to enhance vessel utilization and its profitability because these contracts and charters position vessels at or
near loading areas where spot cargoes are typically obtained. This reduces ballast time and expense as a percentage of the vessel’s total revenue and increases
expected earnings for the vessel.

The Company uses a mix of owned and chartered-in motor vessels ("m/v") to transport more than 18.3 million deadweight tons (“dwt”) of cargo to more
than 100 ports around the world, averaging over 40 vessels in service during 2015. The majority of our fleet is chartered-in on short-term charters of less than
9  months.  The  Company  believes  that  these  shorter-term  charters  afford  us  more  flexibility  to  match  our  variable  costs  to  our  customers’  service
requirements,  allowing  us  to  respond  to  changes  in  market  demand  and  limiting  our  exposure  to  changes  in  prevailing  charter  rates.  In  addition  to  the
Company’s chartered-in fleet, we currently have interests in 14 dry bulk carriers and have orders for the construction of two additional vessels. These vessels
are and will be used to serve the Company’s customers’ cargo transportation needs. The Company believes that a combination of owned and chartered-in
vessels helps it to more efficiently match its customer demand than it could with an entirely owned fleet or an entirely chartered-in fleet.

The Company’s Ice-Class 1A vessels are technically managed by a third-party manager with extensive expertise managing these vessel types and with ice
pilotage. The technical management of the remainder of the Company’s owned fleet is performed in-house. The technical management for the Company’s
chartered-in vessels is performed by each respective ship owner.

Active risk management is an important part of our business model. The Company believes its active risk management allows it to reduce the sensitivity
of its revenues to market fluctuations and helps it to secure its long-term profitability. We manage our market risk primarily through chartering in vessels for
periods  of  less  than  9  months  on  average.  We  further  manage  our  market  exposure  through  a  portfolio  approach  based  upon  owned  vessels,  chartered-in
vessels, COAs, voyage charters, and time charters. The Company tries to identify routes and ports for efficient bunkering to minimize its fuel expense. The
Company  also  seeks  to  hedge  a  portion  of  its  exposure  to  changes  in  the  price  of  marine  fuels,  or  bunkers  and  to  fluctuating  future  freight  rates  through
forward freight agreements. We have also entered into interest rate swap agreements to fix a portion of our interest rate exposure.

Business Strategy

The Company’s principal business objectives are to profitably grow its business and increase shareholder value. The Company expects to achieve these

objectives through the following strategies:

•

•

Focus  on  increasing  strategic  COAs.    The  Company  intends  to  increase  its  COA  business,  in  particular,  COAs  for  cargo  discharge  in  traditional
loading  areas,  by  leveraging  its  relationships  with  existing  customers  and  attracting  new  customers.  The  Company  believes  that  its  dedication  to
solving its customer’s transportation problems, reputation and experience in carrying a wide range of cargoes and transiting less common routes and
ports increases its likelihood of securing strategic COAs.

Expand capacity and flexibility by increasing its owned fleet.  The Company is continually looking to acquire additional high-quality vessels suited
for its business strategy, the needs of its customers and growth opportunities the Company identifies. The Company plans to increase its controlled
fleet (the vessels that the Company owns or have an ownership interest in) from 14 to 16 by the beginning of 2017. The current fleet includes four Ice-
Class 1A Panamax newbuildings

6

 
 
 
 
 
 
 
delivered between September 2014 and January 2016. The Company has shipbuilding contracts for the construction of two Ice-Class 1C Ultramax
newbuildings scheduled for delivery in January 2017. The Company believes that its experience as a reliable and serious counterparty in the purchase
and sale market for second-hand vessels positions it as a candidate for acquisition of high quality vessels.

•

•

Expand operations in Southeast Asia and the Middle East.  The Company intends to expand its operations and presence in Southeast Asia and the
Middle East to better access customers in these high growth regions. The Company believes that expanding its network of offices will allow it to meet
more  regularly  with  existing  and  potential  customers  and  increase  its  shipping  days  as  a  result.  The  Company  facilitates  this  through  its  office  in
Singapore.

Increase  backhaul  focus  and  fleet  efficiency.   The  Company  continues  to  focus  on  backhaul  cargoes,  including  backhaul  cargoes  associated  with
COAs, to reduce ballast days and increase expected earnings for well-positioned vessels. In addition, the Company intends to continue to charter in
vessels  for  periods  of  less  than  nine  months,  on  average,  to  permit  it  to  match  its  variable  costs  to  demand.  The  Company  believes  that  increased
vessel utilization and positioning efficiency will enhance its profitability.

• Maintain moderate balance sheet leverage.  In the future, the Company expects to incur additional indebtedness to expand its fleet and operations.
The Company expects to repay existing and future debt from time to time with cash flow from operations or from the net proceeds of asset sales or
future  security  issuances.  The  Company  intends  to  limit  the  amount  of  indebtedness  relative  to  its  assets  and  cash  flow  and  will  seek  to  maintain
indebtedness at levels lower than many publicly traded drybulk ship owning companies to reduce risks associated with high leverage.

Competitive Strengths

The Company believes that it possesses a number of competitive strengths in its industry, including:

•

•

•

Expertise  in  niche  markets  and  routes.    The  Company  has  developed  expertise  and  a  major  presence  in  selected  niche  markets  and  less
commoditized routes, especially the Baltic Sea in winter, the Northern Sea Route between Europe and Asia in summer, and the trade route between
Jamaica  and  the  United  States,  as  well  as  selected  ports,  particularly  in  Newfoundland  and  Baffin  Island.  The  Company  believes  that  there  is  less
competition to carry “minor,” as compared to traditional “major,” bulk cargoes, and, similarly, there is less competition on less commoditized routes.
The Company believes that its experience in carrying a wide range of cargoes and transiting less common routes and ports increases its likelihood of
securing  higher  rates  and  margins  than  those  available  for  more  commoditized  cargoes  and  routes.  The  Company  believes  it  operates  assets  well
suited to certain of these routes, including its Japanese built ice-1A classed Panamax vessels and Korean built ice-1A classed Handymax vessels. The
majority of its fleet is chartered in and the Company selects these vessels to match the cargo and port characteristics of their nominated voyages. The
Company has experience operating in all regularly operating dry bulk loading and discharge ports globally.

Enhanced vessel utilization and profitability through strategic backhaul and triangulation methods.  The Company enhances vessel utilization and
profitability through selecting COAs and other contracts to carry cargo on what would normally be backhaul or ballast legs. In contrast to the typical
practice of incurring charter hire and bunker costs to position an empty vessel in a port or area where cargo is normally loaded, the Company instead
actively works with its customers to secure cargoes for discharge in loading areas. The Company’s practice allows it to position vessels for loading at
lower  costs  than  it  would  bear  if  it  positioned  such  vessels  by  traveling  unladen  or  if  the  Company  chartered  in  vessels  in  a  loading  area.  The
Company  believes  that  this  focus  on  backhaul  cargoes  permits  them  to  benefit  from  ballast  bonuses  that  are  paid  to  position  vessels  for  fronthaul
cargoes or, alternatively, to collect a premium for delivering ships that are in position for fronthaul cargoes.

Strong  relationships  with  major  industrial  customers.    The  Company  has  developed  strong  commercial  relationships  with  a  number  of  major
industrial customers. These customer relationships are based upon the Company’s industry reputation and specific history of service to the customer.
The Company believes that these relationships help it generate recurring business with such customers which, in some cases, are formalized through
contracts  for  repeat  business.  The  Company  also  believes  that  these  relationships  can  help  create  new  opportunities.  Although  many  of  these
relationships  have  extended  over  a  period  of  years,  there  is  no  assurance  that  such  relationships  or  business  will  continue  in  the  future.  Repeat
customers, measured as having shipping days in three or more years of the trailing four years, represented nearly 59% of its total shipping days for the
trailing four year period ended December 31, 2015 and 54% of its total shipping days for the trailing four year period ended December 31, 2014. In
addition,  the  Company  believes  that  its  familiarity  with  local  regulations  and  market  conditions  at  its  routinely  serviced  ports,  particularly  in
Newfoundland and Jamaica, provides it with a strong competitive advantage and allows it to attract new customers and secure recurring business.

7

 
 
•

•

•

Strong Alignment and Transparency.  The Company observes that many publicly traded shipping companies rely on service providers affiliated with
senior management or dominant shareholders for fundamental activities. Beyond the operational benefits to its customers of integrated commercial
and technical management, the Company believes that its shareholders are benefited by its strategy of performing many of those activities in-house.
Related to these efforts to maximize alignment of interest, the Company believes that the associated transparency of ownership and authority will be
attractive  to  current  and  prospective  shareholders.  Consistent  with  the  foregoing,  the  Company’s  only  related  party  transactions  with  senior
management are principal and interest obligations for cash loaned to the Company by management, on terms approved by third parties not affiliated
with management.

Experienced  management  team.    The  day-to-day  operations  of  a  transportation  logistics  services  company  requires  close  coordination  among
customers, land-based transportation providers and port authorities around the world. Its efficient operation depends on the experience and expertise
of  management  at  all  levels,  from  vessel  acquisition  and  financing  strategy  to  oversight  of  vessel  technical  operations  and  cargo  loading  and
discharge. The Company has a management team of senior executive officers and key employees with extensive experience and relationships in the
commercial, technical, and financial areas of the drybulk shipping industry. Members of its management team and key employees have on average
over 26 years of shipping experience.

Risk-management discipline.  The Company believes its risk management allows it to reduce the sensitivity of its earnings to market changes and
lower the risk of losses. The Company manages its risks primarily through short-term charter-in agreements of less than nine months, on average,
FFAs, fuel hedges and modest leverage. The Company believes that shorter-term charters permit it to adjust its variable costs to match demand more
rapidly than if it chartered in those vessels for longer periods. The Company may choose to manage the risks of higher rates for certain future voyages
by  purchasing  and  selling  FFAs  to  limit  the  impact  of  changes  in  chartering  rates.  Similarly,  the  Company  may  choose  to  manage  the  risks  of
increasing  fuel  costs  through  bunker  hedging  transactions  in  order  to  limit  the  impact  of  changes  in  fuel  prices  on  voyage  results.  Finally,  the
Company believes that its expected income related to COAs is sufficient to satisfy obligations related to its owned fleet.

Management

The  Company’s  management  team  consists  of  senior  executive  officers  and  key  employees  with  decades  of  experience  in  the  commercial,  technical,
management and financial areas of the logistics and shipping industries. The Company’s co-founder and Chief Executive Officer, Edward Coll, has over 37
years of experience in the drybulk shipping industry. Other members of its management team and key employees, Anthony Laura, Claus Boggild, Mads Boye
Petersen, Peter Koken, Robert Seward, Fotis Doussopoulos, and Gianni Del Signore, have an average of more than 26 years of experience in the shipping
industry.  The  Company  believes  its  management  team  is  well  respected  in  the  drybulk  sector  of  the  shipping  industry  and,  over  the  years,  has  developed
strong  commercial  relationships  with  industrial  customers  and  lenders.  The  Company  believes  that  the  experience,  reputation  and  background  of  its
management team will continue to be key factors in its success.

The  Company  provides  logistics  transportation  services  and  commercially  manages  its  fleet  primarily  from  offices  in  Newport,  Rhode  Island  and
Copenhagen,  Denmark  and  Singapore.  Logistics  services  and  commercial  management  include  identifying  cargo  for  transportation,  voyage  planning,
managing relationships, identifying vessels to charter in, and operating such vessels.

The Company’s Ice-Class 1A vessels are technically managed by a third-party manager with extensive expertise managing these vessel types and with ice
pilotage. The technical management of the remainder of the Company’s owned fleet is performed in-house. The Company’s technical management personnel
have  experience  in  the  complexities  of  oceangoing  vessel  operations,  including  the  supervision  of  maintenance,  repairs,  improvements,  drydocking  and
crewing. The technical management for the Company’s chartered-in vessels is performed by each respective ship owner.

Operations and Assets

The Company is a service business and its customers use its services because they believe the Company adds and creates value for them. To add value, the
Company works with its customers to provide a range of logistics services beyond the traditional loading, carriage and discharge of cargoes. For example, the
Company works with certain customers to review their contractual delivery terms and conditions, permitting those customers to reduce costs and risks while
accelerating  payments.  As  another  example,  one  of  its  customers  is  heavily  dependent  upon  a  port  that  was  insufficiently  supported  by  port  pilots  for  the
approach  to  port.  To  permit  a  large  expansion  of  its  services  for  this  client,  the  Company  formed  a  separate  pilots  association  to  increase  the  number  of
available pilots and improve access to the port. As a result of efforts such as these, in some cases the Company is the de facto transportation department for
certain clients.

8

 
 
 
 
 
The Company’s core offering is the safe, reliable, and timely loading, carriage, and discharge of cargoes for customers. This offering requires identifying
customers,  agreeing  on  the  terms  of  service,  selecting  a  vessel  to  undertake  the  voyage,  working  with  port  personnel  to  load  and  discharge  cargo,  and
documenting the transfers of title upon loading or discharge of the cargo. As a result, the Company spends significant time and resources to identify and retain
customers  and  source  potential  cargoes  in  its  areas  of  operation.  To  further  expand  its  customer  base  and  potential  cargoes,  the  Company  has  developed
expertise  in  servicing  ports  and  routes  subject  to  severe  ice  conditions,  including  the  Baltic  Sea  and  the  Northern  Sea  Route.  The  Company’s  subsidiary,
Nordic Bulk Carriers A/S (“NBC”), is an adviser to the European Commission on Arctic maritime issues.

To  support  its  services,  the  Company  operates  a  fleet  of  14  owned  or  partially  owned  vessels.  As  of  March  23,  2016,  these  vessels  and  the  vessels

currently under construction are described in the table below:

Type

DWT

Year Built

Yard

Rightship Stars

Vessel Name

Newbuild 5*

Newbuild 6*

m/v Nordic Oasis

Ultramax (Ice Class 1C)

Ultramax (Ice Class 1C)

Panamax (Ice Class 1A)

m/v Nordic Olympic

Panamax (Ice Class 1A)

m/v Nordic Odin

Panamax (Ice Class 1A)

m/v Nordic Oshima

Panamax (Ice Class 1A)

m/v Nordic Orion

Panamax (Ice Class 1A)

m/v Nordic Odyssey

Panamax (Ice Class 1A)

m/v Bulk Trident

m/v Bulk Newport

m/v Bulk Beothuk

m/v Bulk Juliana

m/v Bulk Pangaea

m/v Bulk Patriot

m/v Nordic Bothnia

m/v Nordic Barents

Supramax

Supramax

Supramax

Supramax

Panamax

Panamax

Handymax (Ice Class 1A)

Handymax (Ice Class 1A)

59,000

59,000

76,180

76,180

76,180

76,180

75,603

75,603

52,514

52,587

50,992

52,510

70,165

73,700

43,706

43,702

2016 Oshima Shipbuilding

2016 Oshima Shipbuilding

2016 Oshima Shipbuilding

2015 Oshima Shipbuilding

2015 Oshima Shipbuilding

2014 Oshima Shipbuilding

2011 Oshima Shipbuilding

2010 Oshima Shipbuilding

2006 Tsuneishi Heavy Industries (Cebu)

2003 Shin Kurushima Toyohashi

2002 Oshima Shipbuilding

2001 Shin Kurushima Toyohashi

1996 Sumitomo Shipbuilding

1999 Sumitomo Shipbuilding

1995 Daewoo

1995 Daewoo

N/A

N/A

5 star

5 star

5 star

5 star

5 star

5 star

5 star

5 star

4 star

5 star

4 star

4 star

4 star

4 star

Type of
Employment
Charter

N/A

N/A

NBC(1)

NBC(1)

NBC(1)

NBC(1)

NBC(1)

NBC(1)

PBC(2)

PBC(2)

PBC(2)

PBC(2)

PBC(2)

PBC(2)

NBC(1)

NBC(1)

* Name to be determined as these vessels are currently under construction with the expected delivery date listed in the build year column

(1) This vessel is time-chartered to Nordic Bulk Carriers A/S (“NBC”), a wholly-owned subsidiary of Nordic Bulk Holding ApS (“NBH”).
(2) This vessel is operated by the Company's wholly-owned subsidiary, Phoenix Bulk Carriers (BVI) Ltd. (“PBC”).

The  Company  owns  its  vessels  through  separate  wholly-owned  subsidiaries  and  through  joint  venture  entities  with  other  owners,  which  the  Company

consolidates as variable interest entities in its consolidated financial statements.

The Company’s owns one-third of Nordic Bulk Holding Company Ltd., (“NBHC”), a corporation that was duly organized under the laws of Bermuda in
October 2012. Bulk Orion Ltd. (“Bulk Orion”), Bulk Odyssey Ltd. (“Bulk Odyssey”), Bulk Nordic Oshima Ltd. (“Bulk Oshima”), Bulk Nordic Olympic Ltd.
(“Bulk Olympic”), Bulk Nordic Odin Ltd. (“Bulk Odin”) and Bulk Nordic Oasis Ltd. (“Bulk Oasis”) are companies that were organized under the laws of
Bermuda for the purpose of owning Ice Class 1A Panamax vessels and are all owned by NBHC. The m/v Nordic Orion (“Orion”), the m/v Nordic Odyssey
(“Odyssey”), the m/v Nordic Oshima (“Oshima”), the m/v Nordic Olympic (“Olympic”), the m/v Nordic Odin (“Odin”) and the m/v Nordic Oasis (“Oasis”)
are owned by these entities. All of these vessels are chartered to NBC at fixed rates.

The Company owns 50% of Nordic Bulk Ventures Holding Company Ltd., (“BVH”), a corporation that was duly organized under the laws of Bermuda.
BVH  was  established  in  August  2013  for  the  purpose  of  owning  Bulk  Nordic  Five  Ltd.  (“Five”)  and  Bulk  Nordic  Six  Ltd.  (“Six”).  Five  and  Six  are
corporations that were duly organized under the laws of Bermuda in November 2013 for the purpose of owning ultramax newbuildings to be delivered early
in 2017.

In addition to its owned fleet, the Company operates chartered-in Panamax, Supramax, Handymax and Handysize drybulk carriers. On average, over the

past three years, the Company has owned or employed a fleet of approximately 35 – 50 vessels at

9

 
 
 
 
 
 
any one time. In 2015, the Company owned interests in an average of 14 vessels and chartered in an additional 196 for one or more voyages. In 2014, the
Company owned interests in an average of 13 vessels and chartered in an additional 203 for one or more voyages. The Company generally charters in third-
party vessels for periods of less than six months and, in most cases, less than nine months. Chartered-in contracts are negotiated through brokers, who are paid
commission on a percentage basis. The Company believes that shorter-term charters afford it flexibility to match its variable costs to its customers’ service
requirements. The Company also believes that this combination of owned and chartered-in vessels helps it to more efficiently match its customer demand than
the Company could with only owned vessels or an entirely chartered-in fleet. The Company does not charter-in any vessels under speculative arrangements.

Corporate Structure

The Company is a holding company incorporated under the laws of Bermuda as an exempted company on April 29, 2014. Bulk Partners, which following
the Mergers is wholly owned by the Company, is also a holding company that was incorporated under the laws of Bermuda as an exempted company on
June 17, 2008, by three individuals who are collectively referred to as the Founders.

The  Company  owns  its  vessels  through  separate  wholly-owned  subsidiaries  and  through  joint  venture  entities,  which  the  Company  consolidates  as
variable  interest  entities,  incorporated  in  Bermuda  and  Denmark.  Certain  of  its  wholly-owned  subsidiaries  that  are  organized  in  Bermuda,  British  Virgin
Islands, Panama, and Delaware provide it with vessel management services and administrative support.

The Company’s principal executives operate from the offices of Phoenix Bulk Carriers (US) LLC, which is located at 109 Long Wharf, Newport, Rhode
Island 02840.The phone number at that address is (401) 846-7790. The Company also has offices in Copenhagen, Denmark, Athens, Greece, Rio de Janeiro,
Brazil and Singapore. The Company’s corporate website address is http://www.pangaeals.com.

10

 
 
 
 
 
The Company’s consolidated subsidiaries are as follows:

Company Name

Phoenix Bulk Carriers (BVI) Limited (“PBC”)

Phoenix Bulk Management Bermuda Limited

Americas Bulk Transport (BVI) Limited

Bulk Ocean Shipping (Bermuda) Ltd.

Phoenix Bulk Carriers (US) LLC

Allseas Logistics Bermuda Ltd.

Bulk Patriot Ltd. (“Bulk Patriot”)

Bulk Juliana Ltd. (“Bulk Juliana”)

Bulk Trident Ltd. (“Bulk Trident”)

Bulk Atlantic Ltd. (“Bulk Beothuk”)

Nordic Bulk Barents Ltd. (“Bulk Barents”)

Nordic Bulk Bothnia Ltd. (“Bulk Bothnia”)

Nordic Bulk Carriers A/S (“NBC”)

Nordic Bulk Holding ApS (“NBH”)

109 Long Wharf LLC (“Long Wharf”)

Bulk Nordic Odyssey Ltd. (“Bulk Odyssey”)

Bulk Nordic Orion Ltd. (“Bulk Orion”)

Bulk Nordic Oshima Ltd. (“Bulk Oshima”)

Bulk Nordic Odin Ltd. (“Bulk Odin”)

Bulk Nordic Olympic Ltd. (“Bulk Olympic”)

Bulk Nordic Oasis Ltd. (“Bulk Oasis”)

Nordic Bulk Holding Company Ltd. (“NBHC”)

Bulk Nordic Five Ltd. (“Five”)

Bulk Nordic Six Ltd. (“Six”)

Nordic Bulk Ventures Holding Company Ltd. (“BVH”)

Country of Organization

Proportion of
Ownership Interest

British Virgin Islands

Bermuda

British Virgin Islands

Bermuda

Delaware

Bermuda

Bermuda

Bermuda

Bermuda

Bermuda

Bermuda

Bermuda

Denmark

Denmark

Delaware

Bermuda

Bermuda

Bermuda

Bermuda

Bermuda

Bermuda

Bermuda

Bermuda

Bermuda

Bermuda

100% (A)

100% (B)

100% (C)

100% (D)

100% (E)

100% (F)

100% (G)

100% (G)

100% (G)

100% (G)

100% (G)

100% (G)

100% (H)

100% (H)

100% (I)

33% (G)

33% (G)

33% (G)

33% (G)

33% (G)

33% (G)

33% (J)

50% (G)

50% (G)

50% (K)

(A) The primary purpose of this corporation is to manage and operate ocean going vessels.
(B) The primary purpose of this entity is to perform certain administrative management functions that have been assigned by PBC.
(C) The primary purpose of this corporation is to provide logistics services to customers by chartering, managing and operating ships.
(D) The primary purpose of this corporation is to manage the fuel procurement of the chartered vessels.
(E) The primary purpose of this corporation is to act as the U.S. administrative agent for the Company.
(F) The primary purpose of this corporation is to act as the treasury agent for the Company.
(G) The primary purpose of these entities is owning bulk carriers.
(H) The primary purpose of NBC is to provide logistics services to customers by chartering, managing and operating ships. NBH is the holding company of NBC.
(I) Long Wharf is a limited liability company previously owned by the Founders. Long Wharf was duly organized under the laws of Delaware for the purpose of holding real

estate located in Newport, Rhode Island. Ownership of Long Wharf was transferred to the Company on September 1, 2014.

(J) The primary purpose of this entity is to own bulk carriers through wholly-owned subsidiaries. The Company’s interest in Odyssey, Orion, Oshima, Olympic, Odin and

Oasis is through its interest in NBHC.

(K) The primary purpose of this entity is owning bulk carriers through wholly-owned subsidiaries. The Company’s interest in Five and Six is through its interest in BVH.

Crewing and Employees

Each  of  its  vessels  is  crewed  with  23-25  independently  contracted  officers  and  crew  members  and  on  certain  vessels,  directly  contracted  officers.  Its
technical managers are responsible for locating, contracting and retaining qualified officers for its vessels. The crewing agencies handle each crew member’s
training, travel and payroll, and ensure that all the crew members on its vessels

11

 
 
 
 
have  the  qualifications  and  licenses  required  to  comply  with  international  regulations  and  shipping  conventions.  The  Company  typically  has  more  crew
members on board than are required by the country of the vessel’s flag in order to allow for the performance of routine maintenance duties.

As of March 23, 2016, the Company employed 72 shore-based personnel and had approximately 336 independently contracted seagoing personnel on its

owned vessels. The shore-based personnel are employed in the United States, Athens, Copenhagen, Brazil and Singapore.

Competition

The Company operates in markets that are highly competitive and based primarily on supply and demand for ocean transport of drybulk commodities. The
Company competes for COAs on the basis of service, price, route history, size, age and condition of the vessel and for charters on the basis of service, price,
vessel availability, size, age and condition of the vessel, as well as on its reputation as an owner and operator. The Company principally competes with owners
and operators of Panamax, Supramax and Handymax vessels.

Seasonality

Demand  for  vessel  capacity  has  historically  exhibited  seasonal  variations  and,  as  a  result,  fluctuations  in  charter  rates.  This  seasonality  may  result  in
quarter-to-quarter volatility in its operating results. The dry bulk carrier market is typically stronger in the fall and winter months in anticipation of increased
consumption of coal and other raw materials in the northern hemisphere during the winter months. In addition, unpredictable weather patterns in these months
tend to disrupt vessel scheduling and supplies of certain commodities.

Permits and Authorizations

The Company is required by various governmental and quasi-governmental agencies to obtain certain permits and certificates with respect to its vessels.
The kinds of permits and certificates required depend upon several factors, including the commodity transported, the waters in which the vessel operates, the
nationality of the vessel’s crew and the age of the vessel. The Company has been able to obtain all permits and certificates currently required to permit its
vessels to operate. Additional laws and regulations, environmental or otherwise, may be adopted which could limit its ability to do business or increase the
cost of doing business.

Environmental and Other Regulations

Government regulation significantly affects the ownership and operation of its vessels. The Company is subject to international conventions and treaties,
national,  state  and  local  laws  and  regulations  in  force  in  the  countries  in  which  its  vessels  may  operate  or  are  registered  relating  to  safety  and  health  and
environmental  protection  including  the  storage,  handling,  emission,  transportation  and  discharge  of  hazardous  and  non-hazardous  materials,  and  the
remediation of contamination and liability for damage to natural resources. Compliance with such laws, regulations and other requirements entails significant
expense, including vessel modifications and implementation of certain operating procedures.

A  variety  of  government  and  private  entities  subject  the  Company’s  vessels  to  both  scheduled  and  unscheduled  inspections.  These  entities  include  the
local port authorities (such as the U.S. Coast Guard, harbor master or equivalent), classification societies, flag state administrations (countries of registry) and
charterers, particularly terminal operators. Certain of these entities require them to obtain permits, certificates or approvals for the operation of its vessels.
Failure to maintain necessary permits, certificates or approvals could require it to incur substantial costs or temporarily suspend the operation of one or more
of its vessels.

The Company believes that the heightened level of environmental and quality concerns among insurance underwriters, regulators and charterers is leading
to  greater  inspection  and  safety  requirements  on  all  vessels  and  may  accelerate  the  scrapping  of  older  vessels  throughout  the  dry  bulk  shipping  industry.
Increasing  environmental  concerns  have  created  a  demand  for  vessels  that  conform  to  the  stricter  environmental  standards.  The  Company  is  required  to
maintain operating standards for all of its vessels that emphasize operational safety, quality maintenance, continuous training of its officers and crews and
compliance  with  United  States  and  international  regulations.  The  Company  believes  that  the  operation  of  its  vessels  is  in  substantial  compliance  with
applicable environmental laws and regulations and that its vessels have all material permits, certificates or other approvals necessary for the conduct of its
operations  as  of  the  date  of  this  Form  10-K.  However,  because  such  laws  and  regulations  are  frequently  changed  and  may  impose  increasingly  strict
requirements, the Company cannot predict the ultimate cost of complying with these requirements, or the impact of these requirements on the resale value or
useful  lives  of  its  vessels.  In  addition,  a  future  serious  marine  incident  that  results  in  significant  oil  pollution  or  otherwise  causes  significant  adverse
environmental impact could result in additional legislation or regulation that could negatively affect the Company’s profitability.

12

 
 
 
 
 
 
 
 
 
 
 
The laws and regulations discussed below may not constitute a comprehensive list of all such laws and regulations that are applicable to the operation of

its vessels.

International Maritime Organization

The United Nations’ International Maritime Organization, or the IMO, has adopted the International Convention for the Prevention of Marine Pollution
from Ships, 1973, as modified by the Protocol of 1978 relating thereto (collectively referred to as MARPOL 73/78 and herein as “MARPOL”). MARPOL
entered into force on October 2, 1983. It has been adopted by over 150 nations, including many of the jurisdictions in which the Company's vessels operate.
MARPOL sets forth pollution-prevention requirements applicable to drybulk carriers, among other vessels, and is broken into six Annexes, each of which
regulates a different source of pollution. Annex I relates to oil leakage or spilling; Annexes II and III relate to harmful substances carried, in bulk, in liquid or
packaged form, respectively; and Annexes IV and V relate to sewage and garbage management, respectively. Annex VI, separately adopted by the IMO in
September of 1997, relates to air emissions.

Air Emissions

In September of 1997, the IMO adopted Annex VI to MARPOL to address air pollution. Effective May 2005, Annex VI sets limits on nitrogen oxide
emissions  from  ships  whose  diesel  engines  were  constructed  (or  underwent  major  conversions)  on  or  after  January  1,  2000.  It  also  prohibits  “deliberate
emissions” of “ozone depleting substances,” defined to include certain halons and chlorofluorocarbons. Deliberate emissions are not limited to times when the
ship  is  at  sea;  they  can  for  example  include  discharges  occurring  in  the  course  of  the  ship’s  repair  and  maintenance.  Emissions  of  “volatile  organic
compounds”  from  certain  tankers,  and  the  shipboard  incineration  (from  incinerators  installed  after  January  1,  2000)  of  certain  substances  (such  as
polychlorinated biphenyls (PCBs)) are also prohibited. Annex VI also includes a global cap on the sulfur content of fuel oil (see below).

The  IMO’s  Marine  Environment  Protection  Committee,  or  MEPC,  adopted  amendments  to  Annex  VI  on  October  10,  2008,  which  amendments  were
entered  into  force  on  July  1,  2010.  The  Amended  Annex  VI  seeks  to  further  reduce  air  pollution  by,  among  other  things,  implementing  a  progressive
reduction of the amount of sulphur contained in any fuel oil used onboard ships. As of January 1, 2012, the Amended Annex VI required that fuel oil contain
no more than 3.50% sulfur (from the current cap of 4.50%). By January 1, 2020, sulfur content must not exceed 0.50%, subject to a feasibility review to be
completed no later than 2018.

Beginning January 1, 2015, ships operating within an emission control area ("ECA") were not permitted to use fuel with sulfur content in excess of 0.1%
(from 1.0%). Amended Annex VI establishes procedures for designating new ECAs. Currently, the Baltic Sea and the North Sea have been so designated.
Effective August 1, 2012, certain coastal areas of North America were designated ECAs, and effective January 1, 2014, applicable areas of the United States
Caribbean  Sea  adjacent  to  Puerto  Rico  and  the  U.S.  Virgin  Islands  were  designated  ECAs.  Ocean-going  vessels  in  these  areas  are  subject  to  stringent
emissions  controls,  which  may  cause  the  Company  to  incur  additional  costs.  If  other  ECAs  are  approved  by  the  IMO  or  other  new  or  more  stringent
requirements relating to emissions from marine diesel engines or port operations by vessels are adopted by the U.S. Environmental Protection Agency (the
"EPA"), or the states where the Company operates, compliance with these regulations could entail significant capital expenditures or otherwise increase the
costs of operations.

As of January 1, 2013, MARPOL made certain measures relating to energy efficiency for ships mandatory. It makes the Energy Efficiency Design Index,

or EEDI, applicable to new ships and the Ship Energy Efficiency Management Plan, or SEEMP, applicable to all ships.

Amended Annex VI also establishes tiers of stringent nitrogen oxide emissions standards for new marine engines, depending on their date of installation.

The promulgated equivalent (and in some senses stricter) emissions standards in late 2009.

Safety Management System Requirements

The IMO also adopted the International Convention for the Safety of Life at Sea, or SOLAS, and the International Convention on Load Lines, or the LL
Convention, which impose a variety of standards that regulate the design and operational features of ships. The IMO periodically revises the SOLAS and LL
Convention standards. May 2012 SOLAS amendments entered into force as of January 1, 2014.

The operation of the Company’s ships is also affected by the requirements set forth in Chapter IX of SOLAS, which sets forth the IMO’s International
Management Code for the Safe Operation of Ships and Pollution Prevention, or the ISM Code. The ISM Code requires ship owners and ship managers to
develop and maintain an extensive Safety Management System ("SMS"), that

13

 
 
 
 
 
 
 
 
 
 
 
 
includes the adoption of a safety and environmental protection policy setting forth instructions and procedures for safe operation and describing procedures
for  dealing  with  emergencies.  The  Company  relies  upon  the  safety  management  system  that  the  Company  and  its  technical  managers  have  developed  for
compliance  with  the  ISM  Code.  The  failure  of  a  ship  owner  to  comply  with  the  ISM  Code  may  subject  such  party  to  increased  liability,  may  decrease
available insurance coverage for the affected vessels and may result in a denial of access to, or detention in, certain ports. As of the date of this filing, each of
its vessels is ISM code-certified.

The  ISM  Code  requires  that  vessel  operators  obtain  a  safety  management  certificate,  or  SMC,  for  each  vessel  they  operate.  This  certificate  evidences
compliance by a vessel’s operators with the ISM Code requirements for an SMS. No vessel can obtain an SMC under the ISM Code unless its manager has
been awarded a document of compliance, or DOC, issued in most instances by the vessel's flag state. The Company’s appointed ship managers have obtained
documents of compliance for their offices and safety management certificates for all of its vessels for which the certificates are required by the IMO. The
document of compliance, or the DOC, and ship management certificate, or the SMC, are renewed as required.

The IMO continues to review and introduce new regulations. It is impossible to predict what additional regulations, if any, may be passed by the IMO and

what effect, if any, such regulations might have on the Company’s operations.

Pollution Control and Liability Requirements

The IMO has negotiated international conventions that impose liability for pollution in international waters and the territorial waters of the signatories to
such conventions. For example, the IMO adopted the International Convention for the Control and Management of Ships’ Ballast Water and Sediments, or the
BWM Convention, in February 2004. The BWM Convention's implementing regulations call for a phased introduction of mandatory ballast water exchange
requirements, to be replaced in time with mandatory concentration limits. The BWM Convention will not enter into force until 12 months after it has been
adopted by 30 states, the combined merchant fleets of which represent not less than 35% of the gross tonnage of the world’s merchant shipping tonnage.
Ratification  of  the  Ballast  Water  Management  (BWM)  Convention  by  47  countries,  including  Morocco,  Indonesia  and  Ghana  during  November  2015  has
brought the convention closer to meeting the requirements for entry into force, but whether the requirement for parties to hold 35% of the world’s tonnage has
been met is still being calculated.

Upon entry into force of the BWM Convention, mid-ocean ballast exchange would be mandatory for its vessels. The cost of compliance could increase for
ocean carriers, and these costs may be material. The Company’s vessels would be required to be equipped with a ballast water treatment system that meets
mandatory  concentration  limits  not  later  than  the  first  intermediate  or  renewal  survey,  whichever  occurs  first,  after  the  anniversary  date  of  delivery  of  the
vessel  in  2014,  for  vessels  with  ballast  water  capacity  of  1500  –  5000  cubic  meters,  or  after  such  date  in  2016,  for  vessels  with  ballast  water  capacity  of
greater  than  5000  cubic  meters.  If  mid-ocean  ballast  exchange  or  ballast  water  treatment  requirements  become  mandatory,  the  cost  of  compliance  could
increase for ocean carriers. Although the Company does not believe the costs of compliance with mandatory mid-ocean ballast exchange would be material, it
is difficult to predict the overall impact of such a requirement on its operations.

The IMO adopted the International Convention on Civil Liability for Bunker Oil Pollution Damage, or the Bunker Convention, to impose strict liability
on  ship  owners  for  pollution  damage  in  jurisdictional  waters  of  ratifying  states  caused  by  discharges  of  bunker  fuel.  The  Bunker  Convention  requires
registered owners of ships over 1,000 gross tons to maintain insurance for pollution damage in an amount equal to the limits of liability under the applicable
national  or  international  limitation  regime  (but  not  exceeding  the  amount  calculated  in  accordance  with  the  Convention  on  Limitation  of  Liability  for
Maritime Claims of 1976, as amended). With respect to non-ratifying states, liability for spills or releases of oil carried as fuel in ship’s bunkers typically is
determined by the national or other domestic laws in the jurisdiction where the events or damages occur.

In March 2006, the IMO amended Annex I to MARPOL, including a new regulation relating to oil fuel tank protection, which became effective August 1,
2007. The new regulation applies to various ships delivered on or after August 1, 2010. It includes requirements for the protected location of the fuel tanks,
performance standards for accidental oil fuel outflow, a tank capacity limit and certain other maintenance, inspection and engineering standards.

Noncompliance with the ISM Code or other IMO regulations may subject the Company to increased liability, lead to decreases in available insurance
coverage for affected vessels or result in the denial of access to, or detention in, some ports. As of the date of this report, each of the Company’s vessels is
ISM Code certified. However, there can be no assurance that such certificate will be maintained.

14

 
 
  
 
 
 
 
International Code for Ships Operating in Polar Waters

The  IMO  in  November  2014  adopted  the  International  Code  for  Ships  Operating  in  Polar  Waters  (the  “Polar  Code”),  and  related  amendments  to  the

International Convention for the Safety of Life at Sea (“SOLAS”) to make it mandatory.

The expected date of entry into force of the SOLAS amendments is January 1, 2017, under the tacit acceptance procedure. It will apply to new ships
constructed  after  that  date.  Ships  constructed  before  January  1,  2017  will  be  required  to  meet  the  relevant  requirements  of  the  Polar  Code  by  the  first
intermediate or renewal survey, whichever occurs first, after January 1, 2018.

The Polar Code will be mandatory under both SOLAS and MARPOL because it contains both safety and environment related provisions. In October
2014,  IMO’s  Marine  Environment  Protection  Committee  (“MEPC”)  approved  the  necessary  draft  amendments  to  make  the  environmental  provisions  in
the Polar Code mandatory under MARPOL. The MEPC adopted the Polar Code and associated MARPOL amendments in May 2015, with an entry-into-force
date to be aligned with the SOLAS amendments.

The U.S. Oil Pollution Act of 1990 and Comprehensive Environmental Response, Compensation and Liability Act

The Oil Pollution Act of 1990, ("OPA"), established an extensive regulatory and liability regime for the protection and cleanup of the environment from
oil spills. OPA affects all “owners and operators” whose vessels trade with the United States, its territories and possessions or whose vessels operate in United
States waters, which includes the United States’ territorial sea and its 200 nautical mile exclusive economic zone around the United States. The United States
has also enacted the Comprehensive Environmental Response, Compensation and Liability Act, or CERCLA, which applies to the discharge of hazardous
substances  other  than  oil,  whether  on  land  or  at  sea.  OPA  and  CERCLA  both  define  “owner  and  operator”  in  the  case  of  a  vessel  as  any  person  owning,
operating or chartering by demise, the vessel. Both OPA and CERCLA impact the Company’s operations.

Under OPA, vessel owners and operators are “responsible parties” and are jointly, severally and strictly liable (unless the spill results solely from the act
or omission of a third party, an act of God or an act of war) for all containment and clean-up costs and other damages arising from discharges or threatened
discharges of oil from their vessels. OPA defines these other damages broadly to include:

•

•

•

•

•

•

injury to, destruction or loss of, or loss of use of, natural resources and related assessment costs;

injury to, or economic losses resulting from, the destruction of real and personal property;

net loss of taxes, royalties, rents, fees or net profit revenues resulting from injury, destruction or loss of real or personal property, or natural resources;

loss of subsistence use of natural resources that are injured, destroyed or lost;

lost profits or impairment of earning capacity due to injury, destruction or loss of real or personal property or natural resources; and

net cost of increased or additional public services necessitated by removal activities following a discharge of oil, such as protection from fire, safety or
health hazards, and loss of subsistence use of natural resources.

OPA  contains  statutory  caps  on  liability  and  damages;  such  caps  do  not  apply  to  direct  cleanup  costs.  Effective  July  31,  2009,  the  U.S.  Coast  Guard
adjusted the limits of OPA liability for non-tank vessels (e.g. drybulk) to the greater of $1,000 per gross ton or $854,400 (subject to periodic adjustment for
inflation). These limits of liability do not apply if an incident was proximately caused by the violation of an applicable U.S. federal safety, construction or
operating regulation by a responsible party (or its agent, employee or a person acting pursuant to a contractual relationship), or a responsible party’s gross
negligence or willful misconduct. The limitation on liability similarly does not apply if the responsible party fails or refuses to (i) report the incident where
the  responsibility  party  knows  or  has  reason  to  know  of  the  incident;  (ii)  reasonably  cooperate  and  assist  as  requested  in  connection  with  oil  removal
activities; or (iii) without sufficient cause, comply with an order issued under the Federal Water Pollution Act (Section 311 (c), (e)) or the Intervention on the
High Seas Act.

CERCLA  contains  a  similar  liability  regime  whereby  owners  and  operators  of  vessels  are  liable  for  cleanup,  removal  and  remedial  costs,  as  well  as
damages for injury to, or destruction or loss of, natural resources, including the reasonable costs associated with assessing same, and health assessments or
health effects studies. There is no liability if the discharge of a hazardous substance results solely from the act or omission of a third party, an act of God or an
act of war. Liability under CERCLA is limited to the greater of $300 per gross ton or $5.0 million for vessels carrying a hazardous substance as cargo and the
greater of $300 per gross

15

 
 
 
 
 
 
 
ton or $500,000 for any other vessel. These limits do not apply (rendering the responsible person liable for the total cost of response and damages) if the
release or threat of release of a hazardous substance resulted from willful misconduct or negligence, or the primary cause of the release was a violation of
applicable safety, construction or operating standards or regulations. The limitation on liability also does not apply if the responsible person fails or refused to
provide all reasonable cooperation and assistance as requested in connection with response activities where the vessel is subject to OPA.

OPA and CERCLA both require owners and operators of vessels to establish and maintain with the U.S. Coast Guard evidence of financial responsibility
sufficient to meet the maximum amount of liability to which the particular responsible person may be subject. Vessel owners and operators may satisfy their
financial responsibility obligations by providing a proof of insurance, a surety bond, qualification as a self-insurer or a guarantee.

The 2010 Deepwater Horizon oil spill in the Gulf of Mexico may also result in additional regulatory initiatives or statutes, including the raising of liability
caps under OPA. Compliance with any new requirements of OPA may substantially impact the Company’s cost of operations or require it to incur additional
expenses to comply with any new regulatory initiatives or statutes. Additional legislation or regulations applicable to the operation of its vessels that may be
implemented in the future could adversely affect its business.

The Company currently maintains pollution liability coverage insurance in the amount of $1.0 billion per incident for each of the Company’s vessels. If
the  damages  from  a  catastrophic  spill  were  to  exceed  the  Company’s  insurance  coverage  it  could  have  an  adverse  effect  on  its  business  and  results  of
operation.

OPA specifically permits individual states to impose their own liability regimes with regard to oil pollution incidents occurring within their boundaries,
provided they accept, at a minimum, the levels of liability established under OPA and some states have enacted legislation providing for unlimited liability for
oil  spills.  In  some  cases,  states  which  have  enacted  such  legislation  have  not  yet  issued  implementing  regulations  defining  vessel  owners’  responsibilities
under these laws. The Company intends to comply with all applicable state regulations in the ports where its vessels call. The Company believes that it is in
substantial compliance with all applicable existing state requirements. In addition, the Company intends to comply with all future applicable state regulations
in the ports where its vessels call.

Other Environmental Initiatives

The U.S. Clean Water Act, or CWA, prohibits the discharge of oil, hazardous substances and ballast water in U.S. navigable waters unless authorized by a
duly-issued  permit  or  exemption,  and  imposes  strict  liability  in  the  form  of  penalties  for  any  unauthorized  discharges.  The  CWA  also  imposes  substantial
liability  for  the  costs  of  removal,  remediation  and  damages,  and  complements  the  remedies  available  under  OPA  and  CERCLA.  Furthermore,  many  U.S.
states that border a navigable waterway have enacted environmental pollution laws that impose strict liability on a person for removal costs and damages
resulting from a discharge of oil or a release of a hazardous substance. These laws may be more stringent than U.S. federal law.

The EPA regulates the discharge of ballast water and other substances in U.S. waters under the CWA. EPA regulations require vessels 79 feet in length or
longer (other than commercial fishing and recreational vessels) to comply with a Vessel General Permit (the "VGP"), authorizing ballast water discharges and
other discharges incidental to the operation of vessels. The VGP imposes technology and water-quality based effluent limits for certain types of discharges
and establishes specific inspection, monitoring, recordkeeping and reporting requirements to ensure the effluent limits are met. On March 28, 2013, the EPA
re-issued  the  VGP  for  another  five  years,  which  took  effect  December  19,  2013.  The  2013  VGP  contains  numeric  ballast  water  discharge  limits  for  most
vessels to reduce the risk of invasive species in US waters, more stringent requirements for exhaust gas scrubbers and the use of environmentally acceptable
lubricants.

U.S. Coast Guard regulations adopted under the U.S. National Invasive Species Act, or NISA, also impose mandatory ballast water management practices
for  all  vessels  equipped  with  ballast  water  tanks  entering  or  operating  in  U.S.  waters.  As  of  June  21,  2012,  the  U.S.  Coast  Guard  implemented  revised
regulations on ballast water management by establishing standards on the allowable concentration of living organisms in ballast water discharged from ships
in U.S. waters. The revised ballast water standards are consistent with those adopted by the IMO in 2004. Compliance with the EPA and the U.S. Coast Guard
regulations  requires  the  installation  of  a  U.S.  Coast  Guard  approved  ballast  water  management  system  by  the  first  scheduled  drydocking  after  January  1,
2016. On September 10, 2015, the U.S Coast Guard issued new guidance that simplifies and clarifies the process by which vessels can seek extensions to
come into compliance with the standards.

16

 
 
 
 
 
 
 
 
 
European Union Regulations

In  October  2009,  the  European  Union  amended  a  directive  to  impose  criminal  sanctions  for  illicit  ship-source  discharges  of  polluting  substances,
including  minor  discharges,  if  committed  with  intent,  recklessly  or  with  serious  negligence  and  the  discharges,  individually  or  in  the  aggregate,  result  in
deterioration  of  the  quality  of  water.  Aiding  and  abetting  the  discharge  of  a  polluting  substance  may  also  lead  to  criminal  penalties.  Member  States  were
required to enact laws or regulations to comply with the directive by the end of 2010. Criminal liability for pollution may result in substantial penalties or
fines and increased civil liability claims. The directive applies to all types of vessels, irrespective of their flag, but certain exceptions apply to warships or
where human safety or that of the ship is in danger.

The  European  Union  has  adopted  several  regulations  and  directives  requiring,  among  other  things,  more  frequent  inspections  of  high-risk  ships,  as
determined by type, age, and flag as well as the number of times the ship has been detained. The European Union also adopted and then extended a ban on
substandard  ships  and  enacted  a  minimum  ban  period  and  a  definitive  ban  for  repeated  offenses.  The  regulation  also  provided  the  European  Union  with
greater  authority  and  control  over  classification  societies,  by  imposing  more  requirements  on  classification  societies  and  providing  for  fines  or  penalty
payments for organizations that failed to comply.

With effect from January 1, 2010, Directive 2005/33/EC of the European Parliament and of the Council of July 6, 2005, amending Directive 1999/32/EC
came into force. The objective of the directive is to reduce emission of sulfur dioxide and particulate matter caused by the combustion of certain petroleum
derived fuels.

The directive imposes limits on the sulfur content of such fuels as a condition of their use within a Member State territory. The maximum sulfur content
for marine fuels used by inland waterway vessels and ships at berth in ports in EU countries after January 1, 2010, is 0.1% by mass. As of January 1, 2015, all
vessels  operating  within  ECAs,  worldwide  must  comply  with  0.1%  sulfur  requirements.  Currently,  the  only  grade  of  fuel  meeting  0.1%  sulfur  content
requirement is low sulfur marine gas oil, or LSMGO. As of July 1, 2010, the reduction of applicable sulfur content limits in the North Sea, the Baltic Sea and
the  English  Channel  Sulfur  Control  Areas  is  0.1%.  The  Company  does  not  expect  that  it  will  be  required  to  modify  any  of  its  vessels  to  meet  any  of  the
foregoing low sulfur fuel requirements. On July 15, 2011, the European Commission also adopted a proposal for an amendment to Directive 1999/32/EC
which would align requirements with those imposed by the revised MARPOL Annex VI which introduced stricter sulfur limits.

Greenhouse Gas Regulation

In  July  2011,  MEPC  adopted  two  new  sets  of  mandatory  requirements  to  address  greenhouse  gas  emissions  from  ships,  which  entered  into  force  in
January 2013. Currently operating ships will be required to develop Ship Energy Efficiency Management Plans, and minimum energy efficiency levels per
capacity  mile,  outlined  in  the  Energy  Efficiency  Design  Index,  will  apply  to  new  ships.  These  requirements  could  cause  the  Company  to  incur  additional
compliance costs. The European Union has indicated that it intends to propose an expansion of the existing European Union emissions trading scheme to
include  emissions  of  greenhouse  gases  from  marine  vessels,  and  in  January  2012  the  European  Commission  launched  a  public  consultation  on  possible
measures to reduce greenhouse gas emissions from ships. In the United States, the EPA has issued a finding that greenhouse gases endanger the public health
and  safety  and  has  adopted  regulations  to  limit  greenhouse  gas  emissions  from  certain  mobile  sources  and  large  stationary  sources.  Although  the  mobile
source emissions regulations do not apply to greenhouse gas emissions from vessels, such regulation of vessels is foreseeable, and the EPA has in recent years
received petitions from the California Attorney General and various environmental groups seeking such regulation. Any passage of climate control legislation
or other regulatory initiatives by the IMO, European Union, the U.S. or other countries where the Company operates, or any treaty adopted at the international
level to succeed the Kyoto Protocol, that restrict emissions of greenhouse gases could require the Company to make significant financial expenditures which
the Company cannot predict with certainty at this time.

Vessel Security Regulations

Since the terrorist attacks of September 11, 2001 in the United States, there have been a variety of initiatives intended to enhance vessel security such as
the  Maritime  Transportation  Security  Act  of  2002,  or  MTSA.  To  implement  certain  portions  of  the  MTSA,  in  July  2003,  the  U.S.  Coast  Guard  issued
regulations requiring the implementation of certain security requirements aboard vessels operating in waters subject to the jurisdiction of the United States.
The regulations also impose requirements on certain ports and facilities, some of which are regulated by the U.S. Environmental Protection Agency, or the
EPA.

Similarly,  in  December  2002,  amendments  to  SOLAS  created  a  new  chapter  of  the  convention  dealing  specifically  with  maritime  security.  The  new
Chapter V became effective in July 2004 and imposes various detailed security obligations on vessels and port authorities, and mandates compliance with the
International Ship and Port Facilities Security Code, or the ISPS Code. The ISPS

17

 
 
 
 
 
 
 
Code  is  designed  to  enhance  the  security  of  ports  and  ships  against  terrorism.  To  trade  internationally,  a  vessel  must  attain  an  International  Ship  Security
Certificate, or ISSC, from a recognized security organization approved by the vessel’s flag state. Among the various requirements are:

•

•

•

•

•

•

on-board installation of automatic identification systems to provide a means for the automatic transmission of safety-related information from among
similarly equipped ships and shore stations, including information on a ship’s identity, position, course, speed and navigational status;

on-board installation of ship security alert systems, which do not sound on the vessel but only alert the authorities on shore;

the development of vessel security plans;

ship identification number to be permanently marked on a vessel’s hull;

a continuous synopsis record kept onboard showing a vessel’s history including the name of the ship, the state whose flag the ship is entitled to fly, the
date  on  which  the  ship  was  registered  with  that  state,  the  ship’s  identification  number,  the  port  at  which  the  ship  is  registered  and  the  name  of  the
registered owner(s) and their registered address; and

compliance with flag state security certification requirements.

Ships operating without a valid certificate may be detained at port until it obtains an ISSC, or it may be expelled from port, or refused entry at port.

Furthermore, additional security measures could be required in the future which could have a significant financial impact on the Company. The U.S. Coast
Guard  regulations,  intended  to  be  aligned  with  international  maritime  security  standards,  exempt  non-U.S.  vessels  from  MTSA  vessel  security  measures,
provided such vessels have on board a valid ISSC that attests to the vessel's compliance with SOLAS security requirements and the ISPS Code.

The Company intends to implement the various security measures addressed by MTSA, SOLAS and the ISPS Code, and the Company intends that its
fleet will comply with applicable security requirements. The Company has implemented the various security measures addressed by the MTSA, SOLAS and
the ISPS Code.

International Labor Organization

The  International  Labor  Organization  (ILO)  is  a  specialized  agency  of  the  UN  with  headquarters  in  Geneva,  Switzerland.  The  ILO  has  adopted  the
Maritime  Labor  Convention  2006,  or  MLC  2006.  A  Maritime  Labor  Certificate  and  a  Declaration  of  Maritime  Labor  Compliance  is  required  to  ensure
compliance with the MLC 2006 for all ships above 500 gross tons in international trade. The MLC 2006 entered into force on August 20, 2013, at which time
all of the Company’s vessels were in full compliance with its requirements.

Inspection by Classification Societies

Every oceangoing vessel must be “classed” by a classification society. The classification society certifies that the vessel is “in class,” signifying that the
vessel  has  been  built  and  maintained  in  accordance  with  the  rules  of  the  classification  society  and  complies  with  applicable  rules  and  regulations  of  the
vessel's  country  of  registry  and  the  international  conventions  of  which  that  country  is  a  member.  In  addition,  where  surveys  are  required  by  international
conventions and corresponding laws and ordinances of a flag state, the classification society will undertake them on application or by official order, acting on
behalf of the authorities concerned.

The  classification  society  also  undertakes,  as  requested,  other  surveys  that  may  be  required  by  the  vessel's  flag  state.  These  surveys  are  subject  to

agreements made with the vessel owner and/or to the regulations of the country concerned.

For maintenance of the class certification, annual, intermediate and special surveys of hull and machinery, including the electrical plant, and any special

equipment, are required to be performed as follows:

•

Annual Surveys:  For seagoing ships, annual surveys are conducted within three months, before or after each anniversary of the class period indicated in
the certificate.

18

 
 
 
 
 
 
 
 
 
•

•

Intermediate  Surveys:    Extended  surveys  are  referred  to  as  intermediate  surveys  and  are  typically  conducted  two  and  one-half  years  after
commissioning, and two and one-half years after each class renewal. Intermediate surveys are to be carried out at or between the occasion of the second
or third annual survey.

Class  Renewal  Surveys:    Class  renewal  surveys,  also  known  as  special  surveys,  are  carried  out  at  the  intervals  indicated  by  the  character  of
classification  for  the  hull.  At  the  special  survey,  the  vessel  is  thoroughly  examined,  including  audio-gauging  to  determine  the  thickness  of  the  steel
structures.  If  the  steel  thickness  is  found  to  be  less  than  class  requirements,  the  classification  society  would  prescribe  steel  renewals  which  require
drydocking of the vessel. The classification society may grant a one-year grace period for completion of the special survey. Substantial costs may be
incurred for steel renewal in order to pass a special survey if the vessel experiences excessive wear and tear. In lieu of the special survey every four or
five years, depending on whether a grace period was granted, a shipowner has the option of arranging with the classification society for the vessel’s hull
or  machinery  to  be  on  a  continuous  survey  cycle,  in  which  case  every  part  of  the  vessel  would  be  surveyed  on  a  continuous  five-year  cycle.  This
process is referred to as continuous class renewal.

All  areas  subject  to  survey,  as  defined  by  the  classification  society,  are  required  to  be  surveyed  at  least  once  per  class  period  unless  shorter  intervals

between surveys are prescribed elsewhere. The period between two subsequent surveys of each area must not exceed five years.

Most vessels undergo regulatory inspection of the underwater parts every 30 to 36 months. If any defects are found, the classification surveyor will issue a

recommendation which must be rectified by the ship owner within prescribed time limits.

The Company expects to perform five special surveys in 2016 at an aggregate total cost of approximately $4.5 million. The Company expects to perform
three intermediate surveys in 2017 at an aggregate total cost of approximately $1.1 million. The Company estimates that offhire related to the surveys and
related repair work is ten to twenty days, depending on the size and condition of the vessel.

Most  insurance  underwriters  make  it  a  condition  for  insurance  coverage  that  a  vessel  be  certified  as  “in  class”  by  a  classification  society  which  is  a
member of the International Association of Classification Societies. All of the Company’s vessels are certified by Det Norske Veritas, Nippon Kaiji Kiokai or
Bureau  Veritas.  All  new  and  second-hand  vessels  that  the  Company  purchases  must  be  certified  prior  to  delivery  under  its  standard  purchase  contracts,
referred to as the memorandum of agreement. Certification of second-hand vessels must be verified by a Class Maintenance Certificate issued within 72 hours
prior to delivery. If the vessel is not certified on the date of closing, the Company has the option to cancel the agreement on the basis of Seller’s default, and
not take delivery of the vessel.

Risk of Loss and Insurance

General

The operation of any dry bulk vessel includes risks such as mechanical failure, collision, property loss, cargo loss or damage, and business interruption
due to political circumstances in foreign countries, hostilities and labor strikes. In addition, there is an inherent possibility of marine disaster, including oil
spills  (e.g.  fuel  oil)  and  other  environmental  incidents,  and  the  liabilities  arising  from  owning  and  operating  vessels  in  international  trade.  OPA,  which
imposes virtually unlimited liability for certain oil pollution accidents upon owners, operators and demise charterers of vessels trading in the United States
exclusive economic zone, has made liability insurance more expensive for ship owners and operators trading in the U.S. market.

The Company maintains hull and machinery insurance, war risks insurance, protection and indemnity cover and freight, demurrage and defense cover for
its owned fleet at amounts it believe address the normal risks of its operations. The Company may not be able to maintain this level of coverage throughout a
vessel’s useful life. Furthermore, while the Company believes that its current insurance coverage is adequate, not all risks can be insured, and there can be no
guarantee that any specific claim will be paid, or that the Company will always be able to obtain adequate insurance coverage at reasonable rates.

Hull & Machinery and War Risks Insurance

The Company maintains marine hull and machinery and war risks insurances, which cover the risk of actual or constructive total loss, for all of its vessels.

Vessels are insured for their fair market value, at a minimum, with a deductible of $100,000 per vessel per incident.

19

 
 
 
 
 
 
 
 
 
Protection and Indemnity Insurance

Protection  and  indemnity  insurance  is  a  form  of  mutual  indemnity  insurance  provided  by  mutual  protection  and  indemnity  associations,  or  P&I
Associations, which insure the Company’s third party liabilities in connection with its shipping activities. This includes third-party liability and other related
expenses resulting from the injury, illness or death of crew, passengers and other third parties, the loss or damage to cargo, claims arising from collisions with
other vessels, damage to other third-party property, pollution arising from oil or other substances and salvage, towing and other related costs, including wreck
removal. Subject to the “capping” discussed below, the Company’s coverage, except for pollution, is unlimited.

The Company’s current protection and indemnity insurance coverage for pollution is $1.0 billion per vessel per incident. The thirteen P&I Associations
that comprise the International Group insure approximately 90% of the world’s commercial tonnage and have entered into a pooling agreement to reinsure
each association’s liabilities. As a member of a P&I Association, which is a member of the International Group, the Company is subject to calls payable to the
associations based on the group’s claim records as well as the claim records of all other members of the individual associations and members of the pool of
P&I Associations comprising the International Group.

Amendments to the Convention on Limitation of Liability for Maritime Claims, or LLMC, went into effect on June 8, 2015. The amendments alter the

limits of liability for loss of life or personal injury claims and property claims against ship-owners.

Exchange Controls

The Company is an exempted company organized under the Bermuda Companies Act. The Bermuda Companies Act differs in some material respects
from laws generally applicable to United States companies and their stockholders. However, a general permission issued by the Bermuda Monetary Authority,
("BMA"),  results  in  the  Company’s  common  shares  being  freely  transferable  among  persons  who  are  residents  and  non-residents  of  Bermuda.  Each
shareholder, whether a resident or non-resident of Bermuda, is entitled to one vote for each share of stock held by the shareholder.

The Company's common shares are listed on NASDAQ under the symbol "PANL".

Although the Company is incorporated in Bermuda, the Company is classified as a non-resident of Bermuda for exchange control purposes by the BMA.
Other than transferring Bermuda Dollars out of Bermuda, there are no restrictions on its ability to transfer funds into and out of Bermuda or to pay dividends
in currency other than Bermuda Dollars to U.S. residents (or other non-residents of Bermuda) who are holders of its common shares.

In  accordance  with  Bermuda  law,  share  certificates  may  be  issued  only  in  the  names  of  corporations,  individuals  or  legal  persons.  In  the  case  of  an
applicant acting in a special capacity (for example, as an executor or trustee), certificates may, at the request of the applicant, record the capacity in which the
applicant is acting. Notwithstanding the recording of any such special capacity, the Company is not bound to investigate or incur any responsibility in respect
of the proper administration of any such estate or trust.

The Company will take no notice of any trust applicable to any of its shares or other securities whether or not the Company had notice of such trust.

20

 
 
 
 
 
 
 
 
INDUSTRY AND MARKET CONDITIONS

Market Overview

Ocean going vessels represent the most efficient and often the only means of transporting large volumes of dry cargo over long distances. Dry bulk cargo
includes  both  major  and  lesser  commodities  such  as  coal,  iron  ore,  grain,  bauxite,  cement  clinker,  and  limestone.  Dry  bulk  trade  is  influenced  by  the
underlying demand for the dry bulk commodities which in turn is influenced by the global economic activity.

The  world’s  fleet  of  vessels  dedicated  to  carrying  dry  bulk  cargoes  is  generally  divided  into  six  major  categories,  based  on  a  vessel’s  cargo  carrying
capacity. These categories are: Handysize, Supramax, Panamax, Post Panamax, Capesize and Very Large Ore Carrier. Certain routes and geographies are less
accessible  to  certain  vessel  sizes.  For  example,  Panamax  and  Supramax  vessels  are  the  main  dry  bulk  vessel  types  deployed  in  the  Baltic  due  to  draft
restrictions. Similarly, the main dry bulk vessel size deployed on the Northern Sea Route (NSR) along the coast of Russia is Panamax.

Dry bulk vessels are employed through a number of different chartering options. The most common are time charters, spot charters, and voyage charters.
Historically, charter rates have been volatile as they are driven by the underlying balance between vessel supply and demand. Since 2011, rates have generally
been  low  as  a  result  of  the  excess  of  dry  bulk  carrier  supply  over  the  demand  for  dry  bulk  vessels.  Ice  class  vessels,  when  operating  in  ice-bound  areas,
usually command a rate premium to conventional trades.

Dry Bulk Shipping — the Main Participants

In the dry bulk shipping industry there are multiple functions, with individual parties carrying out one or more of such functions. In general, the principal

functions within dry bulk shipping are as follows:

•

•

•

•

•

Ship Owner or Registered Owner — Generally, this is an entity retaining the legal title of ownership over a vessel.

Ship Operator — Generally, this is an entity seeking to generate profit either through the chartering of ships (owned or chartered-in) to others, or from
the transportation of cargoes. Entities focusing on the transportation of cargoes may engage in chartering of ships to other entities, but those companies
focusing on chartering ships to other entities rarely act to carry cargoes for customers.

Shipmanager/Commercial Manager — This is an entity designated to be responsible for the day to day commercial management of the ship and the best
contact for the ship regarding commercial matters, including post fixture responsibilities, such as laytime, demurrage, insurance and charter clauses.
These companies undertake the activities of ship operators but, unlike a ship operator, they do not own or charter-in the vessels at their own risk.

Technical Manager — This is an entity specifically responsible for the technical operation and technical superintendence of a ship. This company may
also be responsible for hiring, training and supervising ship officers and crew, and for all aspects of the day to day operation of the fleet, including
repair work, spare parts inventory, re-engineering, surveys and dry-docking.

Cargo Owner — This is normally a producer (e.g., a miner), consumer (e.g., a steel mill) or trading house who requires transportation of cargo by a
cargo focused ship operator.

The Freight Market

Dry  bulk  vessels  are  employed  in  the  market  through  a  number  of  different  chartering  options.  The  general  terms  typically  found  in  these  types  of

contracts are described below.

•

Time Charter.  A charter under which the vessel owner or operator is paid charterhire on a per-day basis for a specified period of time. Typically, the
shipowner  receives  semi-monthly  charterhire  payments  on  a  U.S.  dollar-per-day  basis  and  is  responsible  for  providing  the  crew  and  paying  vessel
operating  expenses,  while  the  charterer  is  responsible  for  paying  the  voyage  expenses  and  additional  voyage  insurance.  The  ship  owner  is  also
responsible for the vessel’s intermediate and special survey (heavy mandatory maintenance) costs. Under time charters, including trip time charters, the
charterer pays all voyage expenses including port, canal and bunker (fuel) costs.

•

Trip Charter.  A time charter for a trip to carry a specific cargo from a load port to a discharge port at a set daily rate.

21

 
 
 
 
 
 
 
 
 
•

•

•

•

Voyage Charter.  A charter to carry a specific amount and type of cargo on a load-port to discharge-port basis, subject to various cargo handling terms.
Most of these charters are of a single voyage nature, as trading patterns do not encourage round trip voyage trading. The ship operator receives payment
based on a price per ton of cargo loaded on board the vessel. The ship operator is responsible for the payment of all voyage expenses, as well as the
costs of owning or hiring the vessel.

Spot Charter.  A spot charter generally refers to a voyage charter or a trip charter, which generally last from 10 days to three months.

Contract of Affreightment.  A contract of affreightment, or COA, relates to the carriage of multiple cargoes over the same route and enables the service
provider  to  nominate  different  vessels  to  perform  the  individual  voyages.  Essentially,  it  constitutes  a  series  of  voyage  charters  to  carry  a  specified
amount of cargo during the term of the CoA, which usually spans a number of months or years. Freight normally is agreed on a U.S. dollar-per-ton
carried basis with bunker cost escalation or de-escalation adjustments.

Bareboat Charter.  A bareboat charter involves the use of a vessel, usually over longer periods of time (several years). In this case, all voyage expenses
and vessel operating expenses, including maintenance, crewing and insurance, are for paid by the charterer. The owner of the vessel receives monthly
charterhire payments on a U.S. dollar per day basis and is responsible only for the payment of capital costs related to the vessel. A bareboat charter is
also known as a “demise charter” or a “time charter by demise.”

Charter Rates

As noted above, the bulk carrier market operates at two levels — period and spot. The former sees the charter commitment and income stream fixed over

a period. The latter sees ships regularly open for new business and so most frequently exposed to the immediate volatility of market sentiment.

In  the  time  charter  market,  rates  vary  depending  on  the  length  of  the  charter  period  and  vessel  specific  factors  such  as  age,  speed,  size  and  fuel
consumption. In the voyage charter market, rates are influenced by cargo size, commodity, port dues and canal transit fees, as well as delivery and redelivery
regions. In general, a larger cargo size is quoted at a lower rate per ton than a smaller cargo size. Routes with costly ports or canals generally command higher
rates. Voyages loading from a port where vessels usually discharge cargo, or discharging at a port where vessels usually load cargo, are generally quoted at
lower rates. These voyages are known as “backhaul” voyages.

In  some  cases  charters  will  include  an  additional  payment  known  as  a  ballast  bonus.  A  ballast  bonus  is  a  lump  sum  payment  made  to  a  shipowner  or
operator (by the charterer) as compensation for delivering a ship in a particular loading region of the world. For a ship to enter a loading region, an empty
(ballast) leg may be required because there are no inbound cargoes. Normally the charterer will pay for this leg. The ballast bonus should reflect the cost of
the empty ballast in terms of time and fuel. A typical fixture that involves a ballast bonus might be expressed as “freight hire of $10,000 per day, plus a ballast
bonus of $100,000 lump sum”.

Within the dry bulk shipping industry, the freight rate indices issued by the Baltic Exchange in London are the references most likely to be monitored.
These references are based on actual charter hire rates under charters entered into by market participants as well as daily assessments provided to the Baltic
Exchange  by  a  panel  of  major  shipbrokers.  The  Baltic  Exchange,  an  independent  organization  comprised  of  shipbrokers,  shipping  companies  and  other
shipping players, provides daily independent shipping market information and has created freight rate indices reflecting the average freight rates for the major
bulk vessel trading routes. These indices include the Baltic Panamax Index, or BPI, the index with the longest history and, more recently, the Baltic Capesize
Index, or BCI.

Dry Bulk Trades Requiring Ice Class Tonnage

Ice class vessels are required to serve ports accessed by routes crossing seasonal or year-round ice-covered oceans, lakes, seas or rivers. Ice class vessels
are mainly deployed in the Baltic Sea, the Northern Sea Route (NSR) and the Great Lakes/St. Lawrence Seaway. These regions have experienced strong trade
growth in dry bulk cargoes, driven in particular by increased mining activities supported by strong commodity demand in Asia, decreased level of ice, and
technology advancement in shipping. However, the NSR experienced a steep drop in tons of cargo transported between Asia and Europe during 2014 and
2015, as low fuel prices made the NSR less attractive for ship-owners. Cargo traffic to and from Russian ports is expected to increase in the coming years,
mainly representing supplies and cargo for new industrial projects.

22

 
 
 
 
 
ITEM 1A. RISK FACTORS

An investment in our securities involves a high degree of risk. You should consider carefully the material risks described below, which we believe represent
the material risks related to our business and our securities, together with the other information contained in this Form 10-K, before making a decision to
invest  in  our  securities.  This  Form  10-K  also  contains  forward-looking  statements  that  involve  risks  and  uncertainties.  In  connection  with  such  forward
looking statements, you should also carefully review the cautionary statements referred to under “Special Note Regarding Forward Looking Statements.” Our
actual results could differ materially from those anticipated in the forward-looking statements as a result of specific factors, including the risks described
below.

Risks Relating to the Company’s Industry

The cyclical and volatile nature of the seaborne drybulk transportation industry may lead to decreases in charter and freight rates, which may have an
adverse effect on the Company’s revenues, earnings and profitability and its ability to comply with its loan covenants. Demand remains weak, rates are at
the lowest point since 1985 and asset values for modern tonnage continue to decline due to the over-supply of dry bulk carriers.

The  seaborne  drybulk  transportation  industry  is  cyclical  and  volatile,  and  the  downturn  in  the  drybulk  charter  market  has  severely  affected  the  entire
drybulk shipping industry. There can be no assurance that drybulk charter rates will increase and rates could decline further. The decline in and volatility of
charter and freight rates has been due to various factors, including lower crude oil prices, falling demand from China, a strong U.S. Dollar and the associated
weakening  of  other  world  currencies  and  the  deflationary  cycle  being  experienced  in  many  commodities  such  as  iron  ore,  coal  and  agricultural  products.
Concurrently, with these factors, vessel supply continues to increase.

Although our operating fleet is primarily chartered-in on a short term basis and though lower charter rates result in lower charter hire costs, low charter
and freight rates in the drybulk market could have an adverse effect on our vessel values and earnings on our owned fleet, and similarly, could affect our cash
flows, liquidity and ability to comply with the financial covenants in our loan agreements. In addition, the decline in the drybulk carrier market has had and
may continue to have additional adverse consequences for the drybulk shipping industry, including an absence of financing for vessels and little or no active
secondhand market for the sale of vessels. Accordingly, the value of our common shares could be substantially reduced.

Because  we  employ  our  vessels  under  a  mix  of  voyage  charters  and  time  charters  and  contracts  of  affreightment  (COA’s),  which  typically  extend  for
varying lengths of time of from one month to ten years, we are exposed to changes in market rates for drybulk carriers and such changes may affect our
earnings and the value of our owned drybulk carriers at any given time. A COA relates to the carriage of multiple cargoes over the same route and enables the
COA  holder  to  nominate  different  vessels  to  perform  individual  voyages.  We  may  not  be  able  to  successfully  employ  our  vessels  in  the  future  or  renew
existing contracts at rates sufficient to allow us to meet our obligations. We are also exposed to volatility in the market rates we pay to charter-in vessels.
Fluctuations in charter and freight rates result from changes in the supply of and demand for vessel capacity and changes in the demand for seaborne carriage
of  commodities.  Because  the  factors  affecting  the  supply  of  and  demand  for  vessels  are  outside  of  our  control  and  are  unpredictable,  the  nature,  timing,
direction and degree of changes in industry conditions are also unpredictable.

Factors that influence demand for vessel capacity include:

•

•

•

•

•

•

•

supply of and demand for energy resources, commodities, semi-finished and finished consumer and industrial products;

changes in the exploration or production of energy resources, commodities, semi-finished and finished consumer and industrial products;

the location of regional and global exploration, production and manufacturing facilities;

the location of consuming regions for energy resources, commodities, semi-finished and finished consumer and industrial products;

the globalization of production and manufacturing;

global and regional economic and political conditions, including armed conflicts, terrorist activities, embargoes and strikes;

natural disasters and other disruptions in international trade;

23

 
 
 
 
 
 
 
 
•

•

•

•

•

•

developments in international trade;

changes in seaborne and other transportation patterns, including the distance cargo is transported by sea;

environmental and other regulatory developments;

currency exchange rates;

bunker (fuel) prices; and

weather.

The factors that influence the supply of vessel capacity include:

•

•

•

•

•

the number of newbuilding deliveries;

port and canal congestion;

the scrapping rate of older vessels;

vessel casualties;

the number of vessels that are out of service.

In  addition  to  the  prevailing  and  anticipated  charter  and  freight  rates,  factors  that  affect  the  rate  of  newbuilding,  scrapping  and  laying-up  include
newbuilding prices, secondhand vessel values in relation to scrap prices, costs of bunker fuels and other operating costs, costs associated with classification
society surveys, normal maintenance and insurance coverage, the efficiency and age profile of the existing drybulk fleet in the market and government and
industry regulation of maritime transportation practices, particularly environmental protection laws and regulations. These factors influencing the supply of
and demand for shipping capacity are outside of our control, and we may not be able to correctly assess the nature, timing and degree of changes in industry
conditions.

We anticipate that the future demand for our drybulk carriers and our transportation services will be dependent upon economic growth in world economies
and its associated industrial production, seasonal and regional changes in demand, changes in the capacity of the global drybulk carrier fleet and the sources
and supply of drybulk cargoes to be transported by sea. Given the large number of new drybulk carriers currently on order with shipyards, the capacity of the
global  drybulk  carrier  fleet  seems  likely  to  increase  even  if  economic  growth  does  not  similarly  increase.  Adverse  economic,  political,  social  or  other
developments could have a material adverse effect on our business and operating results.

An over-supply of drybulk carrier capacity may prolong or further depress the current low charter and freight rates and, in turn, adversely affect our
profitability.

The  market  supply  of  drybulk  carriers  has  been  increasing  as  a  result  of  the  delivery  of  numerous  newbuilding  orders  over  the  last  few  years.
Newbuildings have been delivered in significant numbers since the beginning of 2006 and vessel supply growth has been outpacing vessel demand growth,
causing downward pressure on charter rates. Until the new supply is fully absorbed by the market, charter rates may continue to be under pressure due to
vessel supply in the near to medium term. Although the Company typically enters into back-haul COAs to offset the large uncompensated cost of positioning
vessels for front–haul voyages, if market conditions persist or worsen, upon the expiration or termination of our COAs, we may only be able to re-employ our
vessels at reduced or unprofitable rates, or we may not be able to employ our vessels at all. The occurrence of these events could have a material adverse
effect on our business, results of operations, cash flows, financial condition and ability to pay dividends.

The market values of our owned vessels may decrease, which could limit the amount of funds that we can borrow or cause us to breach certain covenants
in our credit facilities and we may incur a loss if we sell vessels following a decline in their market value.

The fair market values of our owned vessels have generally experienced high volatility, and you should expect the market values of our vessels to fluctuate
depending on a number of factors including:

24

 
 
 
 
 
 
•

•

•

•

•

•

•

•

prevailing level of charter and freight rates;

general economic and market conditions affecting the shipping industry;

types and sizes of vessels;

supply of and demand for vessels;

other modes of transportation;

cost of newbuildings;

governmental and other regulations; and

technological advances.

In addition, as vessels grow older, they generally decline in value. If the market values of our owned vessels decrease, we may not be in compliance with
certain covenants in our credit facilities secured by mortgages on our drybulk vessels unless we provide additional collateral or prepay a portion of the loan to
a level where we are again in compliance with our loan covenants. As of December 31, 2015, we were not in compliance with certain covenants contained in
our debt agreements and therefore obtained waivers from the facility agents. Please read “Management’s Discussion and Analysis of Financial Condition and
Results of Operations — Liquidity and Capital Resources — Borrowing Activities.”

In addition, if we sell one or more of our vessels at a time when vessel prices have fallen and before we have recorded an impairment adjustment to our
consolidated financial statements, the sale proceeds may be less than the vessel’s carrying value on our consolidated financial statements, resulting in a loss
and a reduction in earnings.

The carrying amounts of vessels held and used by us are reviewed for potential impairment when events or changes in circumstances indicate that the
carrying  amount  of  a  particular  vessel  may  not  be  fully  recoverable.  In  such  instances,  an  impairment  charge  would  be  recognized  if  the  estimate  of  the
undiscounted  future  cash  flows  expected  to  result  from  the  use  of  the  vessel  and  its  eventual  disposition  is  less  than  the  vessel’s  carrying  amount.  This
assessment is made at the asset group level which represents the lowest level for which identifiable cash flows are largely independent of other groups of
assets. The asset groups are defined by vessel size and classification. At December 31, 2015, we identified a potential impairment indicator by reference to
industry-wide estimated market values of all vessels of the same size range and age. As a result, we evaluated each asset group for impairment by estimating
the total undiscounted cash flows expected to result from the use of the asset group and its eventual disposal. At December 31, 2015, the carrying amount of
the m/v Nordic Barents and the m/v Nordic Bothnia were determined to be higher than their estimated undiscounted future cash flows due to the decline in
market rates expected to be earned for the remaining estimated useful life of the vessels. As a result, a loss on impairment of approximately $3.5 million is
included in the consolidated statements of operations for the year ended December 31, 2015.

At December 31, 2014, the carrying amount of the m/v Bulk Discovery was determined to be higher than its estimated undiscounted future cash flows
because of the higher than expected estimate of upcoming drydocking costs. At December 31, 2014, the carrying amount of the m/v Nordic Barents and m/v
Nordic Bothnia were determined to be higher than their estimated undiscounted future cash flows because the TCE rates anticipated in the Company’s annual
budget  for  2015,  which  were  used  to  calculate  such  cash  flows,  were  lower  than  the  rates  forecasted  as  of  the  third  quarter  due  to  deteriorated  market
conditions in the fourth quarter. As a result, a loss on impairment of approximately $10.0 million is included in the consolidated statements of operations for
the year ended December 31, 2014. In addition, the Company sold the m/v Bulk Cajun in February 2015. A loss on impairment of approximately $1.5 million
is included in the consolidated statements of operations for the year ended December 31, 2014 because the vessel was sold for its scrap value, which was less
than its carrying amount.

The Company has relied on financial support from its founders and investors through related party loans, which may not be available to the Company in
the future.

From time to time, we have obtained loans from our founders, Edward Coll, Anthony Laura, and Lagoa Investments, an entity beneficially owned by
Claus  Boggild,  to  meet  vessel  purchase,  newbuilding  deposit,  and  other  obligations  of  the  Company.  These  loans  have  been  historically  available  to  the
Company on an as needed basis, and payable as cash flow reasonably permitted. These loans may not be available to the Company in the future. We may seek
to  refinance  such  related  party  loans  with  the  net  proceeds  of  future  debt  and  equity  offerings,  but  we  cannot  be  sure  that  we  will  be  able  to  do  so  on
acceptable terms. If we are not able to find additional sources of financing on acceptable terms, we may have to dedicate a larger portion of our cash flow
from operations

25

 
 
 
 
to pay the principal and interest of these loans and facilities than we would if we were able to refinance on superior terms. Even if we are able to borrow
money from such parties, such borrowing could create a conflict of interest of management to the extent they also act as lenders to the Company.

The current state of the global financial markets and current economic conditions may adversely impact our ability to obtain additional financing on
acceptable terms and otherwise negatively impact our business.

Global financial markets and economic conditions have been, and continue to be, volatile. In recent years, operating businesses in the global economy
have  faced  tightening  credit,  weakening  demand  for  goods  and  services,  deteriorating  international  liquidity  conditions,  and  declining  markets.  There  has
been  a  general  decline  in  the  willingness  of  banks  and  other  financial  institutions  to  extend  credit,  particularly  in  the  shipping  industry.  As  the  shipping
industry is highly dependent on the availability of credit to finance and expand operations, it has been negatively affected by this decline.

Also, as a result of concerns about the stability of financial markets generally, and the solvency of counterparties specifically, the cost of obtaining money
from  the  credit  markets  may  increase  if  lenders  increase  interest  rates,  enact  tighter  lending  standards,  refuse  to  refinance  existing  debt  at  all  or  on  terms
similar to current debt, and reduce, or cease to provide funding to borrowers. Due to these factors, additional financing may not be available if needed and to
the extent required, on acceptable terms or at all. If additional financing is not available when needed, or is available only on unfavorable terms, we may be
unable to expand or meet our obligations as they come due or we may be unable to enhance our existing business, complete additional vessel acquisitions or
otherwise take advantage of business opportunities as they arise.

Our revenues are subject to seasonal fluctuations, which could affect our operating results and our ability to pay dividends, if any, in the future.

We operate our drybulk vessels in markets that have historically exhibited seasonal variations in demand and, as a result, in charter and freight rates. This
seasonality may result in quarter-to-quarter volatility in our operating results, which could affect our ability to pay dividends, if any, in the future. The drybulk
carrier  market  is  typically  stronger  in  the  fall  and  winter  months  due  to  demand  increases  arising  from  agricultural  harvest  and  increased  coal  demand  in
preparation for winter in the Northern Hemisphere. In addition, unpredictable weather patterns in these months tend to disrupt vessel scheduling and supplies
of certain commodities. This seasonality may adversely affect our operating results and our ability to pay dividends, if any, in the future.

Risks associated with operating ocean-going vessels could affect our business and reputation, which could adversely affect our revenues and price of our
common shares.

The operation of ocean-going vessels carries inherent risks. These risks include the possibility of:

• marine disaster;

•

•

•

•

environmental accidents;

cargo and property losses or damage;

business interruptions caused by mechanical failure, human error, war, terrorism, political action in various countries, labor strikes or adverse weather
conditions; and

piracy.

The  involvement  of  our  vessels  in  an  environmental  disaster  may  harm  our  reputation  as  a  safe  and  reliable  vessel  owner  and  operator.  Any  of  these

circumstances or events could increase our costs or lower our revenues.

26

 
 
 
 
 
 
 
 
 
The operation of drybulk carriers entails certain unique operational risks.

The operation of certain ship types, such as drybulk carriers, has certain unique risks. With a drybulk carrier, the cargo itself and its interaction with the
ship  can  be  a  risk  factor.  By  their  nature,  drybulk  cargoes  are  often  heavy,  dense,  easily  shifted,  and  react  badly  to  water  exposure.  In  addition,  drybulk
carriers are often subjected to battering treatment during unloading operations with grabs, jackhammers (to pry encrusted cargoes out of the hold), and small
bulldozers. This treatment may cause damage to the vessel. Vessels damaged due to treatment during unloading procedures may be more susceptible to breach
at sea. Furthermore, any defects or flaws in the design of a drybulk carrier may contribute to vessel damage. Hull breaches in drybulk carriers may lead to the
flooding of the vessels holds. If a drybulk carrier suffers flooding in its holds, the bulk cargo may become so dense and waterlogged that its pressure may
buckle the vessel's bulkheads, leading to the loss of the vessel. If we are unable to adequately maintain our vessels, we may be unable to prevent these events.
Any of these circumstances or events could negatively impact our business, financial condition, results of operations and our ability to pay dividends, if any,
in the future. In addition, the loss of any of our vessels could harm our reputation as a safe and reliable vessel owner and operator.

Our vessels may call on ports located in countries that are subject to restrictions imposed by the U.S. or other governments, which could adversely affect
our reputation and the market for our common shares.

On our charterers' instructions, notwithstanding contractual restrictions agreed with us, our vessels may call on ports or operate in countries subject to
sanctions and embargoes imposed by the U.S. government and other authorities or countries identified by the U.S. government or other authorities as state
sponsors of terrorism, such as Iran, Sudan and Syria. The U.S. sanctions and embargo laws and regulations vary in their application, as they do not all apply
to the same covered persons or proscribe the same activities, and such sanctions and embargo laws and regulations may be amended or strengthened over
time. In 2010, the U.S. enacted the Comprehensive Iran Sanctions Accountability and Divestment Act, or CISADA, which amended the Iranian Transactions
and Sanctions Regulations, ("ITSR"). Among other things, CISADA introduced limits on the ability of companies and persons to do business or trade with
Iran when such activities relate to the investment, supply or export of refined petroleum or petroleum products. In 2012, President Obama signed Executive
Order 13608 which prohibits foreign persons from violating or attempting to violate, or causing a violation of any sanction in effect against Iran or facilitating
any deceptive transactions for or on behalf of any person subject to U.S. sanctions. Any persons found to be in violation of Executive Order 13608 will be
deemed a foreign sanctions evader and will be banned from all contacts with the United States, including conducting business in U.S. dollars. Also in 2012,
President  Obama  signed  into  law  the  Iran  Threat  Reduction  and  Syria  Human  Rights  Act  of  2012,  or  the  Iran  Threat  Reduction  Act,  which  created  new
sanctions and strengthened existing sanctions. Among other things, the Iran Threat Reduction Act intensified existing sanctions regarding the provision of
goods,  services,  infrastructure  or  technology  to  Iran's  petroleum  or  petrochemical  sector.  On  January  16,  2015,  the  United  States  lifted  the  nuclear-related
secondary sanctions, however, such sanctions generally are directed toward non-U.S. persons for specified conduct involving Iran that occurs entirely outside
of U.S. jurisdiction.

During  2014,  several  Executive  Orders  were  signed  which  authorize  and  subsequently  expand  sanctions  on  individuals  and  entities  responsible  for
violating the sovereignty and territorial integrity of Ukraine, or for stealing the assets of the Ukrainian people. These sanctions put in place restrictions on the
travel of certain individuals and officials. Such a person could be subject to a variety of sanctions, including exclusion from U.S. capital markets, exclusion
from financial transactions subject to U.S. jurisdiction, and exclusion of that person's vessels from U.S. ports for up to two years. In 2015, an Executive Order
was issued against seven officials from Venezuela which blocks access to their assets and the use of U.S. financial systems. Declaring any country a threat to
national security is the first step in starting a U.S. sanctions program.

Although  we  believe  that  we  have  been  in  compliance  with  all  applicable  sanctions  and  embargo  laws  and  regulations,  and  intend  to  maintain  such
compliance, there can be no assurance that we will be in compliance in the future, particularly as the scope of certain laws may be unclear and may be subject
to changing interpretations. Any such violation could result in fines, penalties or other sanctions that could severely impact our ability to access U.S. capital
markets and conduct our business, and could result in some investors deciding, or being required, to divest their interest, or not to invest, in us. Moreover, our
charterers may violate applicable sanctions and embargo laws and regulations as a result of actions that do not involve us or our vessels, and those violations
could in turn negatively affect our reputation. In addition, our reputation and the market for our securities may be adversely affected if we engage in certain
other activities, such as entering into permissible charters with individuals or entities in countries subject to U.S. sanctions and embargo laws that are not
controlled  by  the  governments  of  those  countries,  or  engaging  in  permissible  operations  associated  with  those  countries  pursuant  to  contracts  with  third
parties  that  are  unrelated  to  those  countries  or  entities  controlled  by  their  governments.  Investor  perception  of  the  value  of  our  common  shares  may  be
adversely affected by the consequences of war, the effects of terrorism, civil unrest and governmental actions in these and surrounding countries.

27

 
 
 
 
 
We are subject to international safety regulations and the failure to comply with these regulations may subject us to increased liability, may adversely
affect our insurance coverage and may result in a denial of access to, or detention in, certain ports.

The  operation  of  our  vessels  is  affected  by  the  requirements  set  forth  in  the  United  Nations’  International  Maritime  Organization’s  International
Management Code for the Safe Operation of Ships and Pollution Prevention, or ISM Code. The ISM Code requires ship owners and ship managers to develop
and maintain an extensive “Safety Management System” that includes the adoption of a safety and environmental protection policy setting forth instructions
and procedures for safe operation for dealing with emergencies. The failure of a shipowner to comply with the ISM Code may subject it to increased liability,
may invalidate existing insurance or decrease available insurance coverage for the affected vessels and may result in a denial of access to, or detention in,
certain ports. Each of the vessels owned or operated by the Company is ISM Code-certified.

In  addition,  vessel  classification  societies  impose  significant  safety  and  other  requirements  on  our  vessels.  In  complying  with  current  and  future
environmental requirements, vessel owners and operators may incur significant additional costs for maintenance and inspection requirements, in developing
contingency arrangements for potential spills and in obtaining insurance coverage. Government regulation of vessels, particularly in the areas of safety and
environmental protection requirements, can be expected to become stricter in the future and may require us to incur significant capital expenditures to keep
our vessels in compliance.

We are subject to complex laws and regulations, including environmental regulations that can adversely affect the cost, manner or feasibility of doing
business.

Our  operations  are  subject  to  numerous  laws  and  regulations  in  the  form  of  international  conventions  and  treaties,  national,  state  and  local  laws  and
national and international regulations in force in the jurisdictions in which our vessels operate or are registered, which can significantly affect the ownership
cost  and  operation  of  our  vessels.  These  requirements  include,  but  are  not  limited  to,  European  Union  Regulations,  the  International  Convention  for  the
Prevention  of  Pollution  from  Ships  of  1975,  the  International  Maritime  Organization,  or  IMO,  International  Convention  for  the  Prevention  of  Marine
Pollution of 1973, the IMO International Convention for the Safety of Life at Sea of 1974, the International Convention on Load Lines of 1966, the U.S. Oil
Pollution Act of 1990, or OPA, the U.S. Comprehensive Environmental Response, Compensation and Liability Act of 1980, or CERCLA, the U.S. Clean Air
Act, U.S. Clean Water Act and the U.S. Marine Transportation Security Act of 2002.

Compliance with such laws, regulations and standards, where applicable, may require installation of costly equipment or operational changes and may
affect  the  resale  value  or  useful  lives  of  our  vessels.  We  may  also  incur  additional  costs  in  order  to  comply  with  other  existing  and  future  regulatory
obligations,  including,  but  not  limited  to,  costs  relating  to  air  emissions  including  greenhouse  gases,  the  management  of  ballast  waters,  maintenance  and
inspection, development and implementation of emergency procedures and insurance coverage or other financial assurance of our ability to address pollution
incidents. These costs could have a material adverse effect on our business, results of operations, cash flows and financial condition. A failure to comply with
applicable  laws  and  regulations  may  result  in  administrative  and  civil  penalties,  criminal  sanctions  or  the  suspension  or  termination  of  our  operations.
Environmental  laws  often  impose  strict  liability  for  remediation  of  spills  and  releases  of  oil  and  hazardous  substances,  which  could  subject  us  to  liability
without regard to whether we were negligent or at fault.

We are required to satisfy insurance and financial responsibility requirements for potential oil (including marine fuel) spills and other pollution incidents.
Although we have arranged insurance to cover certain environmental risks, there can be no assurance that such insurance will be sufficient to cover all such
risks or that any claims will not have a material adverse effect on our business, results of operations, cash flows and financial condition and our ability to pay
dividends.

Increased inspection procedures and tighter import and export controls could increase costs and disrupt our business.

International shipping is subject to various security and customs inspections and related procedures in countries of origin, destination and trans-shipment
points.  Inspection  procedures  may  result  in  the  seizure  of  the  contents  of  our  vessels,  delays  in  the  loading,  offloading  or  delivery  of  our  vessels  and  the
levying of customs duties, fines or other penalties against us.

It is possible that changes to inspection procedures could impose additional financial and legal obligations on us. Changes to inspection procedures could
also  impose  additional  costs  and  obligations  on  our  customers  and  may,  in  certain  cases,  render  the  shipment  of  certain  types  of  cargo  uneconomical  or
impractical. Any such changes or developments may have a material adverse effect on our business, financial condition and results of operations.

Maritime claimants could arrest one or more of our vessels, which could interrupt our cash flow.

Crew members, suppliers of goods and services to a vessel, shippers of cargo and other parties may be entitled to a maritime lien against a vessel for

unsatisfied debts, claims or damages. In many jurisdictions, a claimant may seek to obtain security for its

28

 
 
 
 
 
 
 
 
 
 
 
claim by arresting a vessel through foreclosure proceedings. The arrest or attachment of one or more of our vessels could interrupt our cash flow and require
us to pay large sums of money to have the arrest or attachment lifted. In addition, in some jurisdictions, such as South Africa, under the “sister ship” theory of
liability, a claimant may arrest both the vessel which is subject to the claimant's maritime lien and any “associated” vessel, which is any vessel owned or
controlled by the same owner. Claimants could attempt to assert “sister ship” liability against a vessel in our fleet for claims relating to another of our vessels.

Governments could requisition our vessels during a period of war or emergency, resulting in a loss of earnings.

A government could requisition one or more of our vessels for title or for hire. Requisition for title occurs when a government takes control of a vessel
and  becomes  her  owner,  while  requisition  for  hire  occurs  when  a  government  takes  control  of  a  vessel  and  effectively  becomes  her  charterer  at  dictated
charter rates. Generally, requisitions occur during periods of war or emergency, although governments may elect to requisition vessels in other circumstances.
Although  we  would  be  entitled  to  compensation  in  the  event  of  a  requisition  of  one  or  more  of  our  vessels,  the  amount  and  timing  of  payment  would  be
uncertain. Government requisition of one or more of our vessels may negatively impact our revenues and reduce the amount of dividends, if any, in the future.

Changes in fuel prices may adversely affect profits.

Fuel,  or  bunkers,  is  typically  the  largest  expense  in  our  shipping  operations  for  our  vessels.  Changes  in  the  price  of  fuel  may  adversely  affect  our
profitability. When we operate vessels under COAs or voyage charters, we are responsible for all voyage costs, including bunkers. The price and supply of
fuel is unpredictable and fluctuates based on events outside our control, including geopolitical developments, supply and demand for oil and gas, actions by
the Organization of the Petroleum Exporting Countries, or OPEC, and other oil and gas producers, war and unrest in oil producing countries and regions,
regional production patterns and environmental concerns. Further, fuel may become much more expensive in the future, which may reduce our profitability.
We continually monitor the market volatility associated with bunker prices and seek to hedge our exposure to changes in the price of marine fuels with our
bunker hedging program. However, falling fuel prices resulted in mark to market adjustments of open fuel swaps in the fourth quarter of 2015 and in the third
and  fourth  quarters  of  2014.  Please  see  “The  Company’s  Management  and  Discussion  Analysis  of  Financial  Condition  and  Results  of
Operations — Quantitative and Qualitative Disclosures about Market Risks — Fuel Swap Contracts.”

In the highly competitive international shipping industry, we may not be able to compete successfully for time-charter vessels or for vessel employment
with new entrants or established companies with greater resources and, as a result, we may be unable to employ our vessels profitably or to charter-in
vessels at reasonable rates.

We charter-in and employ our vessels in a highly competitive market that is capital intensive and highly fragmented. Competition arises primarily from
other vessel owners and operators, some of whom have substantially greater resources than we do. Competition for seaborne transportation of drybulk cargo
by sea is intense and depends on the charter or freight rate and on the location, size, age, condition and acceptability of the vessel and its operators. Due to the
highly fragmented market, competitors with greater resources are able to operate larger fleets through consolidations or acquisitions and may be able to offer
lower  charter  or  freight  rates  and  higher  quality  vessels  than  we  are  able  to  offer.  If  we  are  unable  to  successfully  compete  with  other  drybulk  shipping
operators, we may be unable to retain customers or attract new customers, which would have an adverse impact on our results of operations.

Labor interruptions could disrupt our business.

Our  vessels  are  manned  by  masters,  officers  and  crews  that  are  contracted  by  our  technical  managers.  If  not  resolved  in  a  timely  and  cost-effective
manner, industrial action or other labor unrest could prevent or hinder our operations from being carried out normally and could have a material adverse effect
on our business, financial condition, results of operations and cash flows, and on our ability to pay dividends.

Acts of piracy on ocean-going vessels have had and may continue to have an adverse effect on our industry.

Acts of piracy have historically affected ocean-going vessels trading in regions of the world such as the South China Sea, the Indian Ocean, Asia and in
the Gulf of Aden off the coast of Somalia. Although the frequency of sea piracy continued to decrease during 2015, sea piracy incidents continue to occur,
predominantly  in  Asia,  in  and  around  the  Singapore  Strait  and  the  Gulf  of  Guinea  off  the  West  African  coast.  Dry  bulk  vessels  and  small  tankers  are
particularly vulnerable to such attacks. If these piracy attacks result in regions in which our vessels are deployed being characterized as “war risk” zones by
insurers,  as  the  Gulf  of  Aden  temporarily  was  in  May  2008,  or  Joint  War  Committee  “listed  areas,”  premiums  payable  for  such  coverage  could  increase
significantly and such insurance coverage may be more difficult to obtain. In addition, crew costs, including costs to employ

29

 
 
 
 
 
 
 
 
 
onboard security guards, could increase in such circumstances. Furthermore, the obligations for charter hire payments and determination of on-hire days is
unclear with respect to piracy. We may not be adequately insured to cover losses from these incidents, which could have a material adverse effect on us. In
addition, any detention hijacking as a result of an act of piracy against our vessels, or an increase in cost, or unavailability, of insurance for our vessels, could
have a material adverse impact on our business, financial condition and results of operations.

Political  instability,  terrorist  attacks  and  international  hostilities  can  affect  the  seaborne  transportation  industry,  which  could  adversely  affect  our
business.

We conduct most of our operations outside of the United States, and our business, results of operations, cash flows, financial condition and ability to pay
dividends, if any, in the future may be adversely affected by changing economic, political and government conditions in the countries and regions where our
vessels  are  employed  or  registered.  Moreover,  we  operate  in  a  sector  of  the  economy  that  is  likely  to  be  adversely  impacted  by  the  effects  of  political
conflicts, including the current political instability in the Middle East, Ukraine, North Africa, North Korea and other geographic countries and areas, terrorist
or other attacks, war or international hostilities. Terrorist attacks and the continuing response of the United States and others to these attacks, as well as the
threat  of  future  terrorist  attacks  around  the  world,  continues  to  cause  uncertainty  in  the  world's  financial  markets  and  may  affect  our  business,  operating
results and financial condition. Continuing conflicts and recent developments in the Middle East, Ukraine and North Africa, and the presence of U.S. or other
armed  forces  in  Iraq,  Afghanistan  and  various  other  regions,  may  lead  to  additional  acts  of  terrorism  and  armed  conflict  around  the  world,  which  may
contribute  to  further  economic  instability  in  the  global  financial  markets.  These  uncertainties  could  also  adversely  affect  our  ability  to  obtain  additional
financing on terms acceptable to us or at all. In the past, political conflicts have also resulted in attacks on vessels, mining of waterways and other efforts to
disrupt international shipping, particularly in the Arabian Gulf region. Acts of terrorism and piracy have also affected vessels trading in regions such as the
South China Sea and the Gulf of Aden off the coast of Somalia. Any of these occurrences could have a material adverse impact on our operating results,
revenues and costs.

Our  insurance  may  not  be  adequate  to  cover  our  losses  that  may  result  from  our  operations  due  to  the  inherent  operational  risks  of  the  seaborne
transportation industry.

We carry insurance to protect us against most of the accident-related risks involved in the conduct of our business, including marine hull and machinery
insurance, protection and indemnity insurance, which include pollution risks, crew insurance and war risks insurance. However, we may not be adequately
insured to cover all of our potential losses, which could have a material adverse effect on us. Additionally, our insurers may refuse to pay particular claims,
and our insurance may be voidable by the insurers if we take, or fail to take, certain action, such as failing to maintain certification of our vessels with the
applicable maritime regulatory organizations. Any significant uninsured or under-insured loss or liability could have a material adverse effect on our business,
financial  condition,  results  of  operations  and  cash  flows  and  our  ability  to  pay  dividends.  In  addition,  we  may  not  be  able  to  obtain  adequate  insurance
coverage at reasonable rates in the future during adverse insurance market conditions.

In addition, we do not carry loss-of-hire insurance, which covers the loss of revenues during extended vessel off-hire periods, such as those that occur
during  an  unscheduled  drydocking  due  to  damage  to  the  vessel  from  accidents.  Accordingly,  any  loss  of  a  vessel  or  extended  vessel  off-hire,  due  to  an
accident or otherwise, could have a material adverse effect on our business, financial condition, results of operations and our ability to pay dividends.

Risks Relating to Our Company

Our business strategy includes chartering-in vessels, and we may not be able to charter-in suitable vessels.

Our business strategy depends, in large part, on our ability to charter-in vessels. If we are not able to find suitable vessels to charter-in, or to charter-in
vessels at what we deem to be a reasonable rate, we may not be able to operate profitably or perform our contractual obligations. As a result, we may need to
adjust our business strategy, and we may experience material adverse effects on our business, financial condition and results of operations. In addition, if we
charter in a vessel and shipping rates were to subsequently decrease or we were unable to secure employment for that vessel, our obligation under the charter
to pay above-market rates may adversely affect our financial condition and results of operations.

We  depend  upon  a  few  significant  customers  for  a  large  part  of  our  revenues  and  cash  flow,  and  the  loss  of  one  or  more  of  these  customers  could
adversely affect our financial performance.

We expect to derive a significant part of our revenue and cash flow from a relatively small number of repeat customers. For the year ended December 31,
2015, one customer accounted for 13% of our revenues. For the fiscal years ended December 31, 2015 and 2014, our top two customers accounted for 22%
and 15% of our revenues, respectively. If one or more of our significant

30

 
 
 
 
 
 
 
 
 
 
customers  is  unable  to  perform  under  one  or  more  charters  or  COAs  with  us  and  we  are  not  able  to  find  a  replacement  charter  or  COA,  or  if  a  customer
exercises  certain  rights  to  terminate  the  charter  or  COA,  we  could  suffer  a  loss  of  revenues  that  could  materially  adversely  affect  our  business,  financial
condition, results of operations and cash available for distribution as dividends to our shareholders.

We could lose a customer or the benefits of a charter or COA if, among other things:

the customer fails to make charter payments because of its financial inability, disagreements with us or otherwise; or

the customer terminates the charter because we do not perform in accordance with such charter and do not cure such failures within a specified period.

•

•

If we lose a key customer, we may be unable to obtain replacement charters or COAs on comparable terms or at all. The loss of any of our customers,
COAs, charters or vessels, or a decline in payments under our agreements, could have a material adverse effect on our business, results of operations and
financial condition and our ability to pay dividends to our shareholders.

On February 8, 2016, the party to one of the Company’s COAs filed for Chapter 11 bankruptcy protection. This customer accounted for 13% of total
revenue in 2015. The Company continues to provide logistics services to this customer post-petition and has been compensated for services provided post-
petition. The majority of pre-petition accounts receivable has been reserved for in accordance with the Company’s policy regarding allowances for doubtful
accounts. The Company will continue to closely monitor the developments in the bankruptcy proceedings; however, as of the time of this filing, we do not
expect any disruption to the services we provide under this contract.

We are a holding company, and depend on the ability of our subsidiaries, through which we operate our business, to distribute funds to us in order to
satisfy our financial obligations or to make dividend payments.

We  are  a  holding  company,  and  our  subsidiaries  conduct  all  of  our  operations  and  own  all  of  our  operating  assets.  The  equity  interests  in  our  vessel-
owning subsidiaries represent a significant portion of our operating assets. As a result, our ability to satisfy our financial obligations and to pay dividends to
our shareholders depends on the ability of our subsidiaries to generate profits available for distribution to us and, to the extent that they are unable to generate
profits, we will be unable to pay dividends to our shareholders.

We are subject to certain risks with counterparties on contracts and the failure of such counterparties to meet their obligations could cause us to suffer
losses or otherwise adversely affect our business and ability to comply with covenants in our loan agreements.

We enter into various contracts that are material to the operation of our business, including COAs, time charters and voyage charters under which we
employ our vessels, and charter agreements under which we charter-in vessels. We also enter into loan agreements and hedging agreements, such as interest
rate swap agreements, bunker swap agreements, and forward freight agreements, or FFAs. Such agreements subject us to counterparty risks. The ability and
willingness of each of our counterparties to perform its obligations under a contract with us will depend on a number of factors that are beyond our control,
including,  among  other  things,  general  economic  conditions,  the  condition  of  the  drybulk  shipping  industry,  the  overall  financial  condition  of  our
counterparty, prevailing prices for drybulk cargoes, rates received for specific types of vessels and voyages, and various expenses. In addition, in depressed
market conditions, our customers may no longer need us to carry a cargo that is currently under contract or may be able to obtain carriage at a lower rate. If
our  customers  fail  to  meet  their  obligations  to  us  or  attempt  to  renegotiate  our  employment  agreements  it  may  be  difficult  to  secure  suitable  substitute
employment  for  such  vessel,  and  any  new  charter  arrangements  we  secure  may  be  at  lower  rates  or,  if  our  counterparties  fail  to  deliver  a  vessel  we  have
agreed to charter-in, or if a counterparty otherwise fails to honor its obligations to us under a contract, we could sustain significant losses which could have a
material adverse effect on our business, financial condition, results of operations, cash flows, ability to pay dividends to holders of our common shares in the
amounts anticipated or at all and compliance with covenants in our secured loan agreements.

Additionally, we are subject to certain risks as a result of using our vessels as collateral. If we are in breach of financial covenants contained in our loan
agreements, we may not be successful in obtaining waivers and amendments. If our indebtedness is accelerated, it may be difficult in the current financing
environment for us to refinance our debt or obtain additional financing and we could lose our vessels if our lenders foreclose on their liens. Please see “— We
may be unable to comply with covenants in our credit facilities or any future financial obligations that impose operating and financial restrictions on us.”

31

 
 
 
 
 
 
 
We may be unable to comply with covenants in our credit facilities or any future financial obligations that impose operating and financial restrictions on
us.

Our credit facilities, which are secured by mortgages on our vessels, impose certain operating and financial restrictions on us, mainly to ensure that the
market value of the mortgaged vessel under the applicable credit facility does not fall below a certain percentage of the outstanding amount of the loan, which
we refer to as the collateral maintenance or loan to value ratio. In addition, certain of our credit facilities include other financial covenants, which require us
to, among other things, maintain:

•

•

a consolidated leverage ratio of not more than 200%;

a consolidated debt service ratio of not less than 125%;

• Minimum consolidated net worth of $45 million;

•

consolidated minimum liquidity of not less than $16 million plus $1 million for each additional vessel we acquire

In general, the operating restrictions that are contained in our credit facilities may prohibit or otherwise limit our ability to, among other things:

•

•

•

•

effect changes in management of our vessels;

sell or dispose of any of our assets, including our vessels;

declare and pay dividends;

incur additional indebtedness;

• mortgage our vessels; and

•

incur and pay management fees or commissions.

Non-compliance with any of our financial covenants or operating restrictions contained in our credit facilities may constitute an event of default under our
credit facilities, which, unless cured within the grace period set forth under the applicable credit facility, if applicable, or waived or modified by our lenders,
provides  our  lenders  with  the  right  to,  among  other  things,  require  us  to  post  additional  collateral,  enhance  our  equity  and  liquidity,  increase  our  interest
payments,  pay  down  our  indebtedness  to  a  level  where  we  are  in  compliance,  sell  vessels  in  our  fleet,  reclassify  our  indebtedness  as  current  liabilities,
accelerate  our  indebtedness,  or  foreclose  their  liens  on  our  vessels  and  the  other  assets  securing  the  credit  facilities,  which  would  impair  our  ability  to
continue to conduct our business.

As of December 31, 2015, we were in not in compliance with certain covenants contained in our debt agreements and had to obtain waivers from the
facility  agents.  Please  read  “Management’s  Discussion  and  Analysis  of  Financial  Condition  and  Results  of  Operations  —  Liquidity  and  Capital
Resources — Borrowing Activities.”

Furthermore, certain of our credit facilities contain a cross-default provision that may be triggered by a default under one of our other credit facilities. A
cross-default provision means that a default on one loan would result in a default on certain other loans. Because of the presence of cross-default provisions in
certain of our credit facilities, the refusal of any one lender under our credit facilities to grant or extend a waiver could result in certain of our indebtedness
being  accelerated.  If  our  secured  indebtedness  is  accelerated  in  full  or  in  part,  it  would  be  very  difficult  in  the  current  financing  environment  for  us  to
refinance our debt or obtain additional financing and we could lose our vessels and other assets securing our credit facilities if our lenders foreclose their
liens, which would adversely affect our ability to conduct our business.

Moreover, in connection with any waivers of or amendments to our credit facilities that we may obtain, our lenders may impose additional operating and
financial restrictions on us or modify the terms of our existing credit facilities. These restrictions may further restrict our ability to, among other things, pay
dividends, make capital expenditures or incur additional indebtedness, including through the issuance of guarantees. In addition, our lenders may require the
payment  of  additional  fees,  require  prepayment  of  a  portion  of  our  indebtedness  to  them,  accelerate  the  amortization  schedule  for  our  indebtedness  and
increase  the  interest  rates  they  charge  us  on  our  outstanding  indebtedness.  For  more  information,  please  read  “Management’s  Discussion  and  Analysis  of
Financial Condition and Results of Operations — Liquidity and Capital Resources — Borrowing Activities.”

32

 
 
 
 
 
 
 
We may be unable to effectively manage our growth strategy.

One of our principal business strategies is to continue to expand capacity and flexibility by increasing our owned fleet as we secure additional demand for

our services. Our growth strategy will depend upon a number of factors, some of which may not be within our control. These factors include our ability to:

•

•

•

•

•

•

•

•

enter into new contracts for the transportation of cargoes;

locate and acquire suitable vessels for acquisitions at attractive prices;

obtain required financing for our existing and new operations;

integrate  any  acquired  vessels  successfully  with  our  existing  operations,  including  obtaining  any  approvals  and  qualifications  necessary  to  operate
vessels that we acquire;

enhance our customer base;

hire, train and retain qualified personnel and crew to manage and operate our growing business and fleet;

identify additional new markets; and

improve our operating, financial and accounting systems and controls.

We intend to finance our growth with the funds that were made available to the Company upon consummation of the Mergers, and may undertake future
financings. Our failure to effectively identify, purchase, develop and integrate any vessels could adversely affect our business, financial condition and results
of operations. The number of employees that perform services for us and our current operating and financial systems may not be adequate as we implement
our plan to expand the size of our fleet, and we may not be able to effectively hire more employees or adequately improve those systems. Finally, acquisitions
may require additional equity issuances or debt issuances (with amortization payments), both of which could lower our available cash. If any such events
occur, our financial condition may be adversely affected.

Growing any business presents numerous risks such as difficulty in obtaining additional qualified personnel and managing relationships with customers
and  suppliers.  The  expansion  of  our  fleet  may  impose  significant  additional  responsibilities  on  our  management  and  staff,  and  may  necessitate  that  we
increase the number of personnel. We cannot give any assurance that we will be successful in executing our growth plans or that we will not incur significant
expenses and losses in connection with our future growth.

Investment in Forward Freight Agreements and other derivative instruments could result in losses.

We  manage  our  market  exposure  using  forward  freight  agreements,  or  FFAs,  and  other  derivative  instruments,  such  as  bunker  hedging  contracts  and
interest rate swap agreements. FFAs are cash-settled derivative contracts based on future freight delivery rates and other derivative instruments. FFAs may be
used to hedge exposure to the charter markets by providing for the purchase or sale of a contracted charter rate along a specified route or combination of
routes and over a specified period of time. Upon settlement, if the contracted charter rate is less than the settlement rate, the seller of the FFA is required to
pay the buyer an amount equal to the difference between the contracted rate and the settlement rate, multiplied by the number of days in the specified period.
Conversely, if the contracted rate is greater than the settlement rate, the buyer is required to pay the seller the settlement sum. If we take positions in FFAs and
do  not  correctly  anticipate  rate  movements  for  the  specified  vessel  route  or  routes  and  relevant  time  period  or  our  assumptions  regarding  the  relative
relationships of certain vessels’ earnings, routes and other factors relevant to the FFA markets are incorrect, we could suffer losses in settling or terminating
our FFAs. In addition, we cannot guarantee that such hedges will qualify for special hedge accounting and, as such, our use of such derivatives may lead to
material fluctuations in our results of operations. 

We also seek to manage our exposure to volatility in the market price of bunkers and interest rate fluctuations by entering into bunker hedging contracts
and interest rate swap agreements. There can be no assurance that we will be able to successfully limit our risks, leaving us exposed to unprofitable contracts
and we may suffer significant losses from these hedging activities.

33

 
 
 
 
 
 
Our  long-term  COAs,  single  charter  bookings  and  time-charter  agreements  may  result  in  significant  fluctuations  in  our  quarterly  results,  which  may
adversely affect our liquidity, as well as our ability to satisfy our financial obligations.

As part of our business strategy, we enter into long-term COAs, single charter bookings and time-charter agreements. We evaluate entering into long-term
positions based on the expected return over the full term of the contract. However, long-term contracts that we believe provide attractive returns over their full
term may produce losses over portions of the contract period. We may be required to provide additional margin collateral in connection with FFA positions
that  are  settled  through  clearinghouses,  depending  upon  movements  in  the  FFA  markets.  These  interim  losses,  fluctuations  in  our  quarterly  results  or
incremental collateral requirements may adversely affect our financial liquidity, as well as our ability to satisfy our financial obligations.

We depend on COAs, which could require us to operate at unfavorable rates for a certain amount of time or subject us to other operating risks.

A significant portion of our revenues are derived from COAs. While COAs provide a relatively stable and predictable source of revenue, they typically fix
the  rate  we  are  paid  for  our  drybulk  shipping  services.  Once  we  have  entered  into  a  COA,  if  we  have  not  correctly  anticipated  vessel  rates,  location  and
availability for our owned or chartered-in fleet to fulfill the COA, we could suffer losses. Moreover, factors beyond our control may cause the rates we are
paid under that COA to become unprofitable. Nevertheless, we would be obligated to continue to perform at these rates for the term of the COA. In addition,
factors beyond our control, such as vessel availability, port delays or congestion, changes in government or industry rules or regulation, industrial actions or
acts of terrorism or war, could affect our ability to perform our obligations under our COAs, which could result in breach of contract or other claims by our
COA counterparties. Any of these occurrences could have a material adverse effect on our business, financial condition and results of operations and financial
condition.

We are a “smaller reporting company” and we cannot be certain if the reduced disclosure requirements applicable to smaller reporting companies will
make our common shares less attractive to investors.

We are a “smaller reporting company,” as defined in the Securities Act of 1934, and we may take advantage of certain exemptions from various reporting
requirements that are applicable to other public companies. These exemptions include not being required to comply with the auditor attestation requirements
of Section 404 of the Sarbanes-Oxley Act of 2002, or Sarbanes-Oxley and reduced disclosure obligations regarding executive compensation in our periodic
reports  and  proxy  statements.  Such  exemptions  may  be  available  until  the  our  public  float  exceeds  $75  million  as  of  the  last  day  of  our  most  recently
completed second fiscal quarter. Investors may find our common shares and the price of our common shares less attractive because we rely, or may rely, on
these exemptions. If some investors find our common shares less attractive as a result, there may be a less active trading market for our common shares and
the price of our common shares may be more volatile.

Obligations associated with being a public company require significant company resources and management attention, and we will incur increased costs
as a result of being a public company.

We will continue to be subject to the reporting requirements of the Securities Exchange Act of 1934, as amended, or the Exchange Act, and the other rules
and regulations of the SEC, including Sarbanes-Oxley, and requirements of the NASDAQ Global Select Market. These requirements and rules may place a
strain on our systems and resources. For example, the Exchange Act requires that we file annual, quarterly and current reports with respect to our business
and  financial  condition  and  Sarbanes-Oxley  requires  that  we  maintain  effective  disclosure  controls  and  procedures  and  internal  control  over  financial
reporting. These reporting and other obligations will place significant demands on our management, administrative, operational and accounting resources and
will  cause  us  to  incur  significant  legal,  accounting  and  other  expenses  that  we  had  not  previously  incurred.  The  expenses  incurred  by  public  companies,
generally, for reporting and corporate governance purposes have been increasing and the costs we will incur for such purposes may strain our resources. We
expect these rules and regulations to increase our legal and financial compliance costs, divert management's attention to ensure compliance and to make some
activities  more  time-consuming  and  costly.  We  may  need  to  upgrade  our  systems  or  create  new  systems,  implement  additional  financial  and  management
controls, reporting systems and procedures, create or outsource an internal audit function, and hire additional accounting and finance staff. If we are unable to
accomplish these objectives in a timely and effective fashion, our ability to comply with the financial reporting requirements and other rules that apply to
reporting companies could be impaired. In addition, our limited management resources may exacerbate the difficulties in complying with these reporting and
other requirements while focusing on executing our business strategy. Our incremental general and administrative expenses as a publicly traded corporation
will include costs associated with reports to shareholders, tax returns, investor relations, registrar and transfer agent’s fees, incremental director and officer
liability insurance costs and director compensation. We cannot predict or estimate the amount of the additional costs we may incur, the timing of such costs or
the  degree  of  impact  that  our  management’s  attention  to  these  matters  will  have  on  our  business.  Any  failure  to  maintain  effective  internal  control  over
financial reporting could have a material adverse effect on our business, prospects,

34

 
 
 
 
 
 
 
liquidity, results of operations and financial condition. Furthermore, if we are unable to satisfy our obligations as a public company, we could be subject to
delisting of our common shares, fines, sanctions and other regulatory action.

We are required to comply with certain provisions of Section 404 of Sarbanes-Oxley, although as a smaller reporting company, we will be exempt from
certain of its requirements for so long as we remain as such. For example, Section 404 of Sarbanes-Oxley requires that we and our independent auditors report
annually  on  the  effectiveness  of  our  internal  control  over  financial  reporting,  however,  as  a  smaller  reporting  company,  we  may  take  advantage  of  an
exemption from the auditor attestation requirement. Once we are no longer a smaller reporting company or, if prior to such date, we opt to no longer take
advantage of the applicable exemption, we will be required to include an opinion from our independent auditors on the effectiveness of our internal control
over  financial  reporting.  Management,  however,  is  not  exempt  from  this  requirement,  and  is  required  to,  among  other  things,  maintain  and  periodically
evaluate  our  internal  control  over  financial  reporting  and  disclosure  controls  and  procedures.  In  particular,  we  will  need  to  perform  system  and  process
evaluation and testing of our internal control over financial reporting to allow us to report on the effectiveness of our internal control over financial reporting,
as required.

A  failure  to  pass  inspection  by  classification  societies  could  result  in  one  or  more  vessels  being  unemployable  unless  and  until  they  pass  inspection,
resulting in a loss of revenues from such vessels for that period and a corresponding decrease in earnings.

The hull and machinery of every commercial vessel must be classed by a classification society authorized by its country of registry. The classification
society certifies that a vessel is safe and seaworthy in accordance with the applicable rules and regulations of the country of registry of the vessel and the
United Nations Safety of Life at Sea Convention. Our owned fleet is currently enrolled with Bureau Veritas (BV), De Norske Veritas (DNV), and Nippon
Kaiji Kyokai (NK).

A vessel must undergo annual surveys, intermediate surveys and special surveys. In lieu of a special survey, a vessel’s machinery may be on a continuous
survey cycle, under which the machinery would be surveyed periodically over a five-year period. Our vessels are on special survey cycles for hull inspection
and continuous survey cycles for machinery inspection. Every vessel must undergo regulatory surveys of its underwater parts every 30 to 60 months.

If  a  vessel  fails  any  annual  survey,  intermediate  survey  or  special  survey,  the  vessel  may  be  unable  to  trade  between  ports  and,  therefore,  would  be

unemployable, potentially causing a negative impact on our revenues due to the loss of revenues from such vessel until it was able to trade again.

If we purchase and operate secondhand vessels, we may be exposed to increased operating costs which could adversely affect our earnings and, as our
fleet ages, the risks associated with older vessels could adversely affect our ability to obtain profitable charters.

As part of our current business strategy to increase our owned fleet, we may acquire new and secondhand vessels. While we typically inspect secondhand
vessels prior to purchase, this does not provide us with the same knowledge about their condition that we would have had if these vessels had been built for
and operated exclusively by us. Even if we physically inspect a secondhand vessel, an inspection does not provide us with the same knowledge about its
condition that we would have if the vessel had been operated exclusively by us. Accordingly, we may not discover defects or other problems with secondhand
vessels  prior  to  purchase  or  charter,  or  may  incur  costs  to  terminate  a  purchase  agreement.  Any  such  hidden  defects  or  problems,  when  detected,  may  be
expensive to repair, and if not detected, may result in accidents or other incidents for which we may become liable to third parties.

In general, the costs to maintain a vessel in good operating condition increase with the age of the vessel. Older vessels are typically less fuel-efficient than
more recently constructed vessels due to improvements in engine technology. Cargo insurance rates increase with the age of a vessel, making older vessels
less desirable to charterers.

Furthermore, governmental regulations, safety or other equipment standards related to the age of vessels may require expenditures for alterations, or the
addition of new equipment, to our vessels and may restrict the type of activities in which the vessels may engage. As our vessels age, market conditions may
not justify those expenditures or enable us to operate our vessels profitably during the remainder of their useful lives.

Unless we set aside reserves or are able to borrow funds for vessel replacement, we will be unable to replace the vessels in our fleet at the end of their
useful lives.

We estimate the useful life of most of our vessels to be 25 years to 30 years from the date of initial delivery from the shipyard. The remaining estimated
useful lives of our fleet range from 4 to 25 years, depending on the type of vessel and market conditions. The average age of our owned drybulk carriers at the
time of this filing is approximately 10 years. A portion of our cash flows and income are dependent on the revenues earned by employing our vessels. If we
are unable to replace the vessels in our fleet

35

 
 
 
 
 
 
 
 
 
 
 
upon the expiration of their useful lives, our business, results of operations, financial condition and ability to pay dividends could be materially and adversely
affected.  We  currently  do  not  maintain  reserves  for  vessel  replacements.  We  intend  to  finance  vessel  replacements  from  internally  generated  cash  flow,
borrowings under our credit facilities or additional equity or debt offerings.

Our ability to obtain additional debt financing, or refinance any existing indebtedness, may be dependent on the performance and length of our COAs
and charters and the creditworthiness of our contract counterparties.

The performance and length of our COAs and charters and the actual or perceived credit quality of our contract counterparties, and any defaults by them,
may materially affect our ability to obtain the additional capital resources required to purchase additional vessels or may significantly increase our costs of
obtaining such capital. Our inability to obtain additional financing on acceptable terms or at all may materially affect our results of operations and our ability
to implement our business strategy.

We intend to partially finance acquisitions of vessels with borrowings drawn under credit facilities. While we may refinance amounts drawn under our
credit facilities with the net proceeds of future debt and equity offerings, we cannot assure you that we will be able to do so at interest rates and on terms that
are acceptable to us or at all. If we are not able to refinance these amounts with the net proceeds of debt and equity offerings at an interest rate or on terms
acceptable to us or at all, we will have to dedicate a larger portion of our cash flow from operations to pay the principal and interest of this indebtedness. If we
are  not  able  to  satisfy  these  obligations,  we  may  have  to  undertake  alternative  financing  plans.  The  actual  or  perceived  credit  quality  of  our  contract
counterparties, any defaults by them and the market value of our fleet, among other things, may materially affect our ability to obtain alternative financing. In
addition,  debt  service  payments  under  our  credit  facilities  or  alternative  financing  may  limit  funds  otherwise  available  for  working  capital,  capital
expenditures, the payment of dividends and other purposes. If we are unable to meet our debt obligations, or if we otherwise default under our credit facilities
or  alternative  financing  arrangements,  our  lenders  could  declare  the  debt,  together  with  accrued  interest  and  fees,  to  be  immediately  due  and  payable  and
foreclose  on  our  fleet,  which  could  result  in  the  acceleration  of  other  indebtedness  that  we  may  have  at  such  time  and  the  commencement  of  similar
foreclosure proceedings by other lenders.

We depend on our Chief Executive Officer, our Chief Financial Officer and other key employees, and the loss of their services would have a material
adverse effect on our business, results and financial condition.

We  depend  on  the  efforts,  knowledge,  skill,  reputations  and  business  contacts  of  our  Chief  Executive  Officer,  Edward  Coll,  and  our  Chief  Financial
Officer,  Anthony  Laura,  and  other  key  employees  including  Claus  Boggild,  Mads  Boye  Petersen,  Peter  Koken,  Robert  Seward,  Fotis  Doussopoulos,  and
Gianni Del Signore. Accordingly, our success will depend on the continued service of these individuals. We do not have employment agreements with our
executive officers. We may experience departures of senior executive officers and other key employees, and we cannot predict the impact that any of their
departures would have on our ability to achieve our financial objectives. The loss of the services of any of them could have a material adverse effect on our
business, results of operations and financial condition.

We may be subject to litigation, arbitration and other proceedings that could have an adverse effect on our business

We may be, from time to time, involved in various litigation matters arising in the ordinary course of business, or otherwise. These matters may include,
among other things, contract disputes, personal injury claims, environmental matters, governmental claims for taxes or duties, securities, or maritime matters.
The potential costs to resolve any claim or other litigation matter, or a combination of these, may have a material adverse effect on us because of potential
negative outcomes, the costs associated with asserting our claims or defending such lawsuits, and the diversion of management's attention to these matters.

United  States  tax  authorities  could  treat  us  as  a  “passive  foreign  investment  company,”  which  could  have  adverse  United  States  federal  income  tax
consequences to U.S. holders

A foreign corporation will be treated as a “passive foreign investment company,” or PFIC, for United States federal income tax purposes if either (1) at
least 75% of its gross income for any taxable year consists of certain types of “passive income” or (2) at least 50% of the average value of the corporation's
assets produce or are held for the production of those types of “passive income.” For purposes of these tests, “passive income” includes dividends, interest,
and gains from the sale or exchange of investment property and rents and royalties other than rents and royalties which are received from unrelated parties in
connection with the active conduct of a trade or business. For purposes of these tests, income derived from the performance of services does not constitute
“passive income.” United States shareholders of a PFIC are subject to a disadvantageous United States federal income tax regime with respect to the income
derived by the PFIC, the distributions they receive from the PFIC and the gain, if any, they derive from the sale or other disposition of their shares in the
PFIC.

36

 
 
 
 
 
 
 
 
 
Based on our proposed method of operation, we do not believe that we will be a PFIC with respect to any taxable year. In this regard, we intend to treat
the gross income we derive or are deemed to derive from our time chartering activities as services income, rather than rental income. Accordingly, we believe
that  our  income  from  our  time  chartering  activities  does  not  constitute  “passive  income,”  and  the  assets  that  we  own  and  operate  in  connection  with  the
production of that income do not constitute passive assets.

There is, however, no direct legal authority under the PFIC rules addressing our proposed method of operation. Accordingly, no assurance can be given
that the United States Internal Revenue Service, or IRS, or a court of law will accept our position, and there is a risk that the IRS or a court of law could
determine  that  we  are  a  PFIC.  Moreover,  no  assurance  can  be  given  that  we  would  not  constitute  a  PFIC  for  any  future  taxable  year  if  there  were  to  be
changes in the nature and extent of our operations.

If  the  IRS  were  to  find  that  we  are  or  have  been  a  PFIC  for  any  taxable  year,  our  United  States  shareholders  will  face  adverse  United  States  tax
consequences.  Under  the  PFIC  rules,  unless  those  shareholders  make  an  election  available  under  the  Code  (which  election  could  itself  have  adverse
consequences for such shareholders), such shareholders would be liable to pay United States federal income tax at the then prevailing income tax rates on
ordinary income plus interest upon excess distributions and upon any gain from the disposition of our common shares, as if the excess distribution or gain had
been recognized ratably over the shareholder’s holding period of our common shares.

We may have to pay tax on United States source income, which would reduce our earnings

Under sections 863(c)(3) and 887(a) of the United States Internal Revenue Code of 1986, as amended, or the “Code,” 50% of the gross shipping income
of a vessel owning or chartering corporation, such as ourselves and our subsidiaries, that is attributable to transportation that begins or ends, but that does not
both begin and end, in the United States may be subject to a 4% United States federal income tax without allowance for deduction, unless that corporation
qualifies for exemption from tax under section 883 of the Code and the applicable Treasury Regulations recently promulgated thereunder.

We expect that we and each of our subsidiaries qualify for this statutory tax exemption and we will take this position for United States federal income tax
return  reporting  purposes.  However,  there  are  factual  circumstances  beyond  our  control  that  could  cause  us  to  lose  the  benefit  of  this  tax  exemption  and
thereby become subject to United States federal income tax on our United States source income. Due to the factual nature of the issues involved, we can give
no assurances on our tax-exempt status or that of any of our subsidiaries.

If we or our subsidiaries are not entitled to exemption under Code section 883 for any taxable year, we or our subsidiaries could be subject for those years
to an effective 2% United States federal income tax on the shipping income these companies derive during the year that are attributable to the transport of
cargoes to or from the United States. The imposition of this taxation would have a negative effect on our business and would result in decreased earnings
available for distribution to our shareholders.

We have had and in the future may identify material weaknesses in our internal control over financial reporting that may cause us to fail to meet our
reporting obligations or result in material misstatements of our financial statements

Our management team is responsible for establishing and maintaining adequate internal control over financial reporting. Internal control over financial
reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements in
accordance with U.S. generally accepted accounting principles. A material weakness is a deficiency, or a combination of deficiencies, in internal control over
financial reporting such that there is a reasonable possibility that a material misstatement of annual or interim financial statements will not be prevented or
detected on a timely basis.

Prior to the Mergers, the Company was not a public reporting company and did not have a sufficient number of accounting personnel or adequate systems
to  maintain  an  effective  system  of  internal  control  over  financial  reporting.  We  and  our  independent  registered  public  accounting  firm  identified  material
weaknesses  during  the  preparation  of  our  financial  statements  as  of  and  for  the  year  ended  December  31,  2014.  During  2015,  we  made  significant
improvements  to  our  internal  controls  and  remediated  the  material  weaknesses  in  internal  control  over  financial  reporting  identified  in  2014.  While  these
measures correct the material weaknesses identified by us or our independent registered public accounting firm, we cannot assure that there will not be other
material weaknesses that we or our independent registered public accounting firm will identify. If additional material weaknesses in our internal controls are
discovered in the future, they may adversely affect our ability to record, process, summarize, and report financial information timely and accurately.

37

 
 
 
 
 
 
 
 
 
Risks Related To Our Common Shares

Future sales of our common shares could cause the market price of our common shares to decline.

The  market  price  of  our  common  shares  could  decline  due  to  sales  of  a  large  number  of  shares  in  the  market,  including  sales  of  shares  by  our  large
shareholders, or the perception that these sales could occur.  These sales could also make it more difficult or impossible for us to sell equity securities in the
future at a time and price that we deem appropriate to raise funds through future offerings of common shares. 

We may need to raise additional capital in the future, which may not be available on favorable terms or at all or which may dilute our common shares

or adversely affect its market price.

We  may  require  additional  capital  to  expand  our  business  and  increase  revenues,  add  liquidity  in  response  to  negative  economic  conditions,  meet
unexpected liquidity needs caused by industry volatility or uncertainty and reduce our outstanding indebtedness under our existing facilities. To the extent that
our existing capital and borrowing capabilities are insufficient to meet these requirements and cover any losses, we will need to raise additional funds through
debt or equity financings, including offerings of our common shares, securities convertible into our common shares, or rights to acquire our common shares,
or curtail our growth and reduce our assets or restructure arrangements with existing security holders. Any equity or debt financing, or additional borrowings,
if available at all, may be on terms that are not favorable to us. Equity financings could result in dilution to our shareholders, as described further below, and
the securities issued in future financings may have rights, preferences and privileges that are senior to those of our common shares. If our need for capital
arises because of significant losses, the occurrence of these losses may make it more difficult for us to raise the necessary capital. If we cannot raise funds on
acceptable terms if and when needed, we may not be able to take advantage of future opportunities, grow our business or respond to competitive pressures or
unanticipated requirements.

Future issuances of our common shares could dilute our shareholders’ interests in our company.

We may, from time to time, issue additional common shares to support our growth strategy, reduce debt or provide us with capital for other purposes that
our Board of Directors believes to be in our best interest.  To the extent that an existing shareholder does not purchase additional shares that we may issue,
that shareholder’s interest in our company will be diluted, which means that its percentage of ownership in our company will be reduced.  Following such a
reduction,  that  shareholder’s  common  shares  would  represent  a  smaller  percentage  of  the  vote  in  our  Board  of  Directors’  elections  and  other  shareholder
decisions.

Volatility in the market price and trading volume of our common shares could adversely impact the trading price of our common shares.

The  stock  market  in  recent  years  has  experienced  significant  price  and  volume  fluctuations  that  have  often  been  unrelated  or  disproportionate  to  the
operating performance of companies like us. These broad market factors may materially reduce the market price of our common shares, regardless of our
operating performance. The market price of our common shares, which has experienced significant price and volume fluctuations in recent months, could
continue to fluctuate significantly for many reasons, including in response to the risks described herein or for reasons unrelated to our operations, such as
reports  by  industry  analysts,  investor  perceptions  or  negative  announcements  by  our  competitors  or  suppliers  regarding  their  own  performance,  as  well  as
industry conditions and general financial, economic and political instability. A decrease in the market price of our common shares would adversely impact the
value of your common shares.

Classified Board of Directors.

Our Board of Directors are divided into three classes of directors serving staggered, three-year terms beginning upon the expiration of the initial term for
each class. This classified board provision could discourage a third party from making a tender offer for our shares or attempting to obtain control of us.  It
could also delay shareholders who do not agree with the policies of our Board of Directors from removing a majority of our Board of Directors for up to two
years.

Our senior executive officers and directors may not be able to successfully organize and manage a publicly traded company.

Not all of our senior executive officers or directors have previously organized and managed a publicly traded company, and they may not be successful in
doing so. The demands of organizing and managing a publicly traded company, like ours, is much greater as compared to those of a private company, and
some of our senior executive officers and directors may not be able to successfully meet those increased demands.

38

 
 
 
 
 
 
 
 
 
 
 
 
 
We are incorporated in Bermuda and it may not be possible for our investors to enforce U.S. judgments against us.

We are incorporated in Bermuda and substantially all of our assets are located outside the United States. In addition, one of our directors is a non-resident
of the United States, and all or a substantial portion of such director’s assets are located outside the United States. As a result, it may be difficult or impossible
for  U.S.  investors  to  serve  process  within  the  United  States.  upon  us  or  our  directors  and  executive  officers,  or  to  enforce  a  judgment  against  us  for  civil
liabilities in United States courts.

In addition, you should not assume that courts in the countries in which we are incorporated or where our assets are located would enforce judgments of
United States courts obtained in actions against us based upon the civil liability provisions of applicable United States federal and state securities laws or
would enforce, in original actions, liabilities against us based on those laws.

Because we are a foreign corporation, you may not have the same rights that a shareholder in a U.S. corporation may have.

We are a Bermuda exempted company. Our memorandum of association and bye-laws and the Companies Act, 1981 of Bermuda, or the Companies Act,
govern our affairs. The Companies Act does not as clearly establish your rights and the fiduciary responsibilities of our directors as do statutes and judicial
precedent in some United States jurisdictions. Therefore, you may have more difficulty in protecting your interests as a shareholder in the face of actions by
the  management,  directors  or  controlling  shareholders  than  would  shareholders  of  a  corporation  incorporated  in  a  United  States  jurisdiction.  There  is  a
statutory remedy under Section 111 of the Companies Act which provides that a shareholder may seek redress in the courts as long as such shareholder can
establish that our affairs are being conducted, or have been conducted, in a manner oppressive or prejudicial to the interests of some part of the shareholders,
including such shareholder. However, you may not have the same rights that a shareholder in a United States corporation may have.

ITEM 1B. UNRESOLVED STAFF COMMENTS.

Not applicable.

 ITEM 2. PROPERTIES.

Phoenix Bulk Carriers (US) LLC, the administrative agent for the Company, maintains office space at 109 Long Wharf, Newport, Rhode Island 02840.
The building is owned by 109 Long Wharf LLC (“Long Wharf”), a wholly-owned subsidiary of the Company since September 1, 2014. Long Wharf was
previously owned by certain of the Company’s Executive Officers and Directors. The Company leases office space in Copenhagen, Athens and Singapore.

ITEM 3. LEGAL PROCEEDINGS

We  have  not  been  involved  in  any  legal  proceedings  which  we  believe  are  likely  to  have,  or  have  had  a  significant  effect  on  our  business,  financial
position,  results  of  operations  or  cash  flows,  nor  are  we  aware  of  any  proceedings  that  are  pending  or  threatened  which  we  believe  are  likely  to  have  a
significant effect on our business, financial position, results of operations or liquidity.  From time to time, we may be subject to legal proceedings and claims
in  the  ordinary  course  of  business,  principally  personal  injury  and  property  casualty  claims.    We  expect  that  these  claims  would  be  covered  by  insurance,
subject to customary deductibles.  Those claims, even if lacking merit, could result in the expenditure of significant financial and managerial resources. 

ITEM 4. MINE SAFETY DISCLOSURES

Not applicable.

39

 
 
 
 
 
 
 
 
 
 
PART II.

ITEM 5. MARKET FOR REGISTRANT'S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF
EQUITY SECURITIES.

Market Information

Our common shares are traded on The Nasdaq Capital Market under the symbol PANL. The following table sets forth the high and low sales prices for

our common shares for the periods indicated since our common shares began public trading (as PANL) on October 3, 2014.

2015

Fourth Quarter

Third Quarter

Second Quarter

First Quarter

2014

Fourth Quarter

Holders

High

$3.65

$3.68

$3.77

$4.70

High

$10.09

Low

$2.57

$2.72

$2.22

$2.70

Low

$4.51

As of March 23, 2016, there were approximately 446 holders of record of our common shares.

Dividends 

Under our Bye-laws, our board of directors may declare dividends or distributions out of contributed surplus and may also pay interim dividends to be
paid  in  cash,  shares  of  the  Company’s  stock  or  any  combination  thereof.  Our  board  of  directors’  objective  is  to  generate  competitive  returns  for  our
shareholders. Any dividends declared will be in the sole discretion of the board of directors and will depend upon earnings, restrictions in our debt agreements
described  later  in  this  prospectus,  market  prospects,  current  capital  expenditure  programs  and  investment  opportunities,  the  provisions  of  Bermuda  law
affecting  the  payment  of  distributions  to  shareholders  and  other  factors.  Under  Bermuda  law,  the  board  of  directors  has  no  discretion  to  declare  or  pay  a
dividend if there are reasonable grounds for believing that the Company is, or would after the payment be, unable to pay its liabilities as they become due or
the realizable value of the Company’s assets would thereby be less than its liabilities.

In addition, since we are a holding company with no material assets other than the shares of our subsidiaries through which we conduct our operations,
our ability to pay dividends will depend on our subsidiaries’ distributing to us their earnings and cash flows. During the year ended December 31, 2015 and
December 31, 2014, we did not declare any dividends on our common shares. We cannot assure you that we will be able to pay regular quarterly dividends,
and our ability to pay dividends will be subject to the limitations set forth above and in the section of this Form 10-K titled “Risk Factors.”

Use of Proceeds

Not applicable

Purchases of Equity Securities by Issuer and Affiliates

Not applicable

Securities Authorized for Issuance Under Equity Compensation Plan

See Part III, Item 12 for information regarding securities authorized for issuance under our equity compensation plan.

40

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ITEM 6. SELECTED FINANCIAL DATA.

(in thousands, except shipping days data)

Selected Data from the Consolidated Statements of Operations

As of and for the years ended December 31,

2015

2014

Voyage revenue

Charter revenue

Total revenue

Expenses:

Charter expense

Voyage expense

Vessel operating expenses

General and administrative

Depreciation and amortization

Loss on impairment of vessels

Loss (gain) on sale of vessels

Total expenses

Income from operations

Total other expense, net

Net income

Income attributable to noncontrolling interests

Net income (loss) attributable to Pangaea Logistics Solutions Ltd.

Selected Data from the Consolidated Balance Sheets

Cash

Total assets

Total third-party debt (current and long-term)

Total preferred equity and shareholders' equity

Selected Data from the Consolidated Statements of Cash Flows

Net cash provided by operating activities

Net cash used in investing activities

Net cash provided by financing activities
Adjusted EBITDA(1)

Shipping Days(2)
Voyage days

Time charter days

Total shipping days

TCE Rates ($/day)(3)

$

$

$

$

$

$

$

$

$

$

$

266,673   $

20,660  

287,333  

125,635  

75,922  

31,560  

14,966  

12,731  

5,354  

639  

266,807  

20,526  

(7,159)  

13,367  

(2,091)  

11,276   $

37,520   $

366,963   $

148,995   $

165,316   $

26,009   $

(64,049)   $

45,742   $

38,611   $

11,671  

2,423  

14,094  

345,236

53,040

398,276

189,475

149,654

29,583

12,831

11,668

11,507

(3,948)

400,770

(2,494)

(11,154)

(13,648)

1,519

(12,129)

29,818

331,659

107,434

101,198

19,715

(34,297)

25,472

20,681

13,056

3,896

16,952

11,473   $

12,317

(1) Adjusted EBITDA represents operating earnings before interest expense, income taxes, depreciation and amortization, loss on impairment of vessels and
other non-operating income and/or expense, if any. Adjusted EBITDA is included because it is used by management and certain investors to measure
operating performance and is also reviewed periodically as a measure of financial performance by Pangaea's Board of Directors. Adjusted EBITDA is
not an item recognized by the generally accepted accounting principles in the United States of America, or U.S. GAAP, and should not be considered as
an  alternative  to  net  income,  operating  income,  or  any  other  indicator  of  a  company's  operating  performance  required  by  U.S.  GAAP.  Pangaea’s
definition of Adjusted EBITDA used here may not be comparable to the definition of EBITDA used by other companies. A reconciliation of income
from operations to Adjusted EBITDA is as follows:

41

 
 
 
 
 
 
 
 
   
 
 
 
 
 
   
 
   
 
 
   
 
 
 
 
 
   
Income from operations

Depreciation and amortization

Loss on impairment of vessels

Adjusted EBITDA

  $

  $

20,526   $

12,731  

5,354  

38,611   $

(2,494)

11,668

11,507

20,681

(2) Shipping days are defined as the aggregate number of days in a period during which its owned or chartered-in vessels are performing either a voyage

charter (voyage days) or time charter (time charter days).

(3) Pangaea defines time charter equivalent, or “TCE,” rates as total revenues less voyage expenses divided by the length of the voyage, which is consistent
with industry standards. TCE rate is a common shipping industry performance measure used primarily to compare daily earnings generated by vessels on
time charters with daily earnings generated by vessels on voyage charters, because rates for vessels on voyage charters are generally not expressed in per-
day amounts while rates for vessels on time charters generally are expressed in such amounts.

42

 
 
 
ITEM 7. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.

The following discussion should be read in conjunction with our consolidated financial statements and footnotes thereto contained in this report.

Forward Looking Statements

All  statements  other  than  statements  of  historical  fact  included  in  this  Form  10-K  including,  without  limitation,  statements  under  “Management’s
Discussion and Analysis of Financial Condition and Results of Operations” regarding our financial position, business strategy and the plans and objectives of
management for future operations, are forward looking statements. When used in this Form 10-K, words such as “anticipate,” “believe,” “estimate,” “expect,”
“intend” and similar expressions, as they relate to us or our management, identify forward looking statements. Such forward looking statements are based on
the beliefs of management, as well as assumptions made by, and information currently available to, our management. Actual results could differ materially
from  those  contemplated  by  the  forward  looking  statements  as  a  result  of  the  risk  factors  and  other  factors  detailed  in  our  filings  with  the  Securities  and
Exchange Commission, including the risk factors set forth in Part I, Item 1A, above. All subsequent written or oral forward looking statements attributable to
us or persons acting on our behalf are qualified in their entirety by this paragraph.

Overview 

Critical Accounting Policies

The  discussion  and  analysis  of  the  Company’s  financial  condition  and  results  of  operations  is  based  upon  the  Company’s  consolidated  financial
statements, which have been prepared in accordance with U.S. GAAP. The preparation of those financial statements requires the Company to make estimates
and judgments that affect the reported amounts of assets and liabilities, revenues, expenses and related disclosure of contingent assets and liabilities at the
date of its financial statements. Actual results may differ from these estimates under different assumptions and conditions. Significant estimates include the
establishment of the allowance for doubtful accounts and the estimate of salvage value used in determining vessel depreciation expense.

Critical accounting policies are those that reflect significant judgments or uncertainties and potentially result in materially different results under different
assumptions  and  conditions.  The  critical  accounting  policies  are  revenue  recognition,  deferred  revenue,  allowance  for  doubtful  accounts,  vessels  and
depreciation and long-lived assets impairment considerations.

Revenue Recognition. Voyage revenues represent revenues earned by the Company, principally from voyage charters. A voyage charter involves the carriage
of a specific amount and type of cargo on a load port to discharge port basis, subject to various cargo handling terms. Under a voyage charter, the revenues are
earned and recognized ratably over the duration of the voyage. Estimated losses under a voyage charter are provided for in full at the time such losses become
probable. Demurrage, which is included in voyage revenues, represents payments by the charterer to the vessel owner when loading and discharging time
exceed  the  stipulated  time  in  the  voyage  charter.  Demurrage  is  measured  in  accordance  with  the  provisions  of  the  respective  charter  agreements  and  the
circumstances under which demurrage revenues arise, and is also earned and recognized ratably over the duration of the voyage to which it pertains. Voyage
revenue recognized is presented net of address commissions.

Charter  revenues  relate  to  a  time  charter  arrangement  under  which  the  Company  is  paid  charter  hire  on  a  per  day  basis  for  a  specified  period  of  time.
Revenues from time charters are earned and recognized on a straight-line basis over the term of the charter, as the vessel operates under the charter. Revenue
is not earned when vessels are offhire.

Deferred Revenue.  Billings  for  services  for  which  revenue  is  not  recognized  in  the  current  period  are  recorded  as  deferred  revenue.  All  deferred  revenue
recognized in the accompanying consolidated balance sheets is expected to be realized within 12 months of the balance sheet date.

Allowance for Doubtful Accounts. The Company provides a specific reserve for significant outstanding accounts that are considered potentially uncollectible
in whole or in part. In addition, the Company establishes a reserve equal to approximately 25% of accounts receivable balances that are 30 − 180 days past
due and approximately 50% of accounts receivable balances that are 180 or more days past due, and which are not otherwise reserved. The reserve estimates
are adjusted as additional information becomes available, or as payments are made.

Vessels and Depreciation. Vessels are stated at cost, which includes contract price and acquisition costs. Significant betterments to vessels are capitalized;
maintenance and repairs that do not improve or extend the lives of the vessels are expensed as incurred.

43

 
 
 
 
 
 
 
 
 
 
 
Depreciation is provided using the straight-line method over the remaining estimated useful lives of the vessels based on cost less salvage value. Each vessel’s
salvage value is equal to the product of its lightweight tonnage and an estimated scrap rate of $375 per lightweight ton which was determined by reference to
quoted rates and is reviewed annually. The Company estimates the useful life of its vessels to be 25 years to 30 years from the date of initial delivery from the
shipyard. The remaining estimated useful lives of the current fleet are 4 − 25 years. The Company does not incur depreciation expense when vessels are taken
out of service for drydocking. 

Drydocking  Expenses  and  Amortization.  Significant  upgrades  made  to  the  vessels  during  drydocking  are  capitalized  when  incurred  and  amortized  on  a
straight-line  basis  over  the  five  year  period  until  the  next  drydocking.  Costs  capitalized  as  part  of  the  drydocking  include  direct  costs  incurred  to  meet
regulatory requirements that add economic life to the vessel, that increase the vessel’s earnings capacity or which improve the vessel’s efficiency. Direct costs
include the shipyard costs, parts, inspection fees, steel, blasting and painting. Expenditures for normal maintenance and repairs, whether incurred as part of
the drydocking or not, are expensed as incurred. Unamortized drydocking costs of vessels that are sold are written off and included in the calculation of the
resulting gain or loss on sale.

Long-lived Assets Impairment Considerations. The carrying values of the Company’s vessels may not represent their fair market value or the amount that
could be obtained by selling the vessel at any point in time because the market prices of second-hand vessels tend to fluctuate with changes in charter rates
and the pricing of new vessels. Historically, both charter rates and vessel values tend to be cyclical. The carrying value of each group of vessels (allocated by
size, age and major characteristic or trade), which are classified as held and used by the Company, are reviewed for potential impairment when events or
changes in circumstances indicate that the carrying value of a particular group may not be fully recoverable. In such instances, an impairment charge would
be recognized if the estimate of the undiscounted future cash flows expected to result from the use of the group and its eventual disposition is less than its
carrying value. This assessment is made at the group level, which represents the lowest level for which identifiable cash flows are largely independent of
other groups of assets. The asset groups established by the Company are defined by vessel size and major characteristic or trade.

The significant factors and assumptions used in the undiscounted projected net operating cash flow analysis include the Company’s estimate of future TCE
rates based on current rates under existing charters and contracts or an index TCE rate applicable to the size of the ship. When existing contracts expire, the
Company uses an estimated TCE based on actual results and extends these rates out to the end of the vessel’s useful life. TCE rates can be highly volatile,
may affect the fair value of the Company’s vessels and may have a significant impact on the Company’s ability to recover the carrying amount of its fleet.
Accordingly, the volatility is contemplated in the undiscounted projected net operating cash flow by using a sensitivity analysis based on percent changes in
the TCE rates. The Company prepares a series of scenarios in an attempt to capture the range of possible trends and outcomes. For example, in the event that
TCE rates over the estimated useful lives of the entire fleet are 10% lower than expected, the impact on the total undiscounted projected net operating cash
flow would be a decrease of 22%. Projected net operating cash flows are net of brokerage and address commissions and assume no revenue on scheduled
offhire  days.  The  Company  uses  the  current  vessel  operating  expense  budget,  estimated  costs  of  drydocking  and  historical  general  and  administrative
expenses  as  the  basis  for  its  expected  outflows,  and  applies  an  inflation  factor  it  considers  appropriate.  The  net  of  these  inflows  and  outflows,  plus  an
estimated salvage value, constitutes the projected undiscounted future cash flows. If these projected cash flows do not exceed the carrying value of the asset
group, an impairment charge would be recognized.

At December 31, 2015 and 2014, the Company identified a potential impairment indicator by reference to industry-wide estimated market values of its
vessel groups. As a result, the Company evaluated each group for impairment by estimating the total undiscounted cash flows expected to result from the use
of the group and its eventual disposal.

At  December  31,  2105,  the  carrying  amount  of  the  m/v  Nordic  Barents  and  m/v  Nordic  Bothnia  were  determined  to  be  higher  than  their  estimated
undiscounted future cash flows because estimated TCE rates anticipated in the analysis have declined. The decrease in TCE rates is due to the fact that these
vessels are older and are not preferable in a weakening market where there is an oversupply of newer tonnage. As a result, a loss on impairment of these
vessels totaling approximately $5.4 million is included in the consolidated statements of operations.

At December 31, 2014, the carrying amount of the m/v Bulk Discovery was determined to be higher than its estimated undiscounted future cash flows
because of the higher than expected estimate of upcoming drydocking costs. At December 31, 2014, the carrying amount of the m/v Nordic Barents and m/v
Nordic Bothnia were determined to be higher than their estimated undiscounted future cash flows because the TCE rates anticipated in the Company’s annual
budget  for  2015,  which  were  used  to  calculate  such  cash  flows,  were  lower  than  the  rates  forecasted  as  of  the  third  quarter  due  to  deteriorated  market
conditions in the fourth quarter. As a result, a loss on impairment of approximately $10.0 million is included in the consolidated statements of operations for
the year ended December 31, 2014. In addition, the Company sold the m/v Bulk Cajun in February 2015. A loss on

44

  
 
 
 
impairment of approximately $1.5 million was included in the consolidated statements of operations for the year ended December 31, 2014 because the vessel
was sold for its scrap value, which was less than its carrying amount.

The table set forth below indicates the purchase price of the Company’s vessels and the carrying value of each vessel as of December 31, 2015.

(In thousands of U.S. dollars)

Vessel Name

m/v Nordic Orion

m/v Nordic Odyssey

m/v Nordic Oshima

m/v Nordic Odin

m/v Nordic Olympic

m/v Bulk Pangaea

m/v Bulk Patriot

m/v Bulk Juliana

m/v Bulk Trident

m/v Bulk Beothuk

m/v Bulk Newport

m/v Nordic Bothnia

m/v Nordic Barents

Total

  Date Acquired

  April 2012

  April 2012

  September 2014

  February 2015

  February 2015

  December 2009

  October 2011

  April 2012

  September 2012

  February 2013

  September 2013

  January 2014

  March 2014

  Size

  PMX-1A

  PMX-1A

  PMX-1A

  PMX-1A

  PMX-1A

  PMX

  PMX

  SMX

  SMX

  SMX

  SMX

  HMX-1A

  HMX-1A

  Purchase Price

  $

32,363   $

32,691  

33,709  

32,625  

32,600  

26,500  

15,350  

14,750  

17,010  

14,197  

15,546  

7,640  

7,640  

Carrying
Value

29,243

28,537

32,540

32,972

32,781

19,556

13,733

13,096

15,697

12,653

14,109

3,700

3,700

  $

239,556   $

252,317

The table set forth below indicates the total cost of the Company’s newbuildings on order. As of December 31, 2015, the Company made deposit payments of
$42.5 million for the purchase of these newbuildings.

(In thousands of U.S. dollars) 

Vessel Name
m/v Nordic Oasis (1)
Newbuild 5(2)
Newbuild 6(2)

Total

  Date Acquired

  January 2016

  Q1 2017

  Q1 2017

  Size

  PMX-1A

  UMX-1C

  UMX-1C

  Purchase Price

Carrying
Value

32,600  

28,950  

28,950  

  $

155,725  

N/A

N/A

N/A

N/A

(1) The m/v Nordic Oasis was delivered to the Company on January 5, 2016.
(2) The name of the vessel will be determined at the delivery date.

Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect
the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts
of expenses during the reporting period. Actual results could differ from those estimates.

Recent Accounting Pronouncements

In April 2015, the FASB issued an update Accounting Standards Update for Presentation of Debt Issuance Costs. The amendments are intended to simplify
the presentation of debt issuance costs. These amendments require that debt issuance costs related to a recognized debt liability be presented in the balance
sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The recognition and measurement guidance for debt
issuance costs are not affected by the amendments in this ASU. The new standard is effective for interim and annual reporting periods in fiscal years that
begin  after  December  15,  2015  and  earlier  adoption  is  permitted.  The  Company  adopted  this  guidance  for  the  year  ended  December  31,  2015,  and
retroactively  applied  this  guidance  for  the  year  ended  December  31,  2014.  Such  application  did  not  have  a  material  impact  on  its  consolidated  financial
statements.

45

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
   
   
 
 
 
 
In May 2014, the FASB issued an update Accounting Standards Update for Revenue from Contracts with Customers. The core principle of the guidance is
that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which
the entity expects to be entitled in exchange for those goods or services. The new standard is effective for interim and annual reporting periods in fiscal years
that begin after December 15, 2018. The Company is evaluating the impact of the adoption of this guidance to determine whether or not it has a material
impact on its consolidated financial statements.

In  August  2014,  the  FASB  issued  an  Accounting  Standards  Update  for  Disclosure  of  Uncertainties  about  an  Entity’s  Ability  to  Continue  as  a  Going
Concern. Under this new guidance, if conditions or events raise substantial doubt about an entity’s ability to continue as a going concern, but the substantial
doubt is alleviated as a result of consideration of management’s plans, the entity should disclose information that enables users of the financial statements to
understand all of the following:

a. Principal  conditions  or  events  that  raised  substantial  doubt  about  the  entity’s  ability  to  continue  as  a  going  concern  (before  consideration  of

management’s plans)

b.

 Management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations

c. Management’s plans that alleviated substantial doubt about the entity’s ability to continue as a going concern.

The new standard is effective for annual periods ending after December 15, 2016. The Company does not expect a material impact on its consolidated

financial statements as a result of the adoption of this standard.

Important Financial and Operational Terms and Concepts

The Company uses a variety of financial and operational terms and concepts when analyzing its performance.

These  include  revenue  recognition,  deferred  revenue,  allowance  for  doubtful  accounts,  vessels  and  depreciation  and  long-lived  assets  impairment
considerations, as defined above as well as the following:

Voyage Expenses. The Company incurs expenses for voyage charters, including bunkers (fuel), port charges, canal tolls, brokerage commissions and cargo
handling operations, which are expensed as incurred.

Charter Expenses. The Company charters in vessels to supplement its owned fleet to support its voyage charter operations. The Company hires vessels under
time  charters  with  third  party  vessel  owners,  and  recognizes  the  charter  hire  payments  as  an  expense  on  a  straight-line  basis  over  the  term  of  the  charter.
Charter hire payments are typically made in advance, and the unrecognized portion is reflected as advance hire in the accompanying consolidated balance
sheets. Under the time charters, the vessel owner is responsible for the vessel operating costs such as crews, maintenance and repairs, insurance, and stores.

Vessel Operating Expenses. Vessel operating expenses represent the cost to operate the Company’s owned vessels. Vessel operating expenses include crew
hire  and  related  costs,  the  cost  of  insurance,  expenses  relating  to  repairs  and  maintenance,  the  cost  of  spares  and  consumable  stores,  tonnage  taxes,  other
miscellaneous  expenses,  and  technical  management  fees.  These  expenses  are  recognized  as  incurred.  Technical  management  services  include  day-to-day
vessel  operations,  performing  general  vessel  maintenance,  ensuring  regulatory  and  classification  society  compliance,  arranging  the  hire  of  crew,  and
purchasing stores, supplies, and spare parts.

Fleet Data. The Company believes that the measures for analyzing future trends in its results of operations consist of the following:

•  Shipping  days.  The  Company  defines  shipping  days  as  the  aggregate  number  of  days  in  a  period  during  which  its  owned  or  chartered-in  vessels  are
performing either a voyage charter (voyage days) or a time charter (time charter days).

• Daily vessel operating expenses.  The  Company  defines  daily  vessel  operating  expenses  as  vessel  operating  expenses  divided  by  ownership  days  for  the
period. Vessel operating expenses include crew hire and related costs, the cost of insurance, expenses relating to repairs and maintenance, the costs of spares
and consumable stores, tonnage taxes, other miscellaneous expenses, and technical management fees.

• Chartered in days. The Company defines chartered in days as the aggregate number of days in a period during which it chartered in vessels from third party
vessel owners.

46

 
 
 
 
 
 
 
 
 
 
 
 
• Time Charter Equivalent ‘‘TCE’’ rates. The Company defines TCE rates as total revenues less voyage expenses divided by the length of the voyage, which
is consistent with industry standards. TCE rate is a common shipping industry performance measure used primarily to compare daily earnings generated by
vessels on time charters with daily earnings generated by vessels on voyage charters, because rates for vessels on voyage charters are generally not expressed
in per-day amounts while rates for vessels on time charters generally are expressed in per-day amounts.

Overview

The seaborne drybulk transportation industry is cyclical and volatile. Demand for drybulk tonnage remains weak, rates are at the lowest point since 1985
and asset values for modern tonnage continue to decline due to the over-supply of dry bulk carriers. The decline in and volatility of charter and freight rates
has been due to various factors, including lower crude oil prices, falling demand from China , a strong U.S. Dollar and the associated weakening of other
world currencies and the deflationary cycle being experienced in many commodities such as iron ore, coal and agricultural products. Concurrently, with these
factors, vessel supply continues to increase. However, this falling rate environment highlighted the differentiation of our business model. Reduced rates mean
reduced fronthaul margins, and given our strategy to charter in vessels to serve only contracted business, we deemed it best to reduce our carried volume of
chartered-in vessels. This shielded us from excessive losses as compared to a long-term charter-in strategy.

Moreover, consistent with our approach to continually optimize our fleet, the Company sold the 30 year old m/v Bulk Cajun on February 26, 2015 and the
1989 built m/v Bulk Discovery on August 17, 2015. We took advantage of the strong secondhand market in the first quarter of 2014 to sell two vessels that no
longer fit our overall fleet profile.

Results of Operations

Fiscal Year Ended December 31, 2015 Compared to Fiscal Year Ended December 31, 2014 

Revenues

Pangaea’s revenues are derived predominantly from voyage charters and time charters. Total revenue for the fiscal year ended December 31, 2015, was
$287.3 million, compared to $398.3 million for the same period in 2014. The number of shipping days decreased 17% from 16,953 in the fiscal year ended
December  31,  2014,  to  14,094  for  the  same  period  in  2015.  Pangaea’s  strategy  is  to  optimize  the  number  of  days  a  third  party  vessel  is  chartered  in
specifically  to  match  existing  cargo  commitments  in  a  weak  market  or  to  provide  excess  available  days  when  market  conditions  improve.  The  revenue
decrease  was  due  to  this  decrease  in  the  number  of  shipping  days  and  to  the  significant  decline  in  market  rates  stemming  from  weak  demand  and  an
oversupply of drybulk tonnage.The average TCE rate was $11,473 per day for the year ended December 31, 2015, compared to $12,317 per day in 2014.

Components of revenue are as follows:

Voyage revenues for the fiscal year ended December 31, 2015, decreased 23% to $266.7 million from $345.2 million for the same period in 2014. The
decrease in voyage revenues was driven by an 11% decrease in voyage days from 13,056 days for the fiscal year ended December 31, 2014,  to  11,671
days for the same period in 2015; and to the weak market for drybulk transportation. The reduction in voyage days reflects the Company's disciplined
strategy  of  focusing  on  its  core  COA  business  and  reducing  its  exposure  to  weak  market  rates.  The  Baltic  Dry  Index  (“BDI”),  a  measure  of  dry  bulk
market performance, was at its lowest since inception of the index.

Charter revenues decreased 61%, from $53.0 million for the year ended December 31, 2014, to $20.7 million for the year ended December 31, 2015. The
decrease in charter revenues was driven by the 38% decrease in time charter days and to the decline in market rates. The number of time charter days
decreased to 2,423 days for the fiscal year ended December 31, 2015, compared to 3,896 days for the same period in 2014. The Company continued to
focus on limiting its exposure to decreasing rates by chartering in vessels only to meet the demands of specific COAs and voyage contracts, which reduces
the  days  available  to  produce  time-charter  revenue  but  also  reduces  the  risk  that  this  additional  capacity  may  result  in  operating  losses  in  a  turbulent
market.

Voyage Expenses

Voyage expenses for the fiscal year ended December 31, 2015 were $125.6 million, compared to $189.5 million for the same period in 2014, a decrease
of approximately 34%. The decrease in voyage expenses was primarily due to the decrease in voyage days as well as the decrease in bunker fuel expenses that
resulted from the decline in oil prices. Bunker fuel prices were 65% of

47

 
 
 
 
 
 
 
 
 
 
total voyage expenses in 2014, but only 48% in 2015. On a per day basis, bunker fuel expense was 44% lower, at $5,224 per day in 2015 as compared to
$9,369 in 2014.

Charter Expenses

Charter expenses paid to third party shipowners decreased to $75.9 million for the fiscal year ended December 31, 2015 from $149.7 million for the year
ended December 31, 2014. The 49% decrease in charter expenses was due to lower market rates and 26% fewer chartered-in days. In response to lower front
haul  demand,  the  Company  chartered  in  ships  only  to  meet  committed  cargo  days  to  reduce  the  likelihood  of  incurring  operating  losses  on  chartered-in
tonnage.

Vessel Operating Expenses

Vessel operating expenses for the year ended December 31, 2015 were $31.6 million, compared to $29.6 million in the comparable period in 2014, an
increase of approximately 7%.The increase in vessel operating expenses was due to the increase in ownership days. Ownership days are the aggregate number
of days in a period the Company has owned each vessel. The increase in ownership days was due to the acquisition of interests in two vessels during 2015,
net of the impact of selling two vessels, and to the acquisition of three vessels in 2014 which were owned for the full year. Ownership days increased 5% from
4,721 in 2014 to 4,949 in 2015. The vessel operating expense expressed on a per day basis increased to $6,377 for the year ended December 31, 2015 from
$6,268 for the same period in 2014.

General and Administrative Expenses

General and administrative expenses increased $2.1 million to $15.0 million for the year ended December 31, 2015, from $12.8 million for the year ended
December  31,  2014,  most  of  which  is  attributable  to  being  a  public  company.  Professional  fees  increased  $0.4  million,  predominantly  consulting  costs
incurred for public relations and advisory services. In addition, there was an increase in salary and related expenses, including employee stock compensation,
of $0.6 million. Fees paid to directors increased $0.3 million, legal fees increased $0.4 million, partly for review of public company filings, for the defense of
a lawsuit brought by a shareholder and for the modification of certain loan agreements, and audit fees increased $0.2 million. This was offset by a decrease of
$0.1 million in miscellaneous expenses.

Loss on Impairment

The Company determined that there was an impairment indicator and performed an analysis of estimated undiscounted cash flows for each of its asset
groups  (vessels  by  size,  age  and  special  classification).  See  “Long-lived  Assets  Impairment  Considerations,”  above,  for  details  regarding  the  Company’s
accounting for impairment. At December 31, 2015, the carrying amount of the m/v Nordic Barents and m/v Nordic Bothnia were determined to be higher than
their estimated undiscounted future cash flows because estimated TCE rates anticipated in the analysis have declined. The decrease in TCE rates is due to the
fact that these vessels are older and are not preferable in a weakening market where there is an oversupply of newer tonnage. As a result, a loss on impairment
of these vessels totaling approximately $5.4 million is included in the consolidated statements of operations. At December 31, 2014, the carrying amount of
the  m/v  Bulk  Discovery  was  determined  to  be  higher  than  its  estimated  undiscounted  future  cash  flows  because  of  the  higher  than  expected  estimate  of
upcoming drydocking costs. Also at December 31, 2014, the carrying amounts of the m/v Nordic Barents and m/v Nordic Bothnia were determined to be
higher than their estimated undiscounted future cash flows because the TCE rates anticipated in the Company’s annual budget for 2015, which were used to
calculate such cash flows, were lower than the rates forecasted as of the third quarter due to deteriorated market conditions in the fourth quarter. As a result, a
loss on impairment of these vessels totaling approximately $10.0 million is included in the consolidated statements of operations. In addition, the Company
recorded a loss on impairment of the m/v Bulk Cajun of approximately $1.5 million, because the vessel was sold in February 2015 for its scrap value.

Loss (Gain) on Sale of Vessels

Consistent with our approach to continually optimize our fleet, we sold our two oldest vessels in 2015 and incurred an aggregate loss of approximately

$0.6 million.

We took advantage of the strong secondhand market in the first quarter of 2014 to sell two vessels that no longer fit our overall fleet profile. The sale of

m/v Bulk Providence resulted in a gain of approximately $2.2 million and the sale of the m/v Bulk Liberty resulted in a gain of approximately $1.7 million.

48

 
 
 
 
  
 
 
 
 
Income (loss) from Operations

Income from operations was $20.5 million for the year ended December 31, 2015, compared to losses from operations of $2.5 million for the fiscal year
ended December 31, 2014. The increase reflects the Company's disciplined strategy of focusing on its core COA business and reducing its exposure to weak
market rates. Higher margins on this core business were made possible by the decrease in bunker fuel cost and to the decrease in the cost to hire third party
owned vessels to support these operations. In addition, the charge for losses on impairment of owned vessels was $5.4 million in 2015, as compared to $11.5
million in 2014.  

Unrealized Loss on Derivative Instruments

The unrealized loss on derivative instruments represents the decrease in the fair value of bunker swaps. The decline in the value of fuel swaps is due to the

decrease in oil prices since the contracts were executed.

Other (Expense) Income

The decrease in other expense is due to losses in 2014 of approximately $2.1 million incurred in connection with the bankruptcy of the counterparty to
certain  of  the  Company’s  bunker  fuel  swaps  for  positions  that  had  not  settled  at  the  time  of  the  bankruptcy  filing.  In  addition,  the  Company  recorded
approximately $1.5 million of expenses resulting from legal actions in 2014. No such charges were incurred in 2015.

Income Attributable to Non-controlling Interests

This amount represents the net income attributable to non-controlling interest in NBH, NBHC, BVH, and Bulk Cajun. Net income attributable to non-
controlling interest for the year ended December 31, 2015 and 2014 was a gain of $2.1 million and a loss of $1.5 million,  respectively.  The  decrease  was
predominantly due to the fact that NBH had income of $2.5 million in 2015 as compared to $6.2 million of losses for the year ended December 31, 2014.

Liquidity and Capital Resources

Liquidity and Cash Needs

The Company has historically financed its capital requirements with cash flow from operations, the issuance of convertible redeemable preferred stock,
proceeds from related party debt, and proceeds from long-term debt. The Company has used its funds primarily to fund its operations, vessel acquisitions, and
the repayment of debt and the associated interest expense. The Company may consider debt or additional equity financing alternatives from time to time.
However, if market conditions are negative, the Company may be unable to raise additional debt or equity financing on acceptable terms or at all. As a result,
the Company may be unable to pursue opportunities to expand its business.

BVH, a 50% owned subsidiary of the Company, has made all of its newbuilding deposits required to date by using funds from related party loans from its
shareholders, the Company and ST Shipping and Transport Ltd. (“ST Shipping”) (see the Related Party Transactions section below). The Company believes
that  ST  Shipping  will  continue  to  meet  the  deposit  schedule  for  the  newbuildings  by  making  additional  related  party  loans,  and  will  not  call  any  existing
related party loans. However, if BVH's shareholders do not provide required funds, BVH would likely need to seek replacement financing, which may not be
available on acceptable terms. In such case, the Company may not be able to pursue opportunities to expand its business or meet its other commitments.

At December 31, 2015, the Company has a working capital deficit of $2.8 million, due primarily to dividends payable to the Founders and their affiliated
entities  which  will  only  be  paid  when  cash  flow  is  sufficiently  in  excess  of  normal  operating  requirements.  At  December  31,  2014,  the  Company  had  a
working capital deficit of $59.8 million and a net loss of $12.1 million. This working capital deficit was predominantly due to the $49.4 million of related
party  loans  (most  of  which  were  converted  to  equity  on  December  15,  2015),  and  loans  of  approximately  $9.7  million  payable  to  the  Founders  and  their
affiliated entities. The net loss was due primarily to non-cash loss on impairment of vessels and to other non-operating expenses.

Considerations made by management in assessing the Company’s ability to continue as a going concern are its ability to consistently generate positive
cash flows from operations, which were approximately $26.0 million in 2015, $19.7 million in 2014 and $21.1 million in 2013; its excess of cash on hand
over the current portion of secured long-term debt and its focus on contract employment (COAs). In addition, the Company has demonstrated its ability to
adapt to changing market conditions by changing the chartered-in profile to meet its cargo commitments. This is evidenced by the increase in its gross margin
(total revenue less

49

 
 
 
 
 
 
 
 
 
 
 
 
voyage, charter hire and vessel operating expenses) which increased to 18.5% in 2015 from 7.4% in 2014. For more information on the results of operations,
see  Part  II.  ITEM  7.  MANAGEMENT'S  DISCUSSION  AND  ANALYSIS  OF  FINANCIAL  CONDITION  AND  RESULTS  OF  OPERATIONS  -  Results  of
Operations.

Capital Expenditures

The Company’s capital expenditures relate to the purchase of interests in vessels, and capital improvements to its vessels which are expected to enhance
the revenue earning capabilities and safety of these vessels. The Company’s owned fleet includes eight Panamax drybulk carriers (six of which are Ice-Class
1A), four Supramax drybulk carriers and two Handymax drybulk carriers (both of which are Ice-Class 1A).

In addition to vessel acquisitions that the Company may undertake in future periods, its other major capital expenditures include funding its program of
regularly scheduled drydockings necessary to make improvements to its vessels, as well as to comply with international shipping standards and environmental
laws and regulations. The Company has some flexibility regarding the timing of drydocking, but the costs are unpredictable. Funding of these requirements is
anticipated to be met with cash from operations. The Company anticipates that this process of recertification will require it to reposition these vessels from a
discharge port to shipyard facilities, which will reduce the Company’s available days and operating days during that period. The Company expects to drydock
three vessels during 2016 and three vessels during 2017, at an aggregate anticipated cost of $1.5 million and $1.1 million, respectively, not including any
unanticipated repairs.

The following table summarizes Pangaea’s net cash flows from operating, investing and financing activities for the fiscal years ended December 31, 2015

and 2014:

(In millions of U.S. dollars)

Net cash provided by operating activities

Net cash used in investing activities

Net cash provided by financing activities

2015

2014

26.0  

(64.0)  

45.7  

19.7

(34.3)

25.5

Net  Cash  Provided  by  Operating  Activities.    Net  cash  provided  by  operating  activities  during  the  year  ended  December  31,  2015  was  $26.0  million,
compared to net cash provided by operating activities of $19.7 million during the year ended December 31, 2014. The increase is due to changes in operating
assets  and  liabilities,  predominantly  accounts  payable  which  declined  dramatically  over  the  period  due  to  falling  fuel  prices  and  fewer  voyages;  accounts
receivable  which  fluctuates  significantly  depending  on  the  timing  and  number  of  voyages  and  the  days  outstanding;  and  inventory,  which  varies  with  the
number of voyages in process and with bunker fuel prices.

Net Cash Used in Investing Activities.  Net cash used in investing activities during the year ended December 31, 2015 was $64.0 million, compared to
$34.3  million  for  the  year  ended  December  31,  2014.  The  Company  invested  $44.8  million  in  new  vessels  in  2015  and  $27.2  million  in  deposits  on
newbuildings. This was offset by the sale of two vessels for $8.3 million. The Company invested $43.9 million in new vessels in 2014 and $13.1 million in
deposits on newbuildings. This was offset by the sale of two vessels for $23.3 million.

Net  Cash  Provided  by  Financing  Activities.    Net  cash  provided  by  financing  activities  during  the  year  ended  December  31,  2015  was  $45.7 million,
compared to $25.5 million for the year ended December 31, 2014. Joint venture partners provided net financing of $6.9 million in 2015 as compared to $24.3
million in 2014, predominantly for vessel acquisitions and deposits on newbuildings. During the years ended December 31, 2015 and 2014, cash provided
through long-term debt was $40.8 million and $5.2 million, respectively, net of payments and financing fees.

50

 
 
 
 
 
 
 
 
 
 
 
 
Borrowing Activities

 Long-term debt consists of the following:  

Bulk Pangaea Secured Note (1)

Bulk Discovery Secured Note (2)

Bulk Patriot Secured Note (1)

Bulk Cajun Secured Note (2)

Bulk Trident Secured Note (1)

Bulk Juliana Secured Note (1)

Bulk Nordic Odin Ltd., Bulk Nordic Olympic Ltd. Bulk
Nordic Odyssey Ltd., Bulk Nordic Orion Ltd. and Bulk
Nordic Oshima Ltd. - Amended and Restated Loan
Agreement

Bulk Nordic Odyssey Ltd., Bulk Nordic Orion Ltd and Bulk
Nordic Oshima Ltd. Loan Agreement

Bulk Atlantic Secured Note (2)

Bulk Phoenix Secured Note (1)

Term Loan Facility of USD 13,000,000 (Nordic Bulk Barents
Ltd. and Nordic Bulk Bothnia Ltd.)

Bulk Nordic Oasis Ltd. Loan Agreement

Long Wharf Construction to Term Loan

Total

Less: current portion

Less: unamortized bank fees

Secured long-term debt

  December 31, 2015

  December 31, 2014

  $

1,734,375   $

—  

2,312,500  

—  

6,375,000  

3,718,229  

3,121,875

3,780,000

4,762,500

853,125

7,650,000

5,070,312

89,625,000  

—

—  

6,530,000  

7,649,997  

10,717,370  

21,500,000  

978,210  

151,140,681  

(19,499,262)  

(2,145,266)  

  $

129,496,153   $

51,125,000

7,890,000

8,916,665

12,021,730

—

998,148

106,189,355

(17,807,674)

(1,755,530)

86,626,151

(1) The Bulk Pangaea Secured Note, the Bulk Patriot Secured Note, the Bulk Trident Secured Note, the Bulk Juliana Secured Note, and the Bulk Phoenix Secured Note

are cross-collateralized by the vessels m/v Bulk Juliana, m/v Bulk Patriot, m/v Bulk Trident, m/v Bulk Pangaea, and m/v Bulk Newport and are guaranteed by the
Company.

(2) The Bulk Atlantic Secured Note collateralized by the vessel m/v Bulk Beothuk and is guaranteed by the Company. The Bulk Discovery Secured Note and the Bulk

Cajun Secured Note were repaid in conjunction with the sale of the m/v Bulk Discovery and the m/v Bulk Cajun during 2015.

The Senior Secured Post-Delivery Term Loan Facility

On April 15, 2013, the Company, through its wholly-owned subsidiaries, Bulk Pangaea, Bulk Patriot, Bulk Juliana and Bulk Trident, entered into a $30.3
million Senior Secured Post-Delivery Term Loan Facility (the “Post-Delivery Facility”) to refinance the Bulk Pangaea Secured Term Loan Facility dated
December 15, 2009, the Bulk Patriot Secured Term Loan Facility dated September 29, 2011, the Bulk Juliana Secured Term Loan Facility dated April 18,
2012, and the Bulk Trident Secured Term Loan Facility dated August 28, 2012, the proceeds of which were used to finance the acquisitions of the m/v Bulk
Pangaea, the m/v Bulk Patriot, the m/v Bulk Juliana and the m/v Bulk Trident, respectively. The Post-Delivery Facility was subsequently amended on May
16, 2013 by the First Amendatory Agreement, to increase the facility by $8.0 million to finance the acquisition of the m/v Bulk Providence and again on
August 28, 2013, by the Second Amendatory Facility, to increase the facility by $10.0 million to finance the acquisition of the m/v Bulk Newport. The m/v
Bulk Providence was sold on May 27, 2014.

The  Post-Delivery  Facility  contains  financial  covenants  that  require  the  Company  to  maintain  a  minimum  consolidated  net  worth,  and  requires  the
Company to maintain a consolidated debt service coverage ratio, tested annually, as defined. In addition, the facility contains other Company and vessel
related covenants that, among other things, restricts changes in management and ownership of the vessel, declaration of dividends, further indebtedness and
mortgaging of a vessel without the bank’s prior consent. It also requires minimum collateral maintenance, which is tested at the discretion of the lender. As
of December 31, 2014 , the Company was not in compliance with the consolidated debt service coverage ratio. Accordingly, the Company obtained

51

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
a  waiver  from  the  Facility  Agent  through  December  31,  2015.  As  a  result,  the  Company  is  not  required  to  test  and  is  therefore  in  compliance  with  the
consolidated debt service ratio at December 31, 2015.

The Post-Delivery Facility is divided into five tranches, as follows:

Bulk Pangaea Secured Note

Initial amount of $12,250,000, entered into in December 2009, for the acquisition of m/v Bulk Pangaea. The interest rate was fixed at 3.96%  in
April 2013, in conjunction with the post-delivery amendment discussed above. The amendment also modified the repayment schedule to 15 equal
quarterly payments of $346,875 ending in January 2017.

Bulk Patriot Secured Note

Initial amount of $12,000,000, entered into in September 2011, for the acquisition of the m/v Bulk Patriot. Loan requires repayment in 24 equal
quarterly installments of $500,000  beginning  in  January  2012.  The  interest  rate  was  fixed  at  4.01%  in  April  2013  in  conjunction  with  the  post-
delivery amendment discussed above.

Bulk Trident Secured Note

Initial  amount  of  $10,200,000,  entered  into  in  April  2012,  for  the  acquisition  of  the  m/v  Bulk  Trident.  Loan  requires  repayment  in  24  equal
quarterly installments of $318,750 beginning in December 2012 with a balloon payment of $2,550,000 together with the last quarterly installment.
Interest was fixed at 4.29% in April 2013 in conjunction with the post-delivery amendment discussed above.

Bulk Juliana Secured Note

Initial amount of $8,112,500, entered into in April 2012, for the acquisition of the m/v Bulk Juliana. Loan requires repayment in 24 equal quarterly
installments of $338,021 beginning in October 2012. Interest was fixed at 4.38% in April 2013 in conjunction with the post-delivery amendment
discussed above.

Bulk Phoenix Secured Note

Initial amount of $10,000,000, entered into in May 2013, for the acquisition of m/v Bulk Newport. Loan requires repayment in 7 equal quarterly
installments of $216,667 and 16 equal quarterly installments of $416,667 with a balloon payment of $1,816,659 due in July 2019. Interest is fixed
at 5.09%. 

Other secured debt:

Bulk Cajun Secured Note

Initial amount of $4,550,000,  entered  into  in  October  2011,  for  the  acquisition  of  the  m/v  Bulk  Cajun.  Loan  required  repayment  in  16  equal  quarterly
installments of $284,375 beginning in January 2012 with a balloon payment of $2,000,000 together the last quarterly installment. Interest was fixed at
6.51%. This note was repaid in February 2015 in conjunction with the sale of the m/v Bulk Cajun.

Bulk Discovery Secured Note

Initial amount of $9,120,000, entered into in February 2011, for the acquisition of the m/v Bulk Discovery. Loan required repayment in 20 equal quarterly
installments of $356,000 beginning in June 2011 with a balloon payment of $2,000,000 together with the last quarterly installment. Interest was fixed at a
rate of 8.16%. This note was repaid in July 2015. 

Bulk Atlantic Secured Note

Initial amount of $8,520,000, entered into on February 18, 2013, for the acquisition of m/v Bulk Beothuk. Loan requires repayment in 8 equal quarterly
installments of $90,000 beginning in May 2013, 12 equal quarterly installments of $295,000 and a balloon payment of $4,260,000 due in February 2018.
Interest  is  fixed  at  6.46%.  In  November  2015,  the  Company  paid  an  additional  $385,000  of  the  note  to  remain  in  compliance  with  the  collateral
maintenance clause.

52

 
 
 
 
 
 
 
 
The other secured debt, as outlined above, contains a ratio of EBITDA to fixed charges clause and a collateral maintenance ratio clause. If the Company
encountered a change in financial condition which, in the opinion of the lender, is likely to affect the Company’s ability to perform its obligations under
the loan facility, the Company’s credit agreement could be cancelled at the lender’s sole discretion. The lender could then elect to declare the indebtedness,
together with accrued interest and other fees, to be immediately due and payable, and proceed against any collateral securing such indebtedness. As of
December 31, 2015, the Company is in compliance with these clauses. As December 31, 2014, the Company was not in compliance with the EBITDA to
fixed charges ratio. Accordingly, the Company obtained a waiver from the Facility Agent.

The Bulk Nordic Odyssey and Bulk Nordic Orion Loan Agreement dated August 6, 2012

Initial amount of $40,000,000,  was  entered  into  in  order  to  fund  the  acquisition  of  the  m/v  Nordic  Odyssey  and  the  m/v  Nordic  Orion.  The  loan  was
amended on September 17, 2014 in conjunction with the delivery of the m/v Nordic Oshima and repaid in conjunction with the Amended and Restated
Loan Agreement dated September 18, 2015, which is discussed below.

Senior Secured Term Loan Facility of USD 45,000,000 (Bulk Nordic Odin Ltd. and Bulk Nordic Olympic Ltd.)

On January 28, 2015, Bulk Nordic Odin Ltd. and Bulk Nordic Olympic Ltd. entered into a senior secured term loan facility to finance the acquisition of
the m/v Nordic Odin and the m/v Nordic Olympic. This agreement was amended and restated on September 18, 2015 as discussed below.

The  Bulk  Nordic  Odin  Ltd.,  Bulk  Nordic  Olympic  Ltd.,  Bulk  Nordic  Odyssey  Ltd.,  Bulk  Nordic  Orion  Ltd.  and  Bulk  Nordic  Oshima  Ltd.  -  Amended  and
Restated Loan Agreement dated September 18, 2015.

The amended agreement advanced $21,750,000 in respect of each the m/v Nordic Odin and the m/v Nordic Olympic, $13,500,000 in respect of each the
m/v Nordic Odyssey and the m/v Nordic Orion and $21,000,000 in respect of the m/v Nordic Oshima.

The agreement requires repayment of the advances as follows:

In respect of the Odin and Olympic advances of $21,750,000 each, with repayment to be made in twenty-eight equal quarterly installments of $375,000 per
borrower (one of which was paid prior to the amendment by each borrower) and balloon payments of $12,000,000 due with each of the final installments.
Interest on these advances is floating at LIBOR plus 2.00% (2.61% at December 31, 2015).

In respect of the Odyssey and Orion advances of $13,500,000 each, with repayment to be made in twenty equal quarterly installments of $375,000 and
balloon payments of $6,000,000 due with each of the final installments. Interest on these advances is floating at LIBOR plus 2.40% (3.01% at December
31, 2015).

In respect of the Oshima advance of $21,000,000, twenty-eight equal quarterly installments of $375,000 (four of which were paid prior to the amendment)
and a balloon payment of $12,000,000 due with the final installment. Interest on this advance is floating at LIBOR plus 2.25% (2.86% at December 31,
2015).

The amended loan is secured by first preferred mortgages on the m/v Nordic Odin, the m/v Nordic Olympic, the m/v Nordic Odyssey, the m/v Nordic Orion
and m/v Nordic Oshima, the assignment of earnings, insurances and requisite compensation of the five entities, and by guarantees of their shareholders.

Additionally,  the  agreement  contains  a  collateral  maintenance  ratio  clause  which  requires  the  aggregate  fair  market  value  of  the  vessel  plus  the  net
realizable value of any additional collateral previously provided to remain above defined ratios. As of December 31, 2015, the Company was in compliance
with this covenant.

The Bulk Nordic Oasis Ltd. - Loan Agreement -- Dated December 11, 2015

The agreement advanced $21,500,000 in respect of the m/v Nordic Oasis. The agreement requires repayment of the advance in twenty-four equal quarterly
installments of $375,000 beginning on March 28, 2016 and a balloon payment of $12,500,000 due with the final installment. Interest on this advance is
floating at LIBOR plus 2.30% (2.91% at December 31, 2015).

The loan is secured by a first preferred mortgage on the m/v Nordic Oasis, the assignment of earnings, insurances and requisite compensation of the entity,
and by guarantees of its shareholders. Additionally, the agreement contains a collateral maintenance ratio clause which requires the aggregate fair market
value of the vessel plus the net realizable value of any additional collateral

53

previously provided to remain above defined ratios. As of December 31, 2015, the Company was in compliance with this covenant.

Term Loan Facility of USD 13,000,000 (Nordic Bulk Barents Ltd. and Nordic Bulk Bothnia Ltd.)

Nordic Bulk Barents and Nordic Bulk Bothnia entered into a secured Term Loan Facility of $13,000,000 in two tranches of $6,500,000 which were drawn
in conjunction with the delivery of the m/v Nordic Bothnia on January 23, 2014 and the m/v Nordic Barents on March 7, 2014. The loan is secured by
mortgages on these two vessels.

The facility bears interest at LIBOR plus 2.5% (3.11% at December 31, 2015). The loan requires repayment in 22 equal quarterly installments of $163,045
(per  borrower)  beginning  in  September  2014,  one  installment  of  $163,010  (per  borrower)  and  a  balloon  payment  of  $2,750,000  (per  borrower)  due  in
December 2019. In addition, any cash in excess of $750,000 per borrower on any repayment date shall be applied toward prepayment of the relevant loan in
inverse order, so the balloon payment is prepaid first. The agreement also contains a profit split in respect of the proceeds from the sale of either vessel, a
minimum  value  clause  ("MVC")  of  not  less  than  100%  of  the  indebtedness  and  a  minimum  liquidity  clause.  The  Company  deposited  additional  cash
collateral to cure MVC breaches of approximately $309,000 per vessel on August 4, 2015 and approximately $299,000 per vessel on December 22, 2015.
As of December 31, 2015 and 2014, the Company was in compliance with all required covenants.

On February 22, 2016, the Company was notified by the facility agent of the need to deposit cash collateral totaling $3.3 million to cure an MVC breach.
The Company anticipates making this deposit on or about March 25, 2016.

Long Wharf Construction to Term Loan

Initial amount of $1,048,000  entered  into  in  January  2011.  The  loan  is  payable  monthly  based  on  a  25  year  amortization  schedule  with  a  final  balloon
payment of all unpaid principal and accrued interest due January 2021. Interest is floating at LIBOR plus 2.85%. The Company entered into an interest rate
swap which matures January 2021 and fixes the interest rate at 6.63%. The loan is collateralized by all real estate located at 109 Long Wharf, Newport, RI,
as well as personal guarantees from the Founders and a corporate guarantee of the Company. The loan contains one financial covenant that requires the
Company  to  maintain  a  minimum  debt  service  coverage  ratio.  As  of  December  31,  2015,  the  Company  was  in  compliance  with  this  covenant.  As  of
December 31, 2014 the Company was not in compliance with this covenant. Accordingly, the Company obtained a waiver from the lender.

The future minimum annual payments under the debt agreements are as follows:

2016

2017

2018

2019

2020

Thereafter

Covenants

Years ending December 31,

$

$

19,499,262

16,147,613

21,004,294

18,480,107

20,277,444

55,731,961

151,140,681

With the exception of the Company’s related party loans, certain debt agreements contain financial covenants, which require it, among other things, to

maintain:

•

•

a consolidated leverage ratio of at least 200%;

a consolidated debt service ratio of at least 125%;

54

 
 
 
 
 
 
 
 
 
 
 
•

•

a minimum consolidated net worth of $45 million; plus 25% of the purchase price or (finance) lease amount of such vessels; and

a consolidated minimum liquidity of not less than $16.0 million plus $1 million for each additional vessel the Company acquires.

Certain debt agreements also contain restrictive covenants, which may limit it and its subsidiaries’ ability to, among other things:

•

•

•

•

effect changes in management of the Company’s vessels;

sell or dispose of any of the Company’s assets, including its vessels;

declare and pay dividends;

incur additional indebtedness;

• mortgage the Company’s vessels; and

•

incur and pay management fees or commissions.

A violation of any of the Company’s financial covenants or operating restrictions contained in its credit facilities may constitute an event of default under
its  credit  facilities,  which,  unless  cured  within  the  grace  period  set  forth  under  the  applicable  credit  facility,  if  applicable,  or  waived  or  modified  by  the
Company’s  lenders,  provides  its  lenders  with  the  right  to,  among  other  things,  require  the  Company  to  post  additional  collateral,  enhance  its  equity  and
liquidity,  increase  its  interest  payments,  pay  down  its  indebtedness  to  a  level  where  it  is  in  compliance  with  its  loan  covenants,  sell  vessels  in  its  fleet,
reclassify its indebtedness as current liabilities and accelerate its indebtedness and foreclose their liens on its vessels and the other assets securing the credit
facilities, which would impair the Company’s ability to continue to conduct its business.

Certain of the Company’s credit facilities contain a cross-default provision that may be triggered by a default under one of its other credit facilities. A
cross-default provision means that a default on one loan would result in a default on certain other loans. Because of the presence of cross-default provisions in
certain of the Company’s credit facilities, the refusal of any one lender under its credit facilities to grant or extend a waiver could result in certain of the
Company’s indebtedness being accelerated, even if its other lenders under the Company’s credit facilities have waived covenant defaults under the respective
credit facilities. If the Company’s secured indebtedness is accelerated in full or in part, it would be very difficult in the current financing environment for the
Company  to  refinance  its  debt  or  obtain  additional  financing  and  the  Company  could  lose  its  vessels  and  other  assets  securing  its  credit  facilities  if  the
Company’s lenders foreclose their liens, which would adversely affect the Company’s ability to conduct its business.

In connection with any waivers of or amendments to the Company’s credit facilities that it may obtain, its lenders may impose additional operating and
financial  restrictions  on  the  Company  or  modify  the  terms  of  its  existing  credit  facilities.  These  restrictions  may  further  restrict  the  Company’s  ability  to,
among other things, pay dividends, make capital expenditures or incur additional indebtedness, including through the issuance of guarantees. In addition, the
Company’s  lenders  may  require  the  payment  of  additional  fees,  require  prepayment  of  a  portion  of  its  indebtedness  to  them,  accelerate  the  amortization
schedule for the Company’s indebtedness and increase the interest rates they charge the Company on its outstanding indebtedness.

55

  
 
 
 
Related Party Transactions

Amounts and notes payable to related parties consist of the following:

Included in accounts payable and accrued expenses on the
consolidated balance sheets:

Affiliated companies (trade payables)

  $

4,037,850   $

(2,400,433)   $

1,637,417

December 31,
2014

Activity

December 31,
2015

Included in current related party debt on the consolidated
balance sheets:

Loan payable – 2011 Founders Note
Interest payable in-kind – 2011 Founders Note (i)
Promissory Note
Loan payable – BVH shareholder (STST) (ii)
Loan payable to NBHC shareholder (STST)
Loan payable to NBHC shareholder (ASO2020) (iii)

  $

4,325,000   $

—   $

334,605  

5,000,000  

4,442,500  

22,500,000  

22,499,972  

219,314  

(1,000,000)  

—  

(22,500,000)  

(22,499,972)  

4,325,000

553,919

4,000,000

4,442,500

—

—

Total current related party debt

  $

59,102,077   $

(45,780,658)   $

13,321,419

Paid in cash

i. 
ii.  ST Shipping and Transport Pte. Ltd. ("STST")
iii.  ASO2020 Maritime S.A. ("ASO2020")

On October 1, 2011, the Company entered into a $10,000,000 loan agreement with the Founders, which was payable on demand at the request of the
lenders (the 2011 Founders Note). The note bears interest at a rate of 5%. On January 1, 2012 the Company issued 5,675 shares of convertible redeemable
preferred  stock  to  the  Founders,  representing  a  partial  repayment  of  the  note  (see  Note  12).  The  outstanding  balance  of  the  note  was  $4,325,000  at
December 31, 2015 and 2014.

In November 2014, the Company entered into a $5 million Promissory Note (the “Note”) with Bulk Invest Ltd., a company controlled by the Founders.

The Note was amended in 2015 and is payable on demand. Interest on the Note is 5%.

BVH entered into an agreement for the construction of two new ultramax newbuildings in 2013. STST has provided a loans totaling of $4,442,500 used

to make deposits on the contracts. The loans are payable on demand and do not bear interest.

Loans provided by NBHC shareholders to purchase four 1A ice-class panamax newbuildings were converted to ordinary shares of NBHC on December
15,  2015.  The  conversion  was  made  by  discharging  all  of  NBHC  obligations  pursuant  to  the  shareholder  loans,  through  the  issuance  of  ordinary  share  of
NBHC at par value, with the number of additional shares to be issued equal to the outstanding principal of such shareholder loans (the "Equity Conversion").
Following the Equity Conversion, the shareholders' loans were terminated and the equity ownership percentage of each partner remained unchanged.

Under  the  terms  of  a  technical  management  agreement  between  the  Company  and  Seamar  Management  S.A.  (Seamar),  an  equity  method  investee,
Seamar  is  responsible  for  the  day-to-day  operation  of  some  of  the  Company’s  owned  vessels.  During  the  years  ended  December  31,  2015  and  2014,  the
Company incurred technical management fees of $2,262,000 and $2,356,500 under this arrangement, which is included in vessel operating expenses in the
consolidated statements of income. The total amount payable to Seamar at December 31, 2015 and 2014 was $1,254,985 and $4,037,850, respectively, which
includes amounts payable for vessel operating expenses.

On  July  1,  2015,  the  Company  entered  into  a  conlusting  agreement  with  Mark  Filanowski,  a  member  of  the  Board  of  Directors,  under  which  Mr.

Filanowski will be paid $120,000 per annum.

56

 
 
 
 
   
   
   
 
   
   
   
   
   
   
 
 
 
 
 
 
  
Contractual Obligations

The following table sets forth the Company’s contractual obligations and their maturity dates as of December 31, 2015. Purchase obligations reflect the

Company’s agreements for:

• The construction of the final Ice-Class 1A Panamax vessel from a Japanese shipyard through NBHC, a joint venture in which the Company owns a one-

third interest. NBHC took delivery of the vessel in January 2016.

• The construction of two Ice-Class 1C Ultramax vessels from a Japanese shipyard through BVH, a joint venture which the Company owns a 50% interest.

BVH expects to take delivery of these vessels in 2017.

(USD in millions)

Total

Less than
One Year

One to
Three
Years

Three to
Five Years

More than
Five Years

Long-Term Debt

Purchase Obligations

 Effect of Inflation

  $

  $

  $

151.1  

49.2   $

200.3   $

19.5   $

7.4   $

26.9   $

37.1   $

41.8   $

78.9   $

38.8   $

—   $

38.8   $

55.7

—

55.7

We do not believe that inflation has had a material effect on our business, results of operations or financial condition in the past two years.

Off-Balance Sheet Arrangements

We did not have any off-balance sheet arrangements as of December 31, 2015 or 2014.

ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES

Quantitative and Qualitative Disclosures about Market Risks

Interest Rate Risk

The international shipping industry is capital intensive, requiring significant amounts of investment provided in the form of long-term debt. Certain of the
Company’s outstanding debt facilities are at floating interest rates that fluctuate with changes in the financial markets and in particular changes in LIBOR.
Increasing interest rates could increase the Company’s interest expense and adversely impact its future earnings. The Company may manage this risk by
entering into interest rate swap agreements in which the Company exchanged fixed and variable interest rates based on agreed upon notional amounts. The
Company has used such derivative financial instruments as risk management tools and not for speculative or trading purposes. The counterparties to the
Company’s derivative financial instruments are major financial institutions, which helps it manage its exposure to nonperformance of its counterparties under
the Company’s debt agreements. As of December 31, 2015 and December 31, 2014, the Company was a party to one interest rate swap agreement which had
an approximate fair value of $(0.1) million at both dates. The Company’s net effective exposure to floating interest rate fluctuations on its outstanding debt
was $122.8 million and $63.1 million, respectively, at December 31, 2015 and 2014.

The Company’s interest expense is affected by changes in the general level of interest rates, particularly LIBOR. As an indication of the extent of the
Company’s sensitivity to interest rate changes, an increase in LIBOR of 1% would have decreased the Company’s net income and cash flows during the years
ended December 31, 2015 and 2014 by approximately $0.8 million and $0.2 million, respectively, based on the debt levels for the beginning and ending
balances of each period. The Company expects its sensitivity to interest rate changes to increase in the future if the Company enters into additional debt
agreements in connection with its acquisition of additional vessels.

57

 
 
 
 
 
 
 
 
   
 
 
 
 
 
 
 
 
 
 
Forward Freight Agreements

The Company assesses risk associated with fluctuating future freight rates and, when appropriate, actively hedges identified economic risk related to long-
term cargo contracts with forward freight agreements, or FFAs. The usage of such derivatives can lead to fluctuations in the Company’s reported results from
operations on a period-to-period basis. During the years ended December 31, 2015 and 2014, the Company entered into various FFAs. There were no open
positions at December 31, 2015 or 2014.

Fuel Swap Contracts

The Company monitors the market volatility associated with bunker prices and its impact on long-term contracts; and seeks to reduce the risk of such
volatility through a bunker hedging program. During the years ended December 31, 2015 and 2014, the Company entered into various fuel swap contracts
that were not designated for hedge accounting. The aggregate fair value of these fuel swaps at December 31, 2015 and December 31, 2014, were liabilities of
approximately $1.8 million and $1.3 million, respectively.

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA. 

This information appears following Item 15 of this Report and is included herein by reference.

ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

None.

ITEM 9A. CONTROLS AND PROCEDURES.

Management’s Evaluation of Disclosure Controls and Procedures

As of December 31, 2015, we carried out an evaluation, under the supervision and with the participation of management, including our Chief Executive
Officer and Chief Financial Officer; of the effectiveness of our disclosure controls and procedures as such term is defined in Rule 13a-15(e). Based on that
evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were effective as of December 31,
2015.

Internal Control over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting. We are actively preparing for full
compliance with the requirements of Item 308 of Regulation S-K relating to internal control over financial reporting for our 2016 annual report on Form 10-
K, but this report does not include a report of management’s assessment regarding internal control.

Prior to October 1, 2014, Pangaea was a private company that was not required to file with the SEC and therefore its management had no reason to make

an assessment of, or consider the preparation of a management report on, internal control over financial reporting as required by Form 10-K. 

Notwithstanding the fact we are still reviewing and testing our internal controls and procedures, our management, based upon the substantive work

performed during the financial reporting process, believes that our consolidated financial statements included in this report are fairly stated in all material
respects in accordance with U.S. GAAP.

This annual report does not include an attestation report of the Company’s registered independent accounting firm due to a reduced requirements for

smaller reporting companies under the Securities Exchange Act.

58

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Limitations on the Effectiveness of Controls

A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control
system are met. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of
changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. Because of the inherent limitations in all control
systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within a company have been detected.
Our disclosure controls and procedures and internal control over financial reporting are designed to provide reasonable assurance of achieving their
objectives.

Changes in Internal Control over Financial Reporting

Changes in our internal control over financial reporting that occurred during the period covered by this report that have materially affected, or are
reasonably likely to materially affect, our internal control over financial reporting include the addition of an experienced accountant to the staff which allows
further segregation of duties and another level of review, the implementation of an integrated public company reporting and filing software application and
enhanced control procedural documentation.

ITEM 9B. OTHER INFORMATION.

None.

59

 
 
 
 
 
PART III.

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

Directors and Executive Officers

Our current directors and executive officers are as follows:

Name

Edward Coll

Carl Claus Boggild

Anthony Laura

Richard T. du Moulin

Mark L. Filanowski

Paul Hong

Peter M. Yu

Eric S. Rosenfeld

David D. Sgro

Age

Position

59

59

63

69

61

46

54

58

39

Chairman of the Board and Chief Executive Officer

President and Director

Chief Financial Officer, Secretary and Director

Director

Director

Director

Director

Director

Director

Edward Coll. Mr. Coll is the Chairman of the Board and Chief Executive Officer. Mr. Coll is a founder of Pangaea and has served as its Chief Executive
Officer since its inception. Prior to co-founding Bulk Partners Ltd., the predecessor company to Pangaea, in 1996, Mr. Coll spent 10 years at Continental
Grain Company with assignments in New York, New Orleans, Rome and Rotterdam. He joined Commodity Ocean Transport Corp (COTCO) in 1989 and
became president of the company in 1993. In this position, Mr. Coll was responsible for the overall activities and businesses of three U.S public shipping
companies. Mr. Coll is an elected member of the American Bureau of Shipping and has considerable expertise in the worldwide shipping and commodities
markets and lectures regularly on these topics. He holds a B.S. in nautical science from the United States Merchant Marine Academy at Kings Point and a
master's  degree  in  international  business  from  Pace  University.  Mr.  Coll’s  qualifications  to  sit  on  our  board  include  his  operational  experience  and  deep
knowledge of the shipping industry.

Carl Claus Boggild. Mr. Boggild is the President (Brazil) of the Company. Mr. Boggild is a founder of Pangaea and has served as its President (Brazil)
since  its  inception.  Prior  to  co-founding  Bulk  Partners  Ltd.,  the  predecessor  company  to  Pangaea,  in  1996,  Mr.  Boggild  was  Director  of  Chartering  and
Operations at the Korf Group of Germany. He also was a partner at Trasafra Ltd, a Brazilian agent for the largest independent grain parcel operator from
Argentina and Brazil to Europe. He worked for Hudson Trading and Chartering where he was responsible for Brazilian related transportation services. As
President of Commodity Ocean Transport Corporation (COTCO) he was responsible for the operations of its affiliate Handy Bulk Carriers Corporation. Prior
to becoming President of COTCO, Mr. Boggild was an Executive Vice President and was responsible for its Latin American operations. Mr. Boggild holds a
diploma  in  International  Maritime  Law.  Mr.  Boggild’s  qualifications  to  sit  on  our  board  include  his  operational  experience  and  deep  knowledge  of  the
shipping industry.

Peter M. Yu. Mr. Peter M. Yu serves as a director of the Company. Mr. Yu will continue to serve as a director of Pangaea, a position he has held since
2008.  Mr.  Yu  founded  Cartesian  Capital  Group,  LLC,  a  global  private  equity  firm  with  more  than  $2  billion  in  commitments  under  management  and  the
responsibility for more than 19 investments in a variety of fields and industries, in 2006. Prior to founding Cartesian, Mr. Yu founded AIG Capital Partners in
1996 and served as President and Chief Executive Officer. Under his leadership, AIGCP became a leading international private equity firm, with more than
$4.5 billion in committed capital. Prior to founding AIGCP in 1996, Mr. Yu served President Clinton as Director to the National Economic Council, the White
House office responsible for developing and coordinating economic policy. A graduate of Harvard Law School, Mr. Yu served as President of the Harvard
Law Review and as a law clerk on the U.S. Supreme Court. Mr. Yu received a B.A. degree from Princeton University’s Woodrow Wilson School. Mr. Yu is a
director of Banco Daycoval, S.A., a publicly traded bank headquartered in Brazil. Mr. Yu is also a director of a number of private entities partly or wholly-
owned by funds sponsored by Cartesian Capital Group. Mr. Yu’s qualifications to sit on our board include his substantial experience in the areas of business
management and financial and investment expertise.

Paul Hong. Mr. Paul Hong serves as a director of the Company. Mr. Hong is a Senior Managing Director at Cartesian Capital Group. Prior to joining
Cartesian,  Paul  served  as  Senior  Vice  President  and  General  Counsel  of  AIG  Capital  Partners.  Paul  was  previously  an  attorney  in  the  corporate  and  tax
departments of Kirkland & Ellis where he specialized in private equity transactions.

60

 
 
 
 
 
 
 
Paul holds an AB in Economics from Columbia College, a JD from Columbia Law School, and an LLM in Taxation from New York University Law School.
Mr. Hong’s qualifications to sit on our board include his substantial experience in the areas of business management and financial and investment expertise.

Richard T. du Moulin. Mr. Richard T. du Moulin serves as a director of the Company. Mr. du Moulin is currently the President of Intrepid Shipping LLC,
a position he has held since he founded Intrepid in 2002. From 1974, he spent 15 years with OMI Corporation, where he served as Executive Vice President,
Chief Operating Officer, and as a member of the company's Board of Directors. From 1998 to 2002, Mr. du Moulin served as Chairman and Chief Executive
Officer of Marine Transport Corporation. From 1989 to 1998, Mr. du Moulin served as Chairman and CEO of Marine Transport Lines. Mr. du Moulin is a
member of the Board of Trustees and Chairman of the Seamens Church Institute of New York and New Jersey. He currently serves as a Director of Teekay
Tankers and, Tidewater Inc. Mr. du Moulin served as Chairman of Intertanko, the leading trade organization for the tanker industry, from 1996 to 1999. Mr.
du Moulin served in the US Navy and is a recipient of the US Coast Guard's Distinguished Service Medal. He received a BA from Dartmouth College and an
MBA from Harvard University. Mr. du Moulin’s qualifications to sit on our board include his operational experience and deep knowledge of the shipping
industry.

Mark L. Filanowski. Mr. Mark L. Filanowski serves as a director of the Company. Mr. Filanowski formed Intrepid Shipping LLC with Richard du Moulin
in 2002. He started his career at Ernst & Young from 1976 to 1984. Subsequently, Mr. Filanowski spent 4 years at Armtek Corporation, where he served as
Vice President and Controller. From 1989 to 2002, he served as Chief Financial Officer and Senior Vice President at Marine Transport Corporation, which he
helped take private from NASDAQ. Mr. Filanowski is a Director of ETRE REIT, LLC and is a member of the American Bureau of Shipping. Previously, he
has served as the Chairman of the Board at Arvak and at Shoreline Mutual (Bermuda) Ltd., an insurance company. Mr. Filanowski was formerly a Certified
Public Accountant. He earned a BS from University of Connecticut and an MBA from New York University. Mr. Filanowski’s qualifications to sit on our
board include his operational experience and deep knowledge of the shipping industry and his qualifications to sit on the audit committee include his financial
experience as a CPA with Ernst & Young as well as his positions as Controller at Armtek and as CFO at Marine Transport.

Anthony Laura. Mr. Laura is the Chief Financial Officer of the Company. Mr. Laura is a founder of Pangaea and has served as its Chief Financial Officer
since its inception. Prior to co-founding Bulk Partners Ltd., the predecessor to Pangaea, in 1996, Mr. Laura spent 10 years as CFO of COTCO. Mr. Laura also
served at Navinvest Marine Services from 1986 to 1996. Mr. Laura is a graduate of Fordham University. 

Eric S. Rosenfeld. Eric S. Rosenfeld serves as a director of the Company. Mr. Rosenfeld served as Quartet’s chairman of the board and chief executive
officer from its inception through consummation of the Mergers. Mr. Rosenfeld has been the president and chief executive officer of Crescendo Partners, L.P.
(“Crescendo”), a New York-based investment firm, since its formation in November 1998. Mr. Rosenfeld has formed and served as CEO and as a director of
three  prior  special  purpose  acquisition  companies,  Arpeggio  Acquisition  Corporation  (“Arpeggio”),  Rhapsody  Acquisition  Corp.  (“Rhapsody”)  and  Trio
Merger Corp. (“Trio”). Mr. Rosenfeld presently serves or has served on the board of directors of Arpeggio, Rhapsody, Trio, CPI Aerostructures, Inc., Cott
Corporation, Absolute Software Corporation, Primoris Services Corporation (“Primoris”), Hill International, Spar Aerospace Limited, Hip Interactive, AD
OPT  Technologies  Inc.,  Pivotal  Corporation,  Sierra  Systems  Group,  Inc.,  Geac  Computer  Corporation  Limited,  Emergis  Inc.,  Matrikon  Inc.,  Dalsa
Corporation, Computer Horizons Corp. and SAExploration Holdings Inc. Prior to forming Crescendo Partners, Mr. Rosenfeld had been managing director at
CIBC Oppenheimer and its predecessor company Oppenheimer & Co., Inc. since 1985. Mr. Rosenfeld is a regular guest lecturer at Columbia Business School
and has served on numerous panels at Queen’s University Business Law School Symposia, McGill Law School, the World Presidents’ Organization and the
Value Investing Congress. He is a senior faculty member at the Director’s College. He has also been a regular guest host on CNBC. Mr. Rosenfeld received
an A.B. in economics from Brown University and an M.B.A. from the Harvard Business School.

David D. Sgro. David D. Sgro serves as a director of the Company. Mr. Sgro served as Quartet’s chief financial officer, secretary and a member of its
board of directors from its inception through consummation of the Mergers. Mr. Sgro has been a Senior Managing Director of Crescendo from December
2013 to the present and has held various positions with Crescendo since May 2005. Mr. Sgro presently serves or has served on the board of directors of Trio,
Primoris, Bridgewater Systems, Inc., SAExploration Holdings, Harmony Merger Corp., Imvescor Restaurant Group and COM DEV International Ltd. Mr.
Sgro  attended  Columbia  Business  School  and  prior  to  that,  Mr.  Sgro  worked  as  an  analyst  and  then  senior  analyst  at  Management  Planning,  Inc.,  a  firm
engaged in the valuation of privately held companies. Simultaneously, Mr. Sgro worked as an associate with MPI Securities, Management Planning, Inc.’s
boutique investment banking affiliate. From June 2004 to August 2004, Mr. Sgro worked as an analyst at Brandes Investment Partners. Mr. Sgro received a
B.S. in Finance from The College of New Jersey and an M.B.A. from Columbia Business School. In 2001, he became a Chartered Financial Analyst (CFA)
Charterholder. Mr. Sgro is a regular guest lecturer at the College of New Jersey and Columbia Business School.

61

 
 
 
 
 
 
Our board of directors is divided into three classes with only one class of directors being elected in each year and each class serving a three-year term.
Messrs.  Eric  Rosenfeld,  Richard  du  Moulin,  Laura  and  Mark  Filanowski  serve  as  Class  I  directors,  whose  term  expires  at  the  Registrant’s  2018  annual
meeting.  Messrs.  Paul  Hong,  Claus  Boggild  and  David  Sgro  serve  as  Class  II  directors,  whose  term  expires  at  the  Registrant’s  2016  annual  meeting  and
Messrs. Peter Yu and Edward Coll serve as Class III directors, whose term expires at the Registrant’s 2017 annual meeting. Messrs. Rosenfeld, Hong and
Sgro  were  appointed  to  serve  on  the  Registrant’s  audit  committee.  Messrs.  du  Moulin,  Rosenfeld  and  Yu  were  appointed  to  serve  on  the  Registrant’s
compensation committee and nominating committee. 

Section 16(a) Beneficial Ownership Reporting Compliance

Section 16(a) of the Securities Exchange Act of 1934 requires our officers, directors and persons who own more than ten percent of a registered class of
our equity securities to file reports of ownership and changes in ownership with the Securities and Exchange Commission. Officers, directors and ten percent
stockholders are required by regulation to furnish us with copies of all Section 16(a) reports they file. Based solely on a review of such reports received by us
and  written  representations  from  certain  reporting  persons  that  no  Form  5s  were  required  for  those  persons,  we  believe  that,  during  the  fiscal  year  ended
December 31, 2015, all reports required to be filed by our officers, directors and persons who own more than ten percent of a registered class of our equity
securities were filed on a timely basis.

Code of Ethics

In October 2014, our board of directors adopted a code of ethics that applies to directors, officers, and employees of ours and of any subsidiaries we may
have  in  the  future  (including  our  principal  executive  officer,  our  principal  financial  officer,  our  principal  accounting  officer  or  controller,  and  persons
performing similar functions). We will provide, without charge, upon request, copies of our code of ethics. Requests for copies of our code of ethics should be
sent in writing to Phoenix Bulk Carriers (US) LLC, 109 Long Wharf, Newport, RI 02840.

Corporate Governance

Audit Committee

Effective October 2014, we established an audit committee of the board of directors, which is comprised of Eric Rosenfeld, Paul Hong and David Sgro,

each of whom is an independent director. The audit committee’s duties, which are specified in our Audit Committee Charter, include, but are not limited to: 

•

•

•
•

•

•

•

•
•

•

appoint and retain the independent auditor and approve the independent auditor’s compensation. The Committee shall have the sole authority to
terminate the independent auditor;
pre-approve all audit services and permitted non-audit services to be performed for the Company by the independent auditor. The Committee may
delegate authority to pre-approve audit services, other than the audit of the Company’s annual financial statements, and permitted non-audit services
to one or more members, provided that decisions made pursuant to such delegated authority shall be presented to the full Committee at its next
scheduled meeting;
evaluate the independent auditor’s qualification, performance and independence on an annual basis;
review with management and the independent auditor the audited financial statements to be included in the Company’s Annual Report on Form 10-K
to be filed with the Securities and Exchange Commission;
review with the independent auditor any difficulties the auditor encountered in the course of the audit work, including any restrictions on the scope
of the independent auditor’s activities and any significant disagreements with management and management’s response;
recommend to the full Board, based on the Committee’s review and discussion with management and the independent auditor, that the audited
financial statements be included in the Company’s Form 10-K;
review the interim financial statements with management and the independent auditor prior to the filing of the Company’s Quarterly Report on Form
10 Q;
discuss with management the disclosures under “Management’s Discussion and Analysis of Financial Condition and Results of Operations;”
prior to the filing of each quarterly report, the Committee shall discuss with management and the independent auditor the quality and adequacy of the
Company’s (1) internal controls for financial reporting, including any audit steps adopted in light of internal control deficiencies and (2) disclosure
controls and procedures;
discuss with the independent auditor the auditor’s judgment about the quality, not just the acceptability, of the Company’s accounting principles, as
applied in its financial statements and as selected by management;

62

 
 
 
 
 
 
• monitor the Company’s assessment and plan to manage any key enterprise risks assigned to the Committee by the Board from time to time and

•

•

•
•

•

discuss the Company’s major financial risk exposures and the steps that management has taken to monitor and control such exposures;
establish procedures for the receipt, retention and treatment of complaints received by the Company regarding accounting, internal accounting
controls or auditing matters and the confidential, anonymous submission by employees of the Company of concerns regarding questionable
accounting or auditing matters;
review no less than annually management’s programs governing codes of business conduct and ethics, conflicts of interest, legal, and environmental
compliance and obtain reports from management regarding compliance with law and the Company’s code of business conduct and ethics;
discuss earnings press releases, as well as financial information and earnings guidance provided to analysts and rating agencies;
review analyses prepared by management setting forth significant financial reporting issues and judgments made in connection with the preparation
of financial statements, including the effects of alternative GAAP measures and off-balance sheet structures, if any, on the Company’s financial
statements; and
review and approve all changes in the selection or application of accounting principles other than those changes in accounting principles mandated
by newly-adopted authoritative accounting pronouncements;

Financial Experts on Audit Committee

The audit committee is composed exclusively of “independent directors” who are “financially literate” as defined under the Nasdaq listing standards. The
Nasdaq listing standards define “financially literate” as being able to read and understand fundamental financial statements, including a company’s balance
sheet, income statement and cash flow statement.

In addition, we must certify to Nasdaq that the committee has, and will continue to have, at least one member who has past employment experience in
finance  or  accounting,  requisite  professional  certification  in  accounting,  or  other  comparable  experience  or  background  that  results  in  the  individual’s
financial sophistication. The board of directors has determined that David Sgro qualifies as an “audit committee financial expert,” as defined under rules and
regulations of the SEC.

Nominating Committee

Effective October 2014, we established a nominating committee of the board of directors, which consists of Richard du Moulin, Eric Rosenfeld and Peter
Yu, each of whom is an independent director. The nominating committee is responsible for overseeing the selection of persons to be nominated to serve on
our board of directors. The nominating committee considers persons identified by its members, management, stockholders, investment bankers and others. 

Guidelines for Selecting Director Nominees

The guidelines for selecting nominees, which are specified in our Nominating Committee Charter, generally provide that persons to be nominated:

•

•

•

should have demonstrated notable or significant achievements in business, education or public service;

should possess the requisite intelligence, education and experience to make a significant contribution to the board of directors and bring a range
of skills, diverse perspectives and backgrounds to its deliberations; and

should have the highest ethical standards, a strong sense of professionalism and intense dedication to serving the interests of our stockholders.

The  Nominating  Committee  will  consider  a  number  of  qualifications  relating  to  management  and  leadership  experience,  background,  integrity  and
professionalism  in  evaluating  a  person’s  candidacy  for  membership  on  the  board  of  directors.  The  nominating  committee  may  require  certain  skills  or
attributes, such as financial or accounting experience, to meet specific board needs that arise from time to time and will also consider the overall experience
and  makeup  of  its  members  to  obtain  a  broad  and  diverse  mix  of  board  members.  The  nominating  committee  does  not  distinguish  among  nominees
recommended by stockholders and other persons.

There have been no material changes to the procedures by which security holders may recommend nominees to our board of directors.

63

 
 
  
 
 
 
 
 
Compensation Committee

Effective  October  2014,  we  established  a  Compensation  Committee  which  is  comprised  of  Richard  du  Moulin,  Eric  Rosenfeld  and  Peter  Yu.  The
Compensation  Committee  reviews  and  approves  compensation  paid  to  the  Company’s  officers  and  directors  and  administers  the  Company’s  incentive
compensation plans, including authority to make and modify awards under such plans. The Compensation Committee Charter is available on the Company’s
website at www.pangaeals.com.

Compensation Committee Interlocks and Insider Participations

As of December 31, 2015, none of the members of our compensation committee will be, or will have at any time during the past year been, one of our
officers or employees. None of our executive officers currently serves or in the past year has served as a member of the board of directors or compensation
committee of any entity that has one or more executive officers serving on our board of directors or compensation committee.

ITEM 11. EXECUTIVE COMPENSATION

The  Company’s  senior  executives  are  generally  awarded  merit  increases  and  annual  incentive  compensation  in  December  of  each  year,  following

completion of annual performance review cycle.

The Company does not have employment agreements with any of its senior executives, including its executive officers.

Summary Compensation Table of the Company’s Named Executive Officers

Smaller reporting companies meet the Regulation S-K Item 402 disclosure requirements by providing the shorter disclosures required under the Securities
Act of 1934, specifically, the total compensation of the Company’s named executive officer’s which consists of (i) the Company’s Chief Executive Officer,
(ii) each of the Company’s next two most highly compensation executive officers, other than its Chief Executive Officer, who served as an executive officer at
December 31, 2015 and whose total compensation exceeded $100,000, and (iii) two individuals for whom disclosure would have been required but who were
not  serving  as  executive  officers  of  the  Company  at  December  31,  2015.  The  following  table  sets  forth  the  total  compensation  for  the  fiscal  years  ended
December 31, 2015 and 2014:

Name and Principal Position

Edward Coll

Chief Executive Officer

(Principal Executive Officer)

Carl Claus Boggild

President – Brazil

Anthony Laura

Chief Financial Officer

(Principal Financial Officer)

Year

2015

2014

2015

2014

2015

2014

  $

  $

  $

  $

  $

  $

Salary

Bonus

250,000   $

200,000   $

425,000   $

425,000   $

200,000   $

200,000   $

200,000   $

200,000   $

200,000   $

200,000   $

150,000   $

200,000   $

All Other
Compensation(1)

6,000   $

5,750   $

—   $

—   $

6,000   $

5,750   $

Total

681,000

630,750

400,000

400,000

356,000

405,750

(1)All other compensation includes employer matching contribution to the 401(k) plan.

Narrative Disclosure to Summary Compensation Table

The Company does not have employment agreements with any of its named executive officers and has not previously granted its named executive officers
any share or share-based awards. Bonuses paid to our named executive officers are purely discretionary, as determined by our Compensation Committee, and
may be paid in the year following the calendar year to which they relate.

The Company maintains, and the named executive officers (other than Mr. Boggild) participate in, a 401(k) retirement savings plan. Each participant who
is a United States employee may contribute to the 401(k) plan, through payroll deductions, up to 90% of his or her salary limited to the maximum allowed by
the Internal Revenue Service regulations. All amounts contributed by

64

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
 
   
   
   
   
   
 
 
 
   
   
   
   
   
 
 
   
   
   
   
   
 
 
 
employee  participants  and  earnings  on  these  contributions  are  fully  vested  at  all  times  and  are  not  taxable  to  participants  until  withdrawn.  Employee
participants  may  elect  to  invest  their  contributions  in  various  established  funds.  The  Company  also  makes  matching  contributions  to  the  accounts  of  plan
participants.

Except as set forth above, the Company’s named executive officers generally participate in the same programs as its other employees.

Outstanding Equity Awards at Fiscal Year-End

As of December 31, 2015, none of the Company’s officers, including its named executive officers held any outstanding equity or equity-based awards.

Retirement Benefits, Termination, Severance and Change in Control Payments

As of December 31, 2015, none of the Company’s officers, including its named executive officers, have any retirement benefits (other than their right to

participate in the Company’s 401(k) retirement plan, as described above) or have any rights to severance payments.

Compensation of Non-Employee Directors.

During the fiscal year ending December 31, 2014, our board of directors established a compensation program for our non-employee directors. Under the
plan, these non-employee directors receive a combination of cash compensation and restricted shares of our common stock, pursuant to the 2014 Long-Term
Incentive  Plan  (the  "2014  Plan"),  as  payment  for  services  rendered  as  such  members.  Restricted  shares  vest  at  the  rate  of  50%  after  one  year  and  the
remaining 50% after two years.

On September 22, 2015, the Company's shareholders approved an amendment and restatement of the 2014 Plan that was adopted by the Board on August
7, 2015. The PANGAEA LOGISTICS SOLUTIONS LTD. 2014 SHARE INCENTIVE PLAN (as amended and restated by the Board of Directors on August
7, 2015), (the "Amended Plan"), limits the value of awards that may be granted to non-employee directors in any calendar year to $150,000 (calculating the
value of any award based in shares to be determined based on the grant date fair value of such awards for financial reporting purposes), which limitation
under the 2014 Plan was 10,000 shares.

The following table sets forth compensation paid to or earned by our non-employee directors during 2015:

Name (1)

Mark Filanowski

Richard DuMoulin

Peter Yu

Paul Hong

Eric Rosenfeld

David Sgro

Fees Earned or
Paid in Cash

Stock
Awards(2)

Total

  $

  $

  $

  $

  $

  $

25,000   $

25,000   $

25,000   $

25,000   $

25,000   $

25,000   $

52,501   $

52,501   $

52,501   $

52,501   $

52,501   $

52,501   $

77,501

77,501

77,501

77,501

77,501

77,501

(1)

Information for Messrs. Coll, Boggild and Laura, who served as a members of our board of directors in 2015, is not included in this table because they did not
receive additional compensation for services rendered as members of our board of directors.

(2) This column represents the grant date fair value of 10,000 and 8,696 restricted shares of our common stock made to each of our non-employee directors on May 8,
2015 and September 22, 2015, respectively. The grant date fair value was determined under FASB ASC Topic 718 utilizing the assumptions contained in Note 14
of  our  financial  statements  contained  herein,  excluding  the  effect  of  service-based  forfeitures.  As  of  December  31,  2015  Messrs.  Filanowski,  Du  Moulin,
Rosenfeld and Sgro each held 28,696 restricted shares of our common stock. Messrs. Yu and Hong entered into transfer agreements through which shares issued to
them were transferred to Pangaea One Acquisition Holdings XIV, LLC.

We also reimburse our directors for reasonable and necessary out-of-pocket expenses incurred in attending Board and committee meetings or performing

other services for us in their capacities as directors.

65

 
 
 
 
 
 
  
 
 
 
 
 
ITEM  12.  SECURITY  OWNERSHIP  OF  CERTAIN  BENEFICIAL  OWNERS  AND  MANAGEMENT  AND  RELATED  STOCKHOLDER
MATTERS. 

Equity Compensation Plan Information

Plan Category

Equity compensation plans approved by
shareholders

Equity compensation plans not approved
by shareholders

Total

(a) Number of securities to
be issued upon exercise of
outstanding options,
warrants, and rights 

(b) Weighted-average
exercise price of
outstanding options,
warrants, and rights

—  

—  

—  

(c) Number of securities
remaining available for
future issuance under
equity compensation
plans (excluding
securities reflected in
column (a)) 

—  

—  

—  

93,143

—

93,143

During 2014, the Company adopted, and our shareholders approved, the 2014 Share Incentive Plan (the “2014 Plan”). The purpose of the 2014 Plan is to
assist  in  attracting,  retaining,  motivating,  and  rewarding  certain  key  employees,  officers,  directors,  and  consultants  of  the  Company  and  its  affiliates  and
promoting the creation of long-term value for our shareholders by closely aligning the interests of such individuals with those of such shareholders. The 2014
Plan  authorizes  the  award  of  share-based  incentives  to  encourage  eligible  employees,  officers,  directors,  and  consultants,  as  described  below,  to  expend
maximum effort in the creation of shareholder value.

On September 22, 2015, the Company's shareholders approved an amendment and restatement of the 2014 Plan that was adopted by the Board on August
7, 2015. The PANGAEA LOGISTICS SOLUTIONS LTD. 2014 SHARE INCENTIVE PLAN (as amended and restated by the Board of Directors on August
7, 2015), (the "Amended Plan"), limits the value of awards that may be granted to non-employee directors in any calendar year to $150,000 (calculating the
value of any award based in shares to be determined based on the grant date fair value of such awards for financial reporting purposes), which limitation
under the 2014 Plan was 10,000 shares.

Security Ownership of Certain Beneficial Owners

The following table sets forth information regarding the beneficial ownership of our common stock as of March 23, 2016 by:

each person known by us to be the beneficial owner of more than 5% of our outstanding shares of common stock;

each of our officers and directors; and

all of our officers and directors as a group.

•

•

•

Unless otherwise indicated, we believe that all persons named in the table have sole voting and investment power with respect to all shares of common

stock beneficially owned by them.

66

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Name and Address of Beneficial Owner (1)

Directors and Executive Officers:

Edward Coll

Carl Claus Boggild (3)

Anthony Laura

Richard T. du Moulin*
52 Elm Avenue
Larchmont, NY 10538

Mark L. Filanowski*
71 Arrowhead Way
Darien, CT 06820-5507

Paul Hong
c/o Cartesian Capital Group, LLC
505 Fifth Avenue, 15th Floor
New York, NY 10017

Eric S. Rosenfeld
777 Third Ave
New York, NY 10028

David D. Sgro*
777 Third Ave
New York, NY 10028

Peter Yu (4)
c/o Cartesian Capital Group, LLC
505 Fifth Avenue, 15th Floor
New York, NY 10017

All Directors and Officers as a Group

Five Percent Holders:

Edward Coll

Lagoa Investments

Anthony Laura

Peter Yu (4)

Pangaea One (Cayman), L.P.
c/o Cartesian Capital Group, LLC
505 Fifth Avenue, 15th Floor
New York, NY 10017

Pangaea One Parallel Fund, L.P.
c/o Cartesian Capital Group, LLC
505 Fifth Avenue, 15th Floor
New York, NY 10017
 *Less than 1%.

Amount and
Nature of
Beneficial
Ownership

Approximate
Percentage of
Beneficial
Ownership (2)

7,507,077

7,417,105

2,335,382

28,696

34,196

—

385,272

110,238

13,988,957

31,806,923

7,507,077

7,417,105

2,335,382

13,988,957

3,297,254

3,081,156

20.57%

20.32%

6.40%

0.08%

0.09%

—%

1.06%

0.30%

38.32%

87.13%

20.57%

20.32%

6.40%

38.32%

9.03%

8.44%

(1) Unless otherwise indicated, the business address of each of the individuals is c/o Phoenix Bulk Carriers (US) LLC, 109 Long Wharf, Newport, Rhode Island 02840.

(2) The beneficial ownership of the common shares by the shareholders set forth in the table is determined in accordance with Rule 13d-3 under the Exchange Act, and the
information is not necessarily indicative of beneficial ownership for any other purpose. Under such rule, beneficial ownership includes any common shares as to which the
shareholder has sole or shared voting power or investment power and also any common shares that the shareholder has the right to acquire within 60 days. The percentage
of beneficial ownership is calculated based on 36,503,837  outstanding  common  shares,  which  does  not  take  into  account  the  shares  that  may  be  issued  to  the  Former
Pangaea  Holders  upon  achievement  of  certain  net  income  targets.  Unless  otherwise  indicated,  we  believe  that  all  persons  named  in  the  table  have  sole  voting  and
investment power with respect to all common shares beneficially owned by them upon consummation of the Mergers.

(3) Shares owned by Edward Coll include 120,000 common shares held by three irrevocable trusts for the benefit of his children as well as 25,204 open market purchases, all
as to which Mr. Coll has sole or shared voting power or investment power. Accordingly, solely for purposes of reporting beneficial ownership of such shares pursuant to
Section 13(d) of the Exchange Act, Mr. Coll may be deemed to be the beneficial owner of these shares.

67

 
 
 
 
 
 
 
 
(4) Shares owned by Lagoa Investments. Mr. Boggild is the Managing Director of Lagoa Investments and solely for purposes of reporting beneficial ownership of such shares

pursuant to Section 13(d) of the Exchange Act, Mr. Boggild may be deemed to be the beneficial owner of the shares held by Lagoa Investments.

(5) Mr. Yu is a principal officer or director of the entity directly or indirectly controlling the general partner of each of Pangaea One Acquisition Holdings XIV, LLC., Pangaea
One (Cayman), L.P., Pangaea One Parallel Fund, L.P., Pangaea One Parallel Fund (B), L.P., Leggonly, L.P., Malemod, L.P., Imfinno, L.P., and Nypsun, L.P. (collectively,
the “Pangaea One Entities”). Accordingly, solely for purposes of reporting beneficial ownership of such shares pursuant to Section 13(d) of the Exchange Act, Mr. Yu may
be deemed to be the beneficial owner of the shares held by the Pangaea One Entities.

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS AND DIRECTOR INDEPENDENCE. 

All ongoing and future transactions between us and any of our officers and directors or their respective affiliates will be on terms believed by us to be no
less favorable to us than are available from unaffiliated third parties. Such transactions will require prior approval by our audit committee and a majority of
our disinterested independent directors, in either case who had access, at our expense, to our attorneys or independent legal counsel. We will not enter into
any such transaction unless our audit committee and a majority of our disinterested independent directors determine that the terms of such transaction are no
less favorable to us than those that would be available to us with respect to such a transaction with unaffiliated third parties.

Related Party Policy

Our  Code  of  Ethics  requires  us  to  avoid,  wherever  possible,  all  related  party  transactions  that  could  result  in  actual  or  potential  conflicts  of  interests,
except under guidelines approved by the board of directors (or the audit committee). Related-party transactions are defined as transactions in which (1) the
aggregate amount involved will or may be expected to exceed $120,000 in any calendar year, (2) we or any of our subsidiaries is a participant, and (3) any (a)
executive officer, director or nominee for election as a director, (b) greater than 5% beneficial owner of our shares of common stock, or (c) immediate family
member, of the persons referred to in clauses (a) and (b), has or will have a direct or indirect material interest (other than solely as a result of being a director
or a less than 10% beneficial owner of another entity). A conflict of interest situation can arise when a person takes actions or has interests that may make it
difficult to perform his or her work objectively and effectively. Conflicts of interest may also arise if a person, or a member of his or her family, receives
improper personal benefits as a result of his or her position.

We also require each of our directors and executive officers to complete a directors’ and officers’ questionnaire that elicits information about related party

transactions.

These procedures are intended to determine whether any such related party transaction impairs the independence of a director or presents a conflict of

interest on the part of a director, employee or officer.

Related Party Transactions

For more information, please read “Management’s Discussion and Analysis of Financial Condition and Results of Operations — Liquidity and Capital

Resources — Related Party Transactions.”

Escrow Agreement

The Company is a party to an Escrow Agreement, dated as of October 1, 2014, by and among Continental Stock Transfer & Trust Company, as escrow
agent, the stockholders listed thereto (the “Stockholders”) and a representative of Quartet (the “Escrow Agreement”). Upon consummation of the Mergers, an
aggregate of 1,100,000 of the common shares issued to the Stockholders as consideration for the Transactions, (“Escrow Shares”), were placed in escrow
pursuant to the Escrow Agreement. Of the 1,100,000 common shares held in escrow, 550,000 were released on October 1, 2015 and the remaining shares will
be released on October 1, 2016, in each case subject to reduction based on shares cancelled for claims ultimately resolved and those still pending resolution at
the time of the release. The foregoing description of the Escrow Agreement is qualified in its entirety by the terms of the Escrow Agreement, which was filed
as Exhibit 10.1 on February 4, 2015. 

Lock-up Agreements

The  Company  also  entered  into  a  lock-up  agreement  with  each  of  the  Stockholders  (the  “Lock-up Agreement”)  pursuant  to  which  they  agreed  not  to
transfer  common  shares  that  they  received  upon  consummation  of  the  Mergers  until  (A)  with  respect  to  50%  of  such  shares,  the  earlier  of  (i)  the  date  on
which the closing price of the common shares exceeds $12.50 per share for any

68

 
 
 
 
 
 
 
 
 
 
20 trading days within a 30-trading day period and (ii) October 1, 2015 and (B) with respect to the remaining 50% of such shares, September 30, 2015, in
each  case  subject  to  certain  exceptions,  provided,  that  the  lock-up  period  shall  terminate  immediately  prior  to  the  consummation  of  a  liquidation,  merger,
stock exchange or other similar transaction that results in any of the Company’s shareholders having the right to exchange the Company’s common shares for
cash, securities or other property. The foregoing description of the Lock-up Agreement is qualified in its entirety by the terms of the Lock-up Agreement,
which was filed as Exhibit 10.3 on February 4, 2015. Provisions of the Lock-up Agreement resulted in all common shares received in the Mergers to become
unrestricted on October 1, 2015. Such shares constitute Control Securities and are transferable subject to the conditions imposed under Rule 144.

Director Independence

We have determined that Peter Yu, Paul Hong, Richard du Moulin, Mark Filanowski, Eric Rosenfeld and David Sgro are “independent directors” under
the Nasdaq listing rules, which is defined generally as a person other than an officer or employee of the Company or its subsidiaries or any other individual
having  a  relationship,  which,  in  the  opinion  of  the  Company’s  board  of  directors  would  interfere  with  the  director’s  exercise  of  independent  judgment  in
carrying out the responsibilities of a director.

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES.

The firm of Grant Thornton LLP acts as our independent registered public accounting firm. The following is a summary of fees paid to Grant Thornton

LLP for services rendered.

Audit Fees

Audit  fees  consist  of  the  fees  and  expenses  for  professional  services  rendered  in  connection  with  the  audit  of  the  Company’s  consolidated  financial
statements, reviews of the consolidated financial statements included in each of the Company’s Quarterly Reports on Form 10-Q and fees for services related
to the Company’s registration statements, consents, and assistance with and review of documents filed with the SEC. During the year ended December 31,
2015  the  Company  incurred  an  aggregate  of  $573,343  in  audit  fees.  During  the  year  ended  December  31,  2014,  audit  fees  consist  of  the  audit  of  the
consolidated financial statements ($338,232), quarterly reviews in connection with SEC filings ($136,421), and review of documents filed with the SEC in
connection with registration statements and prospectus and related consents ($460,823).

Audit-related fees

During the years ended December 31, 2015 and 2014, audit-related fees of $46,800 and $58,959, respectively, consist of the fees and expenses for the

audit of Nordic Bulk Holding Company Ltd., a subsidiary of the Company.

Tax Fees

During the years ended December 31, 2015 and 2014, our independent registered public accounting firm did not render any tax services to us. However,

such firm will provide tax services to us as and when required.

All Other Fees

During the years ended December 31, 2015 and 2014, there were no fees billed for services provided by our independent registered public accounting

firm other than those set forth above. 

Pre-Approval of Audit and Non-Audit Services

Our  Audit  Committee  charter  provides  that  all  audit  services  and  non-audit  services  must  be  pre-approved  by  the  Audit  Committee.  The  Audit
Committee may delegate authority to grant pre-approvals of audit and permitted non-audit services to a subcommittee consisting of one or more members of
the Audit Committee, provided that any pre-approvals granted by any such subcommittee must be presented to the full Audit Committee at its next scheduled
meeting.  From  time  to  time,  the  Audit  Committee  has  delegated  to  the  Chairman  of  the  committee  the  authority  to  pre-approve  audit,  audit-related  and
permitted non-audit services.

All non-audit services were reviewed with the Audit Committee or the Chairman, which concluded that the provision of such services by Grant Thornton

LLP were compatible with the maintenance of such firm's independence in the conduct of their respective auditing functions.

69

 
 
 
 
 
 
 
 
 
As previously reported on the Company’s Form 8-K filed on June 9, 2015, Nordic Bulk Holdings ApS (“NBH”), a significant subsidiary of the Company,
dismissed its independent registered public accounting firm, PricewaterhouseCoopers Statsautoriseret Revisionspartnerselskab (“PwC”). Grant Thornton LLP
has expressed reliance in its reports on the audits and reviews of the financial statements of NBH by PwC. Grant Thornton LLP will continue to serve as the
Company's independent registered public accounting firm and does not expect to express reliance on another firm in any future reports on the Company’s
financial statements. The dismissal of PwC was recommended by the Audit Committee. The report of PwC on NBH’s consolidated financial statements as of
and for the year ended December 31, 2014 did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to uncertainty,
audit scope or accounting principles. During the year ended December 31, 2014 and through June 3, 2015, there were no (a) disagreements with PwC on any
matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to PwC 's
satisfaction, would have caused PwC to make reference to the subject matter thereof in connection with its reports for such years; or (b) reportable events, as
described under Item 304(a)(1)(v) of Regulation S-K.

70

 
ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES 

Contents

Reports of Independent Registered Public Accounting Firms

Consolidated Financial Statements:

Consolidated Balance Sheets

Consolidated Statements of Operations

Consolidated Statements of Changes in Convertible Redeemable Preferred Stock and Stockholders’ Equity

Consolidated Statements of Cash Flows

Notes to Consolidated Financial Statements

F-1

Page

F-2

F-4

F-5

F-6

F-7

F-9

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
Report of Independent Registered Public Accounting Firm

Board of Directors and Stockholders
Pangaea Logistics Solutions Ltd.

We have audited the accompanying consolidated balance sheets of Pangaea Logistics Solutions Ltd. (formerly Bulk Partners (Bermuda) Ltd.) and subsidiaries
(the  “Company”)  as  of  December  31,  2015  and  2014,  and  the  related  consolidated  statements  of  operations,  changes  in  convertible  redeemable  preferred
stock  and  stockholders’  equity,  and  cash  flows  for  each  of  the  two  years  in  the  period  ended  December  31,  2015.  These  financial  statements  are  the
responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audits. We did not audit
the  financial  statements  of  Nordic  Bulk  Holding  ApS  and  its  subsidiary,  a  majority-owned  subsidiary,  which  statements  reflect  total  assets  constituting
$18,016,804 of consolidated total assets as of December 31, 2014 and total revenues of $153,172,860 of consolidated total revenues for the year then ended.
Those statements were audited by other auditors, whose report has been furnished to us, and our opinion, insofar as it relates to the amounts included for
Nordic Bulk Holding ApS and its subsidiary, is based solely on the report of the other auditors.

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that
we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. We were not engaged
to perform an audit of the Company’s internal control over financial reporting. Our audits included consideration of internal control over financial reporting as
a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the
Company’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management,
as well as evaluating the overall financial statement presentation. We believe that our audits and the report of the other auditors provide a reasonable basis for
our opinion.

In our opinion, based on our audits and the report of the other auditors, the consolidated financial statements referred to above present fairly, in all material
respects, the financial position of Pangaea Logistics Solutions Ltd. (formerly Bulk Partners (Bermuda) Ltd.) and subsidiaries as of December 31, 2015 and
2014, and the results of their operations and their cash flows for each of the two years in the period ended December 31, 2015 in conformity with accounting
principles generally accepted in the United States of America.

/s/ Grant Thornton LLP

Boston, Massachusetts
March 23, 2016

F-2

 
 
 
 
 
 
 
Report of Independent Registered Public Accounting Firm

Board of Directors and Shareholders
Nordic Bulk Holding ApS

We have audited the consolidated balance sheets of Nordic Bulk Holding ApS (a Danish corporation) and its subsidiary (the “Company”) as of December 31,
2014,  and  the  related  consolidated  statements  of  income,  changes  in  shareholders’  equity,  and  cash  flows  for  the  year  ended  December  31,  2014.  These
financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on
our audits.

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States) and in accordance with the
auditing  standards  generally  accepted  in  the  United  States  of  America.  Those  standards  require  that  we  plan  and  perform  the  audit  to  obtain  reasonable
assurance about whether the financial statements are free of material misstatement. The Company is not required to have, nor were we engaged to perform an
audit of its internal control over financial reporting. Our audits included consideration of internal control over financial reporting as a basis for designing
audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal
control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts
and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the
overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

In our opinion, the consolidated financial statements (not presented herein) referred to above present fairly, in all material respects, the financial position of
Nordic Bulk Holding ApS and its subsidiary as of December 31, 2014, and the results of their operations and their cash flows for the year ended December
31, 2014 in conformity with accounting principles generally accepted in the United States of America.

/s/ PricewaterhouseCoopers

Statsautoriseret Revisionspartnerselskab

Copenhagen, Denmark
March 30, 2015

F-3

 
 
 
 
 
 
Pangaea Logistics Solutions Ltd.
Consolidated Balance Sheets

Assets

Current Assets

Cash and cash equivalents

Restricted cash

Accounts receivable (net of allowance of $5,067,194 at December 31, 2015 and $4,029,669 at December 31,
2014)

Bunker inventory

Advance hire, prepaid expenses and other current assets

Vessels held for sale, net

Total current assets

Fixed assets, net

Investment in newbuildings in-process

Other noncurrent assets

Total assets

Liabilities and stockholders' equity

Current liabilities

Accounts payable, accrued expenses and other current liabilities

Related party debt

Deferred revenue

Current portion long-term debt

Line of credit

Dividends payable

Total current liabilities

Secured long-term debt, net

Commitments and contingencies - Note 14

Stockholders' equity:

December 31, 2015   December 31, 2014

$

37,520,240   $

2,003,341  

19,617,943  

7,490,590  

2,679,292  

—  

69,311,406  

29,817,507

1,000,000

27,362,216

15,601,659

6,568,234

4,523,804

84,873,420

$

$

255,145,807  

42,505,783  

—  

207,667,613

38,471,430

646,537

366,962,996   $

331,659,000

22,156,202   $

13,321,419  

4,448,795  

19,499,262  

—  

12,724,825  

72,150,503  

40,201,794

59,102,077

11,748,926

17,807,674

3,000,000

12,824,825

144,685,296

129,496,153  

86,626,151

Preferred stock, $0.0001 par value, 1,000,000 shares authorized and no shares issued or outstanding

—  

Common stock, $0.0001 par value, 100,000,000 shares authorized 36,503,837 and 34,756,980 shares issued
and outstanding at December 31, 2015 and 2014, respectively

Additional paid-in capital

Accumulated deficit

Total Pangaea Logistics Solutions Ltd. equity

Non-controlling interests

Total stockholders' equity

Total liabilities and stockholders' equity

3,650  

133,075,409  

(24,866,534)  

108,212,525  

57,103,815  

165,316,340  

$

366,962,996   $

—

3,476

133,955,445

(36,142,727)

97,816,194

2,531,359

100,347,553

331,659,000

The accompanying notes are an integral part of these consolidated financial statements

F-4

 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
 
 
 
 
 
 
   
 
 
   
 
 
 
   
 
 
 
 
 
Pangaea Logistics Solutions Ltd.
Consolidated Statements of Operations

Revenues:

Voyage revenue

Charter revenue

Expenses:

Voyage expense

Charter hire expense

Vessel operating expenses

General and administrative

Depreciation and amortization

Loss on impairment of vessels

Loss (gain) on sale of vessels

Total expenses

Income (loss) from operations

Other (expense) income:

Interest expense, net

Interest expense related party debt

Imputed interest on related party long-term debt

Unrealized loss on derivative instruments

Other income (expense)

Total other expense, net

Net income (loss)

(Income) loss attributable to noncontrolling interests

Net income (loss) attributable to Pangaea Logistics Solutions Ltd.

Earnings (loss) per common share:

Basic

Diluted

Weighted average shares used to compute earnings (loss) per common share (Note 5)

Basic

Diluted

The accompanying notes are an integral part of these consolidated financial statements

F-5

Years ended December 31,

2015

2014

$

266,673,105   $

345,235,869

20,660,136  

287,333,241  

53,040,336

398,276,205

125,634,706  

75,922,447  

31,559,662  

14,966,463  

12,730,872  

5,354,023  

638,638  

189,474,578

149,653,797

29,583,386

12,831,330

11,668,128

11,506,631

(3,947,600)

266,806,811  

400,770,250

20,526,430  

(2,494,045)

(5,419,755)  

(435,565)  

—  

(377,264)  

(926,759)  

(5,644,057)

(263,648)

(322,946)

(1,230,132)

(3,693,118)

(7,159,343)  

(11,153,901)

13,367,087  

(2,090,894)  

(13,647,946)

1,519,497

11,276,193   $

(12,128,449)

0.32   $

0.32   $

(1.61)

(1.61)

34,784,733  

34,957,542  

18,726,308

18,726,308

$

$

$

 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
   
 
 
 
 
 
   
 
 
   
 
 
 
 
 
   
 
 
 
 
 
Pangaea Logistics Solutions Ltd. Consolidated Statements of Changes in Convertible Redeemable Preferred Stock and Stockholders' Equity

Convertible Redeemable
Preferred Stock

Common Stock

Shares

Amount

Shares

89,114

  $

103,236,399

13,421,955

  Amount
  $

1,342

Additional
Paid-in Capital

Retained
Earnings
(Accumulated
Deficit)

  Total Pangaea
Logistics 
Solutions Ltd.
(Deficit) Equity

Non-
Controlling
Interest

Total 
Stockholders'
Equity

  $

85,987

  $

(5,933,870)

  $

(5,846,541)

  $

20,483,964

  $

14,637,423

Balance at December 31, 2013

Accrued convertible redeemable preferred stock
dividends

Recognized beneficial conversion feature of
convertible redeemable preferred stock at issuance
date

Issuance of convertible redeemable preferred stock
as settlement of accrued dividends

Imputed interest on related party long term debt

Shareholder loan modification

—  

—  

—  

—  

16,556

28,332,960

—  
—  

—  
—  

—  

—  

—  
—  
—  

—  

—  

—  
—  
—  

11,776,661

(11,776,661)

(11,776,661)

—  
—  

—  

(6,303,747)

(6,303,747)

—  

—  

—  

(6,303,747)

—

(11,776,661)

322,946

322,946

(16,756,054)

(16,756,054)

—  
—  
—  
—  

131,569,359

5,027,826

(2,727,409)

1,816

—  

(11,776,661)

—  
—  

131,569,359

5,027,826

(2,727,409)

1,816

457,068

—  

(1,336,930)

1,132,463

(504,210)

457,068

(204,467)

(504,210)

—  

—  
—  

51,853,309

51,853,309

—  

—

—  
—  
—  
—  
—  

—  

—  
—  
—  

—  
—  

34,756,980

  $

3,476

  $

133,955,445

  $

(36,142,727)

  $

97,816,194

  $

2,531,359

  $

100,347,553

(12,128,449)

(12,128,449)

(1,519,497)

(13,647,946)

36,503,837

  $

3,650

  $

133,075,409

  $

(24,866,534)

11,276,193

11,276,193
  $ 108,212,525

2,090,894

13,367,087

  $

57,103,815

  $

165,316,340

Conversion of preferred stock to common shares

(105,670)

(131,569,359)

115,352

12

131,569,347

Merger transaction

Merger costs

Issuance of restricted shares

Net loss

Balance at December 31, 2014

Recognized compensation cost for restricted
stock

Acquisition of noncontrolling interest

Distribution of noncontrolling interest

Conversion of related party debt to
noncontrolling interest

Issuance of restricted shares

Net income

Balance at December 31, 2015

—  
—  
—  
—  
—   $

—  
—  
—  

—  
—  
—  
—   $

—  
—  
—  
—  
—  

—  
—  
—  

—  
—  
—  
—  

20,744,364

415,309

60,000

—  

2,074

42

6
—  

5,025,752

(2,727,451)

1,810

—  

—  

400,000

—  

—  

1,346,857

—  

—  

40
—  

—  

134
—  

457,068

(1,336,970)

—  

—  

(134)

—  

The accompanying notes are an integral part of these consolidated financial statements

F-6

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
   
   
   
   
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Pangaea Logistics Solutions, Ltd.
Consolidated Statements of Cash Flows

Operating activities

Net income (loss)

Adjustments to reconcile net income (loss) to net cash provided by operations:

Depreciation and amortization expense

Amortization of deferred financing costs

Unrealized loss on derivative instruments

Loss from equity method investee

Provision for doubtful accounts

Loss (gain) on sales of vessels

Loss on impairment of vessels

Drydocking costs

Write off unamortized financing costs of repaid debt

Amortization of discount on related party long-term debt

Recognized compensation cost for restricted stock

Change in operating assets and liabilities:

Increase in restricted cash

Accounts receivable

Bunker inventory

Advance hire, prepaid expenses and other current assets

Accounts payable, accrued expenses and other current liabilities

Deferred revenue

Net cash provided by operating activities

Investing activities

Purchase of vessels

Proceeds from sales of vessels

Deposits on  newbuildings in-process

Purchase of building and equipment

Acquisition of noncontrolling interest in consolidated subsidiary

Net cash used in investing activities

Financing activities

Proceeds from the Mergers

Proceeds of related party debt

Payments on related party debt

Proceeds from long-term debt

Payments of financing and issuance costs

Payments on long-term debt

Merger costs

Payment of line of credit

Common stock accrued dividends paid

Distributions to non-controlling interest

Net cash provided by financing activities

Net increase in cash and cash equivalents

Cash and cash equivalents at beginning of period

Cash and cash equivalents at end of period

The accompanying notes are an integral part of these consolidated financial statements

F-7

Years ended December 31,

2015

2014

$

13,367,087   $

(13,647,946)

12,730,872  

11,668,128

745,522  

377,264  

100,861  

974,952  

638,638  

5,354,023  

(1,393,160)  

72,968  

—  

457,068  

(1,003,341)  

6,769,321  

8,111,069  

3,852,662  

(17,846,557)  

(7,300,131)  

26,009,118  

(44,799,563)  

8,265,179  

(27,209,306)  

(55,128)  

(250,000)  

954,604

1,230,132

265,443

2,764,836

(3,947,600)

11,506,631

(4,880,041)

471,834

322,946

1,816

(500,000)

14,561,418

5,470,533

4,291,713

(6,413,198)

(4,406,572)

19,714,677

(43,914,439)

23,279,387

(13,101,430)

(560,955)

—

(64,048,818)  

(34,297,437)

—  

6,853,336  

(1,216,250)  

67,500,000  

(1,178,310)  

(22,548,460)  

—  

(3,000,000)  

(100,000)  

(567,883)  

5,035,636

17,651,149

(225,291)

35,500,000

(484,380)

(30,051,021)

(1,853,753)

—

(100,000)

—

45,742,433  

25,472,340

7,702,733  

29,817,507  

$

37,520,240   $

10,889,580

18,927,927

29,817,507

 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
 
 
 
 
 
   
 
 
 
 
 
   
 
 
 
Pangaea Logistics Solutions, Ltd.
Consolidated Statements of Cash Flows (continued)

Disclosure of noncash items

Issuance of subsidiary common shares as settlement of related party debt - NOTE 10

Dividends declared, not paid

Issuance of convertible redeemable preferred stock as settlement of accrued dividends

Issuance of common stock in settlement of merger related costs

Beneficial conversion feature of convertible redeemable preferred stock at issuance date

Modification of shareholder loan to on demand

Imputed interest on related party long-term debt

Cash paid for interest

The accompanying notes are an integral part of these consolidated financial statements

F-8

Years ended December 31,

2015

2014

51,853,310   $

—   $

—   $

—   $

—   $

—   $

—   $

5,407,613   $

—

6,303,747

28,332,960

4,234,015

11,776,661

16,433,107

322,946

5,112,858

$

$

$

$

$

$

$

$

 
 
 
 
 
 
 
NOTE 1 - GENERAL INFORMATION

Pangaea Logistics Solutions Ltd. and its subsidiaries (collectively, the “Company” or “Pangaea”) is a provider of seaborne drybulk transportation services.
Pangaea utilizes its logistics expertise to service a broad base of industrial customers who require the transportation of a wide variety of drybulk cargoes,
including grains, pig iron, hot briquetted iron, bauxite, alumina, cement clinker, dolomite and limestone. The Company addresses the transportation needs of
its customers by undertaking a comprehensive set of services and activities, including cargo loading, cargo discharge, vessel chartering, voyage planning, and
technical vessel management.

The Company is a holding company incorporated under the laws of Bermuda as an exempted company on April 29, 2014 in connection with the mergers
described  below.  Bulk  Partners  (Bermuda)  Ltd.  (“Bulk  Partners”),  which  following  the  mergers,  is  wholly  owned  by  the  Company,  and  which  is  also  a
holding company that was incorporated under the laws of Bermuda as an exempted company on June 17, 2008, was formed by three individuals who are
collectively referred to as the Founders.

NOTE 2 - COMPLETED MERGERS

On  April  30,  2014,  the  Company,  (formerly  known  as  Quartet  Holdco  Ltd.,),  entered  into  an  Agreement  and  Plan  of  Reorganization  (the  “Merger
Agreement”) with Quartet Merger Corp. (“Quartet”), Quartet Merger Sub Ltd. (“Merger Sub”), Bulk Partners (at the time, Pangaea Logistics Solutions Ltd.),
and the security holders of Bulk Partners (“Signing Holders”). The Merger Agreement involved (i) Quartet merging with and into the Company, with the
Company surviving such merger as the publicly-traded entity and (ii) Merger Sub merging with and into Bulk Partners with Bulk Partners surviving such
merger as a wholly-owned subsidiary of the Company (collectively, the “Mergers”).

On September 29, 2014, Quartet held a special meeting in lieu of its annual meeting of stockholders, at which time the Quartet stockholders considered and
adopted,  among  other  matters,  the  Merger  Agreement  and  the  Mergers.  On  September  26,  2014,  Bulk  Partners’  Board  of  Directors,  acting  by  unanimous
written consent, approved the Merger Agreement and the Mergers. On October 1, 2014, the parties consummated the Mergers.

The Mergers were accounted for as a reverse acquisition in accordance with ASC 805-40-45-1. Under this method of accounting, Merger Sub was treated
as the “acquired” company for financial reporting purposes. This determination was primarily based on Bulk Partners comprising the ongoing operations of
the  combined  entity,  Bulk  Partners’  senior  management  comprising  the  senior  management  of  the  combined  company,  and  the  Bulk  Partners  common
stockholders having a majority of the voting power of the combined entity. In accordance with guidance applicable to these circumstances, the Mergers were
considered to be a capital transaction in substance. Accordingly, for accounting purposes, the Mergers were treated as the equivalent of Bulk Partners issuing
stock for the Company’s net assets, accompanied by a recapitalization. The Company’s assets were stated at their pre-combination carrying amounts, with no
goodwill or other intangible assets recorded. Operations prior to the Mergers are those of Bulk Partners. The equity structure after the Mergers reflects the
Company’s equity structure.

In the mergers, holders of 8,840,014 shares of Quartet common stock sold in its initial public offering (“public shares”) exercised their rights to convert
those shares to cash at a conversion price of approximately $10.20 per share, or an aggregate of approximately $90.1 million. As a result of the number of
public shares converted into cash, the Quartet initial stockholders forfeited 1,739,062 shares (the “Forfeited Shares”) of Quartet common stock immediately
prior to the closing of the Mergers (the “Closing”). 

Upon  the  Closing,  the  former  security  holders  of  Quartet  were  issued  an  aggregate  of  3,130,844  common  shares  of  the  Company,  including  1,026,812

common shares of the Registrant issued in exchange for Quartet’s then outstanding rights. 

In  accordance  with  the  terms  of  Bulk  Partners’  convertible  redeemable  preferred  stock,  upon  the  Closing,  105,670  outstanding  convertible  redeemable
preferred  shares  were  converted  into  115,352  of  Bulk  Partners’  common  shares.    The  Signing  Holders  received  29,411,765  shares  of  the  Company  in
exchange for these common shares and an additional 1,739,062 Forfeited Shares, or 31,150,827 shares in aggregate. 

Further, in connection with the Mergers, Quartet entered into agreements with certain third parties pursuant to which such parties agreed to accept payment
for certain amounts owed to them for merger related services in shares of the Company, resulting in the issuance of an aggregate of 291,953 common shares. 
Additionally, 420,000 unit purchase options of Quartet were converted into 123,356 common shares of the Company.  These 415,309 shares are denoted as
“Advisors Shares”. 

At December 31, 2015, there are 36,503,837 common shares of the Company issued and outstanding of which the Signing Holders own approximately

85.4%. 

F-9

 
 
 
 
 
 
 
 
 
 
NOTE 3 – NATURE OF ORGANIZATION

The consolidated financial statements include the operations of Pangaea Logistics Solutions Ltd. and its wholly-owned subsidiaries (collectively referred to
as  “the  Company”),  as  well  as  other  entities  consolidated  pursuant  to  Accounting  Standards  Codification  (“ASC”)  810,  Consolidation.  A  summary  of  the
Company’s consolidation policy is provided in Note 4. A summary of the Company’s variable interest entities is provided at Note 6. At December 31, 2015
and 2014, entities that are consolidated pursuant to ASC 810-10 include the following wholly-owned subsidiaries:

•

•

•

•

•

•

•

•

•

•

•

•

•

•

•

Bulk Partners (Bermuda) Ltd. (“Bulk Partners”) – a corporation that was duly organized under the laws of the Bermuda. The primary purpose of
this corporation is a holding company.

Phoenix Bulk Carriers (BVI) Limited (“PBC”) – a corporation that was duly organized under the laws of the British Virgin Islands. The primary
purpose of this corporation is to manage and operate ocean-going vessels.

Phoenix  Bulk  Management  Bermuda  Limited  (“PBM”)  –  a  corporation  that  was  duly  organized  under  the  laws  of  Bermuda.  Certain  of  the
administrative management functions of PBC have been assigned to PBM.

Americas Bulk Transport (BVI) Limited – a corporation that was duly organized under the laws of the British Virgin Islands. The primary purpose
of this corporation is to charter ships.

Bulk Ocean Shipping (Bermuda) Ltd. – a corporation that was duly organized under the laws of Bermuda. The primary purpose of this corporation
is to manage the fuel procurement of the chartered vessels.

Phoenix Bulk Carriers (US) LLC – a corporation that duly organized under the laws of Delaware. The primary purpose of this corporation is to act
as the U.S. administrative agent for the Company.

Allseas Logistics Bermuda Ltd. – a corporation that was duly organized under the laws of Bermuda. The primary purpose of this corporation is the
Treasury Agent for the group of Companies.

Bulk Pangaea Limited (“Bulk Pangaea”) – a corporation that was duly organized under the laws of Bermuda. Bulk Pangaea was established in
September 2009 for the purpose of acquiring the m/v Bulk Pangaea.

Bulk  Discovery  (Bermuda)  Ltd.  (“Bulk  Discovery”)  –  a  corporation  that  was  duly  organized  under  the  laws  of  Bermuda.  Bulk  Discovery  was
established in February 2011 for the purpose of acquiring the m/v Bulk Discovery. The m/v Bulk Discovery was sold in August 2015 and Bulk
Discovery was subsequently liquidated.

Bulk  Cajun  Bermuda  Ltd.  (“Bulk  Cajun”)  –  a  corporation  that  was  duly  organized  under  the  laws  of  Bermuda.  Bulk  Cajun  was  established  in
May  2011  for  the  purpose  of  acquiring  the  m/v  Bulk  Cajun.  The  Company  sold  the  m/v  Bulk  Cajun  in  February  2015  and  Bulk  Cajun  was
subsequently liquidated. The liquidation included a distribution to the noncontrolling interest holders in Bulk Cajun of approximately $0.5 million.

Bulk  Patriot  Ltd.  (“Bulk  Patriot”)  –  a  corporation  that  was  duly  organized  under  the  laws  of  Bermuda.  Bulk  Patriot  was  established  in
September 2011 for the purpose of acquiring the m/v Bulk Patriot.

Bulk Juliana Ltd. (“Bulk Juliana”) – a corporation that was duly organized under the laws of Bermuda. Bulk Juliana was established in March
2012 for the purpose of acquiring the m/v Bulk Juliana.

Bulk Trident Ltd. (“Bulk Trident”) – a corporation that was duly organized under the laws of Bermuda. Bulk Trident was established in August
2012 for the purpose of acquiring the m/v Bulk Trident.

Bulk  Atlantic  Ltd.  (“Bulk  Beothuk”)  –  a  corporation  that  was  duly  organized  under  the  laws  of  Bermuda.  Bulk  Atlantic  was  established  in
February 2013 for the purpose of acquiring the m/v Bulk Beothuk.

Bulk Providence Ltd. (“Bulk Providence”) – a corporation that was duly organized under the laws of Bermuda. Bulk Providence was established
in May 2013 for the purpose of acquiring the m/v Bulk Providence. The m/v Bulk Providence was sold on May 27, 2014 and Bulk Providence was
subsequently liquidated.

F-10

 
 
 
•

•

•

•

•

•

Bulk Liberty Ltd. (“Bulk Liberty”) – a corporation that was duly organized under the laws of Bermuda. Bulk Liberty was established in April
2013  for  the  purpose  of  acquiring  the  m/v  Bulk  Liberty.  The  m/v  Bulk  Liberty  was  sold  on  July  4,  2014  and  Bulk  Liberty  was  subsequently
liquidated.

Bulk Phoenix Ltd. (“Bulk Phoenix”) – a corporation that was duly organized under the laws of Bermuda. Bulk Phoenix was established in July
2013 for the purpose of acquiring the m/v Bulk Newport.

Nordic Bulk Barents Ltd. (“Bulk Barents”) – a corporation that was duly organized under the laws of Bermuda. Bulk Barents was established in
November 2013 for the purpose of acquiring the m/v Nordic Barents.

Nordic Bulk Bothnia Ltd. (“Bulk Bothnia”) – a corporation that was duly organized under the laws of Bermuda. Bulk Bothnia was established in
November 2013 for the purpose of acquiring the m/v Nordic Bothnia.

109  Long  Wharf  LLC  (“Long  Wharf”)  –  a  corporation  that  was  duly  organized  under  the  laws  of  Delaware  for  the  objective  and  purpose  of
holding real estate located in Newport, Rhode Island. Long Wharf was owned by two of the Company’s Founders until September 1, 2014, at
which  time  ownership  was  transferred  to  the  Company.  Prior  to  the  transfer,  Long  Wharf  was  heavily  dependent  on  the  Company  to  fund  its
operations. Accordingly, the Company has consolidated 100% of Long Wharf for the years ended December 31, 2015 and 2014.

Nordic Bulk Holding ApS (“NBH”) – a corporation that was duly organized in March 2009 under the laws of Denmark. The primary purpose of
this corporation is to manage and operate vessels through its wholly owned subsidiary Nordic Bulk Carriers AS (“NBC”). NBC specializes in ice
trading, as well as the carriage of a wide range of commodities, including cement clinker, steel scrap, fertilizers, and grains. The Company owns
100% of NBH at December 31, 2015 and owned 51% at December 31, 2014. The accompanying consolidated financial statements include the
operations of NBH for the years ended December 31, 2015 and 2014.

At December 31, 2015 and 2014, entities that are consolidated pursuant to ASC 810-10, but which are not wholly-owned, include the following: 

•

•

Nordic Bulk Holding Company Ltd. (“NBHC”) - a corporation that was duly organized under the laws of Bermuda. NBHC was established in
October 2012, for the purpose of owning Bulk Nordic Olympic Ltd. (“Bulk Olympic”) and Bulk Nordic Orion Ltd. (“Bulk Orion”) and to invest in
additional  vessels  through  its  wholly-owned  subsidiaries.  At  December  31,  2015  and  2014  the  Company  had  one-third  ownership  interest  in
NBHC, the remainder of which is owned by third-parties. The operating results of NBHC are 100% dependent on transactions with related parties
and affiliates. Accordingly, the Company has consolidated NBHC for the years ended December 31, 2015 and 2014. Bulk Bulk Odyssey, Bulk
Orion, Bulk Nordic Oshima Ltd. (“Bulk Oshima”), Bulk Nordic Olympic Ltd. (“Bulk Olympic”), Bulk Nordic Odin Ltd. (“Bulk Odin”) and Bulk
Nordic Oasis Ltd. (“Bulk Oasis”), corporations duly organized under the laws of Bermuda between March 2012 and February 2015, are owned by
NBHC.  These  entities  were  established  for  the  purpose  of  owning  m/v  Nordic  Odyssey,  m/v  Nordic  Orion,  m/v  Nordic  Oshima,  m/v  Nordic
Olympic, m/v Nordic Odin and m/v Nordic Oasis, respectively.

Nordic Bulk Ventures Holding Company Ltd. (“BVH”) – a corporation that was duly organized under the laws of Bermuda. BVH was established
in August 2013, together with a third-party, for the purpose of owning Bulk Nordic Five Ltd. (“Five”) and Bulk Nordic Six Ltd. (“Six”). Five and
Six  are  corporations  that  were  duly  organized  under  the  laws  of  Bermuda  in  November  2013  for  the  purpose  of  owning  new  ultramax
newbuildings to be delivered in 2017. At December 31, 2015 and 2014, the Company had a 50% ownership interest in BVH, the remainder of
which is owned by a third-party. The operating results of BVH are 100% dependent on transactions with related parties and affiliates. Accordingly,
the Company has consolidated BVH for the years ended December 31, 2015 and 2014.

NOTE 4 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

This summary of significant accounting policies of the Company and its subsidiaries is presented to assist in understanding the Company’s consolidated
financial  statements.  These  accounting  policies  conform  to  accounting  principles  generally  accepted  in  the  United  States,  and  have  been  applied  in  the
preparation of the consolidated financial statements.

Use of Estimates

The  preparation  of  financial  statements  in  conformity  with  accounting  principles  generally  accepted  in  the  United  States  requires  management  to  make

estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent

F-11

 
 
 
 
 
assets  and  liabilities  at  the  date  of  the  financial  statements  and  the  reported  amounts  of  revenues  and  expenses  during  the  reporting  period.  Actual  results
could differ from those estimates. Significant estimates include the establishment of the allowance for doubtful accounts and the estimate of salvage value
used in determining vessel depreciation expense.

Consolidation

The purpose of consolidated financial statements is to present the financial position and results of operations of a company and its subsidiaries as if the
group  were  a  single  company.  The  first  step  in  the  Company’s  consolidation  policy  is  to  determine  whether  an  entity  is  to  be  evaluated  for  potential
consolidation based on its outstanding voting interests or its variable interests. Accordingly, the Company first determines whether the entity is a Variable
Interest Entity (“VIE”) pursuant to the provisions of ASC 810-10. If the entity is a VIE, consolidation is based on the entity’s variable interests and not its
outstanding voting shares. If the entity is not determined to be a VIE, the Company evaluates the entity based on its outstanding voting interests.

Amounts  pertaining  to  the  non-controlling  ownership  interest  held  by  third  parties  in  the  financial  position  and  operating  results  of  the  Company’s

subsidiaries and/or consolidated VIEs are reported as non-controlling interest in the accompanying consolidated balance sheets.

As previously indicated, certain of the entities within the Company’s consolidated financial statements are heavily dependent on financing and operating
activities  with  and  among  affiliates  and/or  related  parties.  Accordingly,  as  part  of  the  Company’s  consolidation  process,  intercompany  transactions  are
eliminated in the consolidated financial statements.

Business Combinations

On April 30, 2014 the Company entered into the Merger Agreement. The Mergers were accounted for as a capital transaction in accordance with ASC 805-

40-45-1, as described in Note 2.

Revenue Recognition

Voyage revenues represent revenues earned by the Company, principally from voyage charters. A voyage charter involves the carriage of a specific amount
and  type  of  cargo  on  a  load  port  to  discharge  port  basis,  subject  to  various  cargo  handling  terms.  Under  a  voyage  charter,  the  revenues  are  earned  and
recognized ratably over the duration of the voyage. Estimated losses under a voyage charter are provided for in full at the time such losses become probable.
Demurrage, which is included in voyage revenues, represents payments by the charterer to the vessel owner when loading and discharging time exceed the
stipulated time in the voyage charter. Demurrage is measured in accordance with the provisions of the respective charter agreements and the circumstances
under  which  demurrage  revenues  arise,  and  is  also  earned  and  recognized  ratably  over  the  duration  of  the  voyage  to  which  it  pertains.  Voyage  revenue
recognized is presented net of address commissions.

Charter  revenues  relate  to  a  time  charter  arrangement  under  which  the  Company  is  paid  charter  hire  on  a  per  day  basis  for  a  specified  period  of  time.
Revenues from time charters are earned and recognized on a straight-line basis over the term of the charter, as the vessel operates under the charter. Revenue
is not earned when vessels are offhire.

Deferred Revenue

Billings  for  services  for  which  revenue  is  not  recognized  in  the  current  period  are  recorded  as  deferred  revenue.  Deferred  revenue  recognized  in  the

accompanying consolidated balance sheets is expected to be realized within 12 months of the balance sheet date.

Voyage Expenses

The Company incurs expenses for voyage charters that include bunkers (fuel), port charges, canal tolls, broker commissions and cargo handling operations,

which are expensed as incurred.

Charter Expenses

The Company charters in vessels to supplement its owned fleet to support its voyage charter operations. The Company hires vessels under time charters with
third party vessel owners, and recognizes the charter hire payments as an expense on a straight-line basis over the term of the charter. Charter hire payments
are typically made in advance, and the unrecognized portion is reflected as advance hire in the accompanying consolidated balance sheets. Under the time
charters, the vessel owner is responsible for the vessel operating costs such as crews, maintenance and repairs, insurance, and stores.

F-12

 
 
 
 
 
 
 
 
 
 
 
  
 
Vessel Operating Expenses

Vessel operating expenses (“VOE”) represent the cost to operate the Company’s owned vessels. VOE include crew wages and related costs, the cost of
insurance, expenses relating to repairs and maintenance, the cost of spares and consumables, other miscellaneous expenses, and technical management fees.
Technical management services include day-to-day vessel operations, performing general vessel maintenance, ensuring regulatory and classification society
compliance, arranging the hire of crew and purchasing stores, supplies and spare parts. These expenses are recognized as incurred.

Concentrations of Credit Risk

The Company’s financial instruments that are exposed to concentrations of credit risk consist primarily of cash equivalents, trade receivables and derivative
instruments.  The  Company  maintains  its  cash  accounts  with  various  high-quality  financial  institutions  in  the  United  States,  Germany,  and  Bermuda.  The
Company  performs  periodic  evaluations  of  the  relative  credit  standing  of  these  financial  institutions.  The  Company  does  not  believe  that  significant
concentration  of  credit  risk  exists  with  respect  to  these  cash  equivalents.  Trade  accounts  receivable  are  recorded  at  the  invoiced  amount,  and  do  not  bear
interest. The Company performs ongoing credit evaluations of its customers’ financial condition, but does not require collateral. Historically, credit risk with
respect to trade accounts receivable has been considered minimal due to the long-standing relationships with significant customers, and their relative financial
stability. However, current economic conditions could impact the collectibility of certain customers' trade receivables, which could have a material effect on
the Company's results of operations. Derivative instruments are recorded at fair value. During the year ended December 31, 2014, the Company had losses
relating to the bankruptcy of its counterparty to certain fuel swap contracts of approximately $2,146,000, which is included in other (expense) income in the
consolidated statements of operations. The Company does not have any off-balance sheet credit exposure related to its customers.

At December 31, 2015, two customers accounted for 59% of the Company’s trade accounts receivable. At December 31, 2014, there were three customers

that accounted for 35% of the Company’s trade accounts receivable.

At December 31, 2015, customers in each of the following countries accounted for at least 10% of accounts receivable; Canada (41%) and the United States
(35%).     At December 31, 2014, customers in each of the following countries accounted for at least 10% of the Company’s accounts receivable; Canada
(33%), the United States (27%), and Brazil (11%).

For the year ended December 31, 2015, revenue from customers in each of the following countries accounted for at least 10% of total revenue; the United
States (29%),  Canada  (15%) and Switzerland (13%).  For  the  year  ended  December  31,  2014,  revenue  from  customers  in  each  of  the  following  countries
accounted for at least 10% of total revenue; the United States (21%), Switzerland (18%) and Canada (11%).

For  the  year  ended  December  31,  2015  one  customer  accounted  for  13%  of  total  revenue.  On  February  8,  2016,  this  customer  filed  for  Chapter  11
bankruptcy protection. The Company continues to provide logistics services to the customer post-petition and has been compensated for services provided
post-petition.  The  majority  of  pre-petition  accounts  receivable  has  been  reserved  for  in  accordance  with  the  Company's  allowance  for  doubtful  accounts
policy. The Company will continue to closely monitor the developments in the bankruptcy proceedings; however, we do not expect any disruption to services
we provide under the contract as of the time of this filing. For the year ended December 31, 2014, no single customer accounted for 10% or more of total
revenue.

Cash and Cash Equivalents

Cash  and  cash  equivalents  include  short-term  deposits  with  an  original  maturity  of  less  than  three  months.  Cash  and  cash  equivalents  by  type  were  as

follows:

Money market accounts – cash equivalents
Cash (1)

Total

(1) Consists of cash deposits at various major banks.

December 31,

2015

2014

  $

  $

28,491,872   $

9,028,368  

37,520,240   $

24,238,756

5,578,751

29,817,507

F-13

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Restricted Cash

Restricted cash at December 31, 2015 and 2014 consists of $0.5 million held by a facility agent as required by a letter of credit on behalf of PBC as security
for a performance guarantee on a contract and $0.5 million held by a facility agent as required by the Bulk Atlantic Secured Note (See Note 12). At December
31, 2015, an additional $1.0 million is being held by a facility agent as required by the letter of credit issued as security for the appeal of a lawsuit brought by
a shareholder.

Allowance for Doubtful Accounts

The Company provides a specific reserve for significant outstanding accounts that are considered potentially uncollectible in whole or in part. In addition,
the Company’s policy based on experience is to establish a reserve equal to approximately 25% of accounts receivable balances that are 30-180 days past due
and approximately 50% of accounts receivable balances that are 180 or more days past due, and which are not otherwise reserved. The reserve estimates are
adjusted as additional information becomes available, or as payments are made. At December 31, 2015 and 2014, the Company has provided an allowance for
doubtful accounts of $5,067,194 and $4,029,669 respectively, for amounts that are not expected to be fully collected. The provision for doubtful accounts was
approximately $975,000 in 2015 and $2,765,000 in 2014. The Company wrote off approximately $157,000 and $398,000 during 2015 and 2014, respectively,
which amounts were previously included in the allowance, because these amounts were determined to be uncollectible.

Bunker Inventory

Inventory is primarily comprised of fuel oil purchased and stored onboard a vessel. Inventory is measured at the lower of cost under the first-in, first-out

method or net realizable value.

Advanced Hire, Prepaid Expenses and Other Current Assets

Advance hire represents payment to ship owners under time-charters for days subsequent to the balance sheet date. Hire is typically paid in advance for the
following  fifteen  days,  but  intervals  vary  by  time-charter  party.  Prepaid  expenses  include  advance  funding  to  the  technical  manager  for  vessel  operating
expenses,  lubricating  oils  and  stores  kept  on  board  owned  vessels,  and  for  voyage  expenses  paid  in  advance.  Other  assets  include  deposits  held  by
counterparties to various derivative instruments and the fair value of derivative instruments when it exceeds the settlement price of the instrument.

At December 31, advance hire, prepaid expenses and other current assets were comprised of the following: 

Advance hire

Prepaid expenses

Other current assets

Total

Vessels and Depreciation

2015

2014

  $

1,138,300   $

537,192  

1,003,800  

  $

2,679,292   $

4,345,959

427,889

1,794,386

6,568,234

Vessels are stated at cost, which includes contract price and acquisition costs. Significant betterments to vessels are capitalized; maintenance and repairs
that do not improve or extend the lives of the vessels are expensed as incurred. Depreciation is provided using the straight-line method over the remaining
estimated useful lives of the vessels (excluding the time a vessel in is dry dock), based on cost less salvage value. Each vessel’s salvage value is equal to the
product of its lightweight tonnage and an estimated scrap rate of $375 per ton, which was determined by reference to quoted rates and is reviewed annually.
The Company estimates the useful life of its vessels to be 25 years to 30 years from the date of initial delivery from the shipyard. The remaining estimated
useful lives of the current fleet are 4 - 25 years. The Company does not incur depreciation expense when vessels are taken out of service for dry docking.

Vessels held for sale are carried at estimated fair value less cost to sell. No additional depreciation expense is recorded for vessels categorized as held for
sale. The Company sold the m/v Bulk Cajun in February 2015. Accordingly, the vessel was written down to its fair value less cost to sell and classified as
held for sale at December 31, 2014. The difference between the carrying amount of the m/v Bulk Cajun and the fair value less cost to sell of approximately
$1,531,000 was included as a loss on impairment of vessels in the consolidated statements of operations.

F-14

 
 
 
 
 
 
 
 
 
 
 
 
 
  
 
 
  
Dry Docking Expenses and Amortization

Significant upgrades made to the vessels during dry docking are capitalized when incurred and amortized on a straight-line basis over the five year period
until the next dry docking. Costs capitalized as part of the dry docking include direct costs incurred to meet regulatory requirements that add economic life to
the vessel, that increase the vessel’s earnings capacity or which improve the vessel’s efficiency. Direct costs include the shipyard costs, parts, inspection fees,
steel, blasting and painting. Expenditures for normal maintenance and repairs, whether incurred as part of the dry docking or not, are expensed as incurred.
Unamortized dry-docking costs of vessels that are sold are written off and included in the calculation of the resulting gain or loss on sale.

Long-lived Assets Impairment Considerations

The carrying values of the Company’s vessels may not represent their fair market value or the amount that could be obtained by selling the vessel at any
point in time, since the market prices of second-hand vessels tend to fluctuate with changes in charter rates and the cost of new vessels. Historically, both
charter rates and vessel values tend to be cyclical. The carrying amounts of vessels held and used by the Company are reviewed for potential impairment
when  events  or  changes  in  circumstances  indicate  that  the  carrying  amount  of  a  particular  vessel  may  not  be  fully  recoverable.  In  such  instances,  an
impairment charge would be recognized if the estimate of the undiscounted future cash flows expected to result from the use of the vessel and its eventual
disposition is less than the vessel’s carrying amount. This assessment is made at the asset group level which represents the lowest level for which identifiable
cash flows are largely independent of other groups of assets. The asset groups established by the Company are defined by vessel size, age and classification.
At December 31, 2015 and 2014, the Company identified a potential impairment indicator based on the estimated market value of its vessels. As a result, the
Company evaluated each asset group for impairment by estimating the total undiscounted cash flows expected to result from the use of the asset group and its
eventual disposal.

The significant factors and assumptions used in the undiscounted projected net operating cash flow analysis include: the Company’s estimate of future time
charter equivalent (“TCE”) rates based on current rates under existing charters and contracts. The Company applies a multiple to account for expected growth
or  decline  in  TCE  rates  due  to  market  conditions  for  periods  beyond  those  for  which  rates  are  available.  Projected  net  operating  cash  flows  are  net  of
brokerage and address commissions and exclude revenue on scheduled off-hire days. The Company uses current vessel operating expense amounts, estimated
costs  of  drydocking  and  historical  general  and  administrative  expenses  as  the  basis  for  its  expected  outflows,  and  applies  an  inflation  factor  it  considers
appropriate. The net of these inflows and outflows, plus an estimated salvage value, constitutes the projected undiscounted future cash flows.

At  December  31,  2015,  the  carrying  amounts  of  the  m/v  Nordic  Barents  and  m/v  Nordic  Bothnia  were  determined  to  be  higher  than  their  estimated
undiscounted future cash flows because estimated TCE rates anticipated in the analysis have declined. The decrease in TCE rates is due to the fact that these
vessels are older and are not preferable in a weakening market where there is an oversupply of newer tonnage. As a result, a loss on impairment of these
vessels  totaling  approximately  $3.5  million,  which  is  equal  to  the  excess  of  the  carrying  amount  of  the  assets  over  their  fair  value,  is  included  in  the
consolidated statements of operations. At December 31, 2014, the carrying amount of the m/v Bulk Discovery was determined to be higher than its estimated
undiscounted future cash flows because of the higher than expected estimate of upcoming drydocking costs. At December 31, 2014, the carrying amount of
the m/v Nordic Barents and m/v Nordic Bothnia were determined to be higher than their estimated undiscounted future cash flows because the TCE rates
anticipated  in  the  Company’s  annual  budget  for  2015,  which  were  used  to  calculate  such  cash  flows,  were  lower  than  the  rates  forecasted  as  of  the  third
quarter due to deteriorated market conditions in the fourth quarter. Accordingly, a loss on impairment of approximately $10.0 million, which is equal to the
excess of the carrying amount of the vessels over their fair value, is recorded in the consolidated statements of operations.

In addition, the Company sold the m/v Bulk Cajun in February 2015. A loss on impairment of approximately $1.5 million is included in the consolidated

statements of operations for the year ended December 31, 2014 because the vessel was sold for its scrap value, which was less than its carrying amount.

Debt Issuance Costs, Bank Fees and Amortization

Qualifying  expenses  associated  with  commercial  financing  and  fees  paid  to  financial  institutions  to  obtain  financing  are  carried  as  a  reduction  of  the
outstanding debt and amortized over the term of the arrangement using the effective interest method. The unamortized portion is included as a reduction of
secured long-term debt on the consolidated balance sheets.

  In  connection  with  the  Company’s  new  and  amended  secured  term  loans  executed  in  2015,  the  Company  incurred  financing  costs  of  approximately

$378,000. In connection with the Company’s two secured term loans obtained in 2014, the Company incurred financing costs of approximately $259,000.

F-15

 
 
 
 
 
  
 
Amortization of the debt issuance costs is included as a component of interest expense in the consolidated statements of income. Unamortized debt issuance
costs of approximately $26,000 were written off in conjunction with the the repayment of the loan by Bulk Discovery in 2015. In 2014, unamortized debt
issuance costs of Bulk Providence and Bulk Liberty totaling approximately $274,000 were written off in conjunction with the repayment of outstanding debt.
Unamortized debt issuance costs of Bulk Cajun totaling approximately $36,000 were reclassified to other current assets in conjunction with the pending sale
of this vessel and then written off when the loan was repaid in 2015. 

In connection with the new and amended secured term loans obtained in 2015, the Company paid bank fees of $800,000. In connection with the Company’s

secured term loans obtained in 2014, the Company paid bank fees of $225,000.

 Amortization of bank fees is included as a component of interest expense in the consolidated statements of operations. Unamortized bank fees of Bulk
Discovery totaling approximately $11,000 were written off in conjunction with the repayment of the loan in 2015. Unamortized bank fees of Bulk Providence
and Bulk Liberty totaling approximately $198,000 were written off in conjunction with the repayment of outstanding debt in 2014. Unamortized bank fees of
Bulk Cajun totaling $6,000 were reclassified to current portion of long-term debt in 2014 and written off in conjunction with the repayment of the loan in
2015.

The components of net debt issuance costs and bank fees, which are included in secured long-term debt on the consolidated balance sheets are as follows:

Debt issuance costs and bank fees paid to financial institutions

Less: accumulated amortization

Unamortized debt issuance costs and bank fees

Amortization included in interest expense

Accounts Payable and Accrued Expenses

The components of accounts payable and accrued expenses are as follows:

Accounts payable

Accrued expenses

Accrued interest

Other accrued liabilities

Total

Taxation

December 31,

2015

2014

5,275,238   $

(3,129,972)  

2,145,266   $

4,397,950

(2,642,420)

1,755,530

745,522   $

954,604

  $

  $

  $

December 31,

2015

2014

  $

14,064,870   $

5,232,864  

455,818  

2,402,650  

  $

22,156,202   $

33,538,153

4,651,503

540,862

1,471,276

40,201,794

The Company is not subject to corporate income taxes on its profits in Bermuda because Bermuda does not impose an income tax.

NBC, an affiliated company consolidated pursuant to ASC 810-10, is subject to a Danish tonnage tax. NBC is not taxed on the basis of their actual income
derived from their business but on an alternative income determination based on the net tons carrying capability of their fleet. As the tax is not determined
based  on  taxable  income,  NBC’s  tax  expense  of  approximately  $373,000  and  $364,000  and  is  included  within  voyage  expenses  in  the  accompanying
consolidated statements of operations as of December 31, 2015 and 2014, respectively.

Shipping income derived from sources outside the United States is not subject to any United States federal income tax. For periods prior to the Mergers, the
Company was exempt from taxation on its U.S. source shipping income under Section 883 of the United States Internal Revenue Code of 1986, (the “Code”)
or  the  related  Treasury  regulations  because  it  was  a  Controlled  Foreign  Corporation,  as  defined  in  the  Code.  The  Company  is  exempt  from  U.S.  federal
income taxation on its U.S. source shipping

F-16

 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
income  if  the  Company’s  Common  Stock  meets  either  the  “Controlled  Foreign  Corporation  Test”  or  the  “Publicly-Traded  Test”  under  Section  883  of  the
Code. To the extent the Company is unable to qualify for exemption from tax under Section 883, and the U.S. source shipping income is considered to be
effectively connected with the conduct of a U.S. trade or business, as defined in the Code, the Company will be subject to U.S. federal income taxation of 4%
of its U.S. source shipping income on a gross basis without the benefit of deductions. If certain other conditions are present, as defined in the Code, U.S.
source shipping income, net of applicable deductions, may be subject to a U.S. federal corporate income tax of up to 35% and a 30% branch profits tax. The
Company believes that none of its U.S. source shipping income will be effectively connected with the conduct of a U.S. trade or business.

Since earnings from shipping operations of the Company are not subject to U.S. or foreign income taxation, the Company has not recorded income tax

expense, deferred tax assets or liabilities for the years ending December 31, 2015 and 2014.

Under ASC 740-10, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be
sustained  on  examination  by  taxing  authorities,  based  on  the  technical  merits  of  the  position.  The  Company  has  determined  that  it  has  no  uncertain  tax
positions  as  of  December  31,  2015  and  2014.  Additionally,  the  Company  accrues  interest  and  penalties,  if  any,  related  to  unrecognized  tax  benefits  as  a
component of income tax expense.

Where required, the Company complies with income tax filings in its various jurisdictions of operations. With few exceptions, as of December 31, 2015

and 2014, the Company is not subject to U.S. federal or foreign examinations by tax authorities for years before 2010.

Restricted Common Share Awards

Compensation  cost  of  restricted  share  awards  is  measured  using  the  grant  date  fair  value  of  the  Company's  common  shares,  as  quoted  on  the  Nasdaq
Capital  Market,  multiplied  by  the  total  number  of  shares  granted.  Compensation  cost  is  amortized  according  to  the  vesting  period  indicated  in  the  grant
agreement. Total compensation cost recognized during the years ended December 31, 2015 and 2014 is $457,068 and $1,816, respectively, which is included
in general and administrative expenses in the consolidated statements of operations.

Dividends

Dividends on common stock are recorded when declared by the Board of Directors. Refer to Note 13 for a discussion regarding common stock dividends.

Earnings (Loss) per Common Share

In 2015, basic earnings per share ("EPS") is computed by dividing income available to common stockholders by the weighted-average number of common
shares outstanding during the period. In 2014, loss per common share was calculated using the two-class method, which is an earnings allocation formula that
determines net income (loss) per common share for the holders of the Company’s common shares and participating securities. The Company did not allocate
the undistributed earnings for the pre-and post-transaction periods. There were no participating securities in 2015.

EPS  is  computed  using  the  weighted-average  number  of  common  shares  outstanding  during  the  period.  In  2014,  the  weighted  average  number  of
common shares was calculated by adding the weighted average number of common shares of Bulk Partners from the beginning of the year to the date of the
Mergers multiplied by the exchange ratio established in the Merger Agreement, to the actual number of common shares of the Company outstanding from the
acquisition date to the end of the period.

In 2015, diluted EPS is computed using the treasury stock method. Under this method, the amount of unrecognized compensation cost related to future
services by employees who were awarded restricted shares is assumed to be used to repurchase common stock at the average market price during the period.
The incremental shares (nonvested less repurchased) are considered to be outstanding for diluted EPS.

In  2014,  diluted  EPS  was  computed  using  the  more  dilutive  of  (a)  the  two-class  method,  or  (b)  the  if-converted  method.  The  Company  allocated  net
income  first  to  convertible  redeemable  preferred  stockholders  based  on  dividend  rights  and  then  to  common  and  convertible  redeemable  preferred
stockholders based on ownership interests. The weighted-average number of common shares included in the computation of diluted net income gave effect to
all potentially dilutive common equivalent shares, including the potential issuance of stock upon the conversion of the Company’s convertible redeemable
preferred stock. Common equivalent shares are excluded from the computation of diluted net income per share if their effect is antidilutive.

F-17

 
 
 
  
 
 
 
 
 
Foreign Exchange

The  Company  conducts  all  of  its  business  in  U.S.  dollars;  accordingly,  there  are  no  foreign  exchange  transaction  gains  or  losses  reflected  in  the

consolidated statements of income.

Derivatives and Hedging Activities

The Company accounts for derivatives in accordance with the provisions of ASC 815, Derivatives and Hedging. The Company uses interest rate swaps to
reduce market risks associated with its operations, principally changes in variable interest rates on its bank debt. Additionally, the Company uses forward
freight agreements to protect against changes in charter rates and bunker (fuel) swaps to protect against changes in fuel prices. Derivative instruments are
measured at fair value and are recorded as assets or liabilities.

The  Company  is  exposed  to  credit  loss  in  the  event  of  nonperformance  by  the  counterparty  to  the  interest  rate  swaps,  forward  freight  agreements  and
bunker  hedges.  During  the  year  ended  December  31,  2014,  the  Company  had  losses  relating  to  the  bankruptcy  of  its  counterparty  to  certain  fuel  swap
contracts of approximately $2,146,000, which is included in other (expense) income in the consolidated statements of operations. See Note 9 for a description
of the types of derivative instruments the Company utilizes.

Segment Reporting

Operating segments are components of a business that are evaluated regularly by the chief operating decision maker (CODM) for the purpose of assessing
performance and allocating resources. Based on the information that the CODM uses, including consideration of whether discrete financial information is
available for the business activities, the Company has identified multiple operating segments which have been aggregated based on considerations such as the
nature of its services, customers and operations. The Company has determined that it operates under one reportable segment.

Fair Value of Financial Instruments

The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable and short-term debt approximate fair value due to the short-term
maturities of these instruments. The carrying amount of a portion of the Company’s long-term debt approximates fair value due to the variable interest rates
associated with the related credit facilities.

At  December  31,  2015  the  Company  has  six  fixed  rate  debt  facilities.At  December  31,  2014,  the  Company  had  eight  fixed  rate  debt  facilities.  The

aggregate carrying amounts and fair values of the long-term debt associated with the fixed rate borrowing arrangements are as follows:

Carrying amount of long-term debt

Fair value of long-term debt

December 31,

2015

  $

  $

28,320,101   $

28,560,879   $

2014

42,044,477

45,960,663

Fair  values  of  these  debt  obligations  were  estimated  based  on  quoted  market  prices  for  the  same  or  similar  issues  of  debt  with  the  same  remaining

maturities, which is considered Level 2 in the fair value hierarchy established by ASC 820.

Reclassifications

Certain  prior  year  amounts  in  the  consolidated  financial  statements  have  been  reclassified  to  conform  to  the  current  year’s  presentation.  These

reclassifications had no effect on the Company’s previously reported consolidated operations or shareholders’ equity.

Recent Accounting Pronouncements

In April 2015, the FASB issued an update Accounting Standards Update for Presentation of Debt Issuance Costs. The amendments are intended to simplify
the presentation of debt issuance costs. These amendments require that debt issuance costs related to a recognized debt liability be presented in the balance
sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. The recognition and measurement guidance for debt
issuance costs are not affected by the

F-18

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
amendments in this ASU. The new standard is effective for interim and annual reporting periods in fiscal years that begin after December 15, 2015 and earlier
adoption is permitted. The Company adopted this guidance for the year ended December 31, 2015, and retroactively applied this guidance for the year ended
December 31, 2014. Such application did not have a material impact on its consolidated financial statements.

In May 2014, the FASB issued an update Accounting Standards Update for Revenue from Contracts with Customers. The core principle of the guidance is
that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which
the entity expects to be entitled in exchange for those goods or services. The new standard is effective for interim and annual reporting periods in fiscal years
that begin after December 15, 2018. The Company is evaluating the impact of the adoption of this guidance to determine whether or not it has a material
impact on its consolidated financial statements.

In  August  2014,  the  FASB  issued  an  Accounting  Standards  Update  for  Disclosure  of  Uncertainties  about  an  Entity’s  Ability  to  Continue  as  a  Going
Concern. Under this new guidance, if conditions or events raise substantial doubt about an entity’s ability to continue as a going concern, but the substantial
doubt is alleviated as a result of consideration of management’s plans, the entity should disclose information that enables users of the financial statements to
understand all of the following:

a. Principal conditions or events that raised substantial doubt about the entity’s ability to continue as a going concern (before consideration of

management’s plans)

b. Management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations

c. Management’s plans that alleviated substantial doubt about the entity’s ability to continue as a going concern.

The  new  standard  is  effective  for  annual  periods  ending  after  December  15,  2016.  The  Company  does  not  expect  a  material  impact  on  its  consolidated

financial statements as a result of the adoption of this standard.

NOTE 5 - EARNINGS (LOSS) PER SHARE

The computation of basic earnings per common share and diluted earnings per common share was as follows:

Numerator:

Net income (loss) attributable to Pangaea Logistics Solutions Ltd.
Less: dividends declared on convertible redeemable preferred stock (i)
Less: beneficial conversion

Total income (loss) allocated to common stock

Denominator:

Weighted-average number of shares of common stock outstanding - basic

Weighted-average number of shares of common stock outstanding - diluted

Basic EPS - common stock

Diluted EPS - common stock

  December 31, 2015

December 31, 2014

  $

  $

  $

  $

11,276,193   $

—  

—  

11,276,193   $

(12,128,449)  

(6,303,747)  

(11,776,661)  

(30,208,857)  

34,784,733  

34,957,542  

0.32   $

0.32   $

18,726,308  

18,726,308  

(1.61)  

(1.61)  

(i) All convertible redeemable preferred stock was converted to common stock in conjunction with the Mergers.

F-19

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
 
NOTE 6 - VARIABLE INTEREST ENTITIES

The Company has evaluated all of its wholly and partially-owned entities, as well as entities with common ownership or other relationships, pursuant to
ASC 810. A summary of the Company’s consolidation policy is provided in Note 4. The Company has concluded that Bulk Pangaea, Bulk Discovery, Bulk
Cajun, Bulk Patriot, Bulk Juliana, Bulk Atlantic, Bulk Trident, Bulk Phoenix, Bulk Barents, Bulk Bothnia, NBH, Long Wharf, NBHC and NBVH should be
consolidated as VIEs at December 31, 2015 and 2014.

Bulk Pangaea, Bulk Discovery, Bulk Patriot, Bulk Juliana, Bulk Liberty, Bulk Atlantic, Bulk Trident, Bulk Phoenix, Bulk Barents and Bulk Bothnia are
wholly-owned subsidiaries that were established for the purpose of acquiring bulk carriers. The Bulk Cajun is a majority owned subsidiary established for the
purpose of acquiring bulk carriers. The Company has concluded that Bulk Pangaea, Bulk Cajun, Bulk Discovery, Bulk Patriot, Bulk Juliana, Bulk Atlantic,
Bulk Trident, Bulk Phoenix, Bulk Barents and Bulk Bothnia are VIEs due to the existence of guarantees and cross-collateralization on their outstanding debt,
which  is  indicative  of  an  inability  to  finance  the  entities’  activities  without  additional  subordinated  financial  support.  Accordingly,  the  Company  has
consolidated  these  subsidiaries  for  the  years  ended  December  31,  2015  and  2014.  The  consolidation  of  all  of  these  entities  increased  total  assets  by
approximately $53.0 million and increased total liabilities by approximately $54.1 million at December  31,  2015.  Total  shareholders’  equity  decreased  by
approximately $1.1 million. The consolidation of all of these entities increased total assets by approximately $59.6 million and increased total liabilities by
approximately $58.7 million at December 31, 2014. Total shareholders’ equity increased by approximately $0.9 million. Bulk carriers owned by Bulk Cajun
and  Bulk  Discovery  were  sold  in  2015.  The  liquidation  of  Bulk  Cajun  resulted  in  a  distribution  to  noncontrolling  interest  holders  of  approximately  $0.5
million.

NBH is a wholly-owned subsidiary of the Company following the conversion of debt to equity and acquisition of the remaining outstanding shares during
2015. On June 22, 2015, N.B.V. Nordic Bulk Ventures (Cyprus) Limited ("NBV"), a wholly-owned subsidiary of the Company, acquired 24.5% of NBH for
$250,000. Prior to the transaction, NBV owned 51% of NBH. This transaction follows the conversion of $4.0 million of intercompany debt held by NBV to
additional share capital of NBC. On October 13, 2015, NBV acquired the remaining 24.5% of NBH in exchange for 400,000 shares of the Company. Prior to
these transactions, NBC was a wholly-owned subsidiary of NBH. Following these transactions, the Company owns 100% of NBH and NBC. The Company
had a 51% interest in NBH in 2014. The Company determined that NBH is a VIE due to the fact that NBH’s total equity investment at risk is not sufficient to
permit  it  to  finance  its  activities  without  additional  subordinated  financial  support.  Furthermore,  the  Company  determined  that  it  is  NBH’s  primary
beneficiary,  as  it  has  a  controlling  financial  interest  in  NBH,  and  has  the  power  to  direct  the  activities  of  the  entity.  Accordingly,  the  Company  has
consolidated NBH for the years ended December 31, 2015 and 2014.  The  consolidation  of  NBH  increased  total  assets  by  approximately  $6.1 million  and
$11.1 million and increased total liabilities by approximately $7.6 million and $14.8 million at December 31, 2015 and 2014, respectively. Total shareholders’
equity decreased by approximately $1.5 million and $1.8 million at December 31, 2015 and 2014,  respectively.  Amounts  pertaining  to  the  non-controlling
ownership interest held by third parties in the financial position and operating results of NBH are reported as non-controlling interest in the accompanying
consolidated balance sheets.

Long  Wharf  was  established  in  2009  for  the  purpose  of  buying  a  new  office  building.  Ownership  of  Long  Wharf  was  transferred  to  the  Company  on
October 1, 2014. The Company determined that Long Wharf is a VIE as Long Wharf’s total equity investment at risk is not sufficient to permit it to finance
its  activities  without  additional  subordinated  financial  support.  The  Company  determined  that  the  entities/individuals  that  had  a  variable  interest  in  Long
Wharf prior to the transfer were also related parties, and that none of those entities individually met the criteria to be the primary beneficiary, as none had the
obligation to absorb the entity’s losses; therefore, since the Company represented the party within the related party group that was most closely associated
with  the  VIE,  the  Company  concluded  it  was  the  primary  beneficiary.  Accordingly,  the  Company  has  consolidated  Long  Wharf  for  the  years  ended
December 31, 2015 and 2014. The consolidation of Long Wharf increased total assets by approximately $0.8 million and $0.9 million  and  increased  total
liabilities  by  approximately  $1.2  million  and  $1.2  million  at  December  31,  2015  and  2014,  respectively.  Total  shareholders’  equity  decreased  by
approximately $0.3 million and $0.3 million at December 31, 2015 and 2014, respectively.

NBHC was established in March 2012, for the purpose of acquiring the m/v Nordic Odyssey, the m/v Nordic Orion and to invest in additional vessels, all
through wholly-owned subsidiaries. Each of the ship owning companies owned by NBHC entered into a Head Charterparty Agreement to charter the owned
vessel to ST Shipping and Transport Ltd. (“STST”), which in turn, entered into a Sub-Charterparty Agreement with NBC under a five year, fixed price, time
charter arrangement. The Company determined that NBHC is a VIE and that it is the primary beneficiary of NBHC, as it has the power to direct its activities
as a result of these time charter arrangements. Accordingly, the Company has consolidated NBHC for the years ended December 31, 2015 and 2014.  The
consolidation  of  NBHC  increased  total  assets  by  approximately  $171.0 million  and  $102.8 million and  increased  total  liabilities  by  approximately  $112.0
million and $97.6 million at December 31, 2015 and 2014, respectively. Total shareholders’ equity increased by approximately $1.9 million and $1.2 million
at December 31, 2015 and 2014. Amounts pertaining to the non-

F-20

 
 
  
 
 
controlling  ownership  interest  held  by  third  parties  in  the  financial  position  and  operating  results  of  NBHC  are  reported  as  non-controlling  interest  in  the
accompanying consolidated balance sheets. All related party long-term debt of NBHC was converted to equity during 2015, as discussed in NOTE 10. The
non-controlling ownership interest attributable to NBHC amounts to approximately $57.1 million and $3.9 million at December 31, 2015 and 2014.

BVH was established in August 2013, together with a third-party, for the purpose of owning Five and Six. Five and Six were established for the purpose of
owning new ultramax newbuildings to be delivered in 2017. The Company determined that BVH is a VIE and is the primary beneficiary of BVH, as it has the
power to direct its activities. Accordingly, the Company has consolidated BVH and its wholly-owned subsidiaries for the years ended December 31, 2015 and
2014. The consolidation of BVH increased total assets by approximately $4.4 million and $4.4 million and increased total liabilities by approximately $4.5
million  and  $4.4  million  at  December  31,  2015  and  2014,  respectively.  Total  shareholders’  equity  decreased  by  approximately  $33,000  and  $23,000  at
December 31, 2015 and 2014, respectively. Amounts pertaining to the non-controlling ownership interest held by third parties in the financial position and
operating results of BVH are reported as non-controlling interest in the accompanying consolidated balance sheets. The non-controlling ownership interest
attributable to BVH amounts to accumulated deficits of approximately $28,000 and $18,000 at December 31, 2015 and 2014, respectively.

NOTE 7 - FIXED ASSETS

At December 31, fixed assets consisted of the following:

Vessels and vessel upgrades

Capitalized dry docking

Accumulated depreciation and amortization

Vessels, vessel upgrades and capitalized dry docking, net

Land and building

Internal use software

Computers and equipment

Accumulated depreciation

Other fixed assets, net

Total fixed assets, net

2015

2014

  $

279,042,265   $

7,238,119  

286,280,384  

(33,963,405)  

252,316,979  

2,541,085  

268,313  

934,178  

3,743,576  

(914,748)  

2,828,828  

221,409,122

5,963,331

227,372,453

(22,682,586)

204,689,867

2,541,085

268,313

846,910

3,656,308

(678,562)

2,977,746

  $

255,145,807   $

207,667,613

F-21

 
 
 
 
 
 
 
 
 
 
 
 
   
   
 
 
 
 
 
 
 
 
   
   
 
The net carrying value of the Company’s fleet consists of the following: 

Vessel

m/v BULK PANGAEA
m/v BULK DISCOVERY (1)
m/v BULK PATRIOT

m/v BULK JULIANA

m/v NORDIC ODYSSEY

m/v NORDIC ORION

m/v BULK TRIDENT

m/v BULK BEOTHUK

m/v BULK NEWPORT

m/v NORDIC BOTHNIA

m/v NORDIC BARENTS

m/v NORDIC OSHIMA
m/v NORDIC OLYMPIC (2)
m/v NORDIC ODIN (2)

December 31,

2015

2014

  $

19,555,658   $

—  

13,732,984  

13,096,232  

28,537,024  

29,242,572  

15,696,689  

12,653,475  

14,109,300  

3,700,000  

3,700,000  

32,540,468  

32,780,722  

32,971,855  

21,176,498

3,741,375

14,988,585

14,023,118

29,125,309

29,627,397

16,430,154

13,228,238

14,733,879

7,000,000

7,000,000

33,615,314

—

—

(1) The Company sold the m/v Bulk Discovery on August 17, 2015.
(2) The m/v Nordic Olympic was delivered to the Company on February 6, 2015 and the m/v Nordic Odin was delivered to the Company on February

13, 2015.

  $

252,316,979   $

204,689,867

NBHC  took  delivery  of  two  newbuildings  (m/v  Nordic  Olympic  and  m/v  Nordic  Odin)  for  which  it  paid  approximately  $33,800,000  each  (including
deposits  made  during  construction).  At  December  31,  2015,  NBHC  had  deposits  on  the  remaining  1A  ice  class  panamax  newbuilding  of  approximately
$33,800,000. This vessel was delivered to the Company in January 2016. At December 31, 2014, BVH had deposits of approximately $8,800,000 toward the
construction of two ultramax vessels to be delivered in 2017. These deposits are included as deposits on newbuildings in-process on the consolidated balance
sheets.

The Company completed dry-docking on two vessels in 2015 and four vessels in 2014. The 5 years amortization period of the capitalized dry docking costs

is within the remaining useful life of these vessels. 

NOTE 8 - MARGIN ACCOUNTS

During December 31, 2015 and 2014, the Company was party to forward freight agreements and fuel swap contracts in order to mitigate the risk associated
with volatile freight rates and fuel prices. Under the terms of these contracts, the Company is required to deposit funds in margin accounts if the market value
of the hedged item declines. See Note 9 for a complete discussion of these and other derivatives. The Company had approximately $433,000 on deposit in one
margin account at December 31, 2015 due to the decline in market value of its fuel swaps. The Company had $440,000 on deposit in one margin account at
December 31, 2014, also due to the decline in the market value of its fuel swaps. The funds are required to remain in margin accounts as collateral until the
market value of the items being hedged return to preset limits. The margin accounts are included in advance hire, prepaid expenses and other current assets in
the consolidated balance sheets at December 31, 2015 and 2014.

NOTE 9 - DERIVATIVES AND FAIR VALUE MEASURES

Interest Rate Swaps

From  time  to  time,  the  Company  enters  into  interest  rate  swap  agreements  to  mitigate  the  risk  of  interest  rate  fluctuations  on  its  variable  rate  debt.  At
December 31, 2015 and 2014, the Company was party to one interest rate swap, which was entered into in February 2011, as required by the 109 Long Wharf
Construction Loan agreement. Under the terms of the swap agreement, the interest rate on this note is fixed at 6.63%.

The Company did not elect to designate the swap as a hedge at inception, pursuant to ASC 815, Derivatives and Hedging. Accordingly, changes in the fair

value are recorded in current earnings in the accompanying consolidated statements of operations.

F-22

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Derivative instruments are as follows: 

Interest rate swap agreement on:

Long Wharf Construction to Term Loan:

Notional amount

Effective dates

Fair value at year-end

December 31,

2015

2014

  $

976,500   $

2/1/11-1/24/21  

(103,783)  

996,600

2/1/11-1/24/21

(112,299)

The fair value of the interest rate swap agreement at December 31, 2015 and 2014 are liabilities of $103,783 and $112,299,  which  are  included  in  other
non-current liabilities on the consolidated balance sheets based on the instrument’s maturity date. The aggregate change in the fair value of the interest rate
swap agreement for the years ended December 31, 2015 and 2014 was a gain of approximately $8,500 and a loss of approximately $17,000, respectively,
which are reflected in unrealized loss on derivative instruments in the accompanying consolidated statements of income.

Fuel Swap Contracts

The Company continuously monitors the market volatility associated with bunker prices and seeks to reduce the risk of such volatility through a bunker
hedging program. In 2015 and 2014, the Company entered into various fuel swap contracts that were not designated for hedge accounting. The aggregate fair
value of these fuel swaps at December 31, 2015 and 2014  are  liabilities  of  approximately  $1,777,000  and  $1,391,000,  respectively,  which  are  included  in
other current liabilities on the consolidated balance sheets. The change in the aggregate fair value of the fuel swaps during the years ended December 31,
2015  and  2014  resulted  in  losses  of  approximately  $386,000  and  $1,182,000,  respectively,  which  are  included  in  unrealized  (loss)  gain  on  derivative
instruments in the accompanying consolidated statements of income.

Fair Value Hierarchy

The three levels of the fair value hierarchy established by ASC 820, in order of priority, are as follows:

Level 1 –     quoted prices in active markets for identical assets or liabilities

Level 2 –     observable inputs other than quoted prices in active markets for identical assets and liabilities

Level 3 –     unobservable inputs in which there is little or no market data available, which require the reporting entity to develop its own assumptions 

Margin accounts

Interest rate swaps

Fuel swap contracts

Margin accounts

Interest rate swaps

Fuel swap contracts

Balance at December
31, 2015

Level 1

Level 2

Level 3

  $

  $

  $

433,000   $

433,000   $

—   $

(103,783)  

(1,776,975)  

—   $

—   $

(103,783)  

(1,776,975)  

Balance at December
31, 2014

Level 1

Level 2

Level 3

  $

  $

  $

439,578   $

439,578   $

—   $

(112,299)  

(1,391,195)  

—   $

—   $

(112,299)  

(1,391,195)  

—

—

—

—

—

—

The estimated fair values of the Company’s interest rate swap instruments and fuel swap contracts are based on market prices obtained from an independent

third-party valuation specialist. Such quotes represent the estimated amounts the Company would receive to terminate the contracts.

F-23

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTE 10 - RELATED PARTY TRANSACTIONS

Amounts and notes payable to related parties consist of the following:

Included in accounts payable and accrued expenses on
the consolidated balance sheets:

Affiliated companies (trade payables)

  $

4,037,850   $

(2,782,865)   $

1,254,985

December 31,
2014

Activity

December 31,
2015

Included in current related party debt on the consolidated
balance sheets:

Loan payable – 2011 Founders Note
Interest payable in-kind – 2011 Founders Note (i)
Promissory Note
Loan payable – BVH shareholder (STST) (ii)
Loan payable to NBHC shareholder (STST)
Loan payable to NBHC shareholder (ASO2020) (iii)

  $

4,325,000   $

—   $

334,605  

5,000,000  

4,442,500  

22,500,000  

22,499,972  

219,314  

(1,000,000)  

—  

(22,500,000)  

(22,499,972)  

4,325,000

553,919

4,000,000

4,442,500

—

—

Total current related party debt

  $

59,102,077   $

(45,780,658)   $

13,321,419

Paid in cash

i.
ii. ST Shipping and Transport Pte. Ltd. ("STST")
iii. ASO2020 Maritime S.A. ("ASO2020")

In November 2014, the Company entered into a $5 million Promissory Note (the “Note”) with Bulk Invest Ltd., a company controlled by the Founders.

The Note was amended in 2015 and is payable on demand. Interest on the Note is 5%.

BVH entered into an agreement for the construction of two new ultramax newbuildings in 2013. STST has provided loans totaling of $4,442,500 used to

make deposits on the contracts. The loans are payable on demand and do not bear interest.

Loans provided by NBHC shareholders to purchase four 1A ice-class panamax newbuildings were converted to ordinary shares of NBHC on December
15, 2015. The conversion was made by discharging all of NBHC obligations pursuant to the shareholder loans, through the issuance of ordinary shares of
NBHC  at  par  value.  The  number  of  additional  shares  issued  was  equal  to  the  outstanding  principal  of  the  shareholders'  loans  (the  "Equity  Conversion").
Following the Equity Conversion, the shareholders' loans were terminated. Following the Equity Conversion, the shareholders' loans were terminated and the
equity ownership percentage of each partner remained unchanged.

On  October  1,  2011,  the  Company  entered  into  a  $10,000,000  loan  agreement  with  the  Founders,  which  was  payable  on  demand  at  the  request  of  the
lenders (the 2011 Founders Note). The note bears interest at a rate of 5%. On January 1, 2012 the Company issued 5,675 shares of convertible redeemable
preferred  stock  to  the  Founders,  representing  a  partial  repayment  of  the  note  (see  Note  12).  The  outstanding  balance  of  the  note  was  $4,325,000  at
December 31, 2015 and 2014.

Under the terms of a technical management agreement between the Company and Seamar Management S.A. (Seamar), an equity method investee, Seamar
is responsible for the day-to-day operation of some of the Company’s owned vessels. During the years ended December 31, 2015 and 2014,  the  Company
incurred technical management fees of $2,262,000 and $2,356,500 under this arrangement, which is included in vessel operating expenses in the consolidated
statements of income. The total amounts payable to Seamar at December 31, 2015 and 2014, (including amounts due for vessel operating expenses), were
$1,254,985 and $4,037,850, respectively.

F-24

 
 
 
 
 
   
   
   
 
   
   
   
   
   
   
 
 
 
 
 
 
  
 
NOTE 11 - LINE OF CREDIT

During the year ended December 2012, the Company entered into a revolving line of credit with a maximum capacity of $3,000,000. The line of credit

expired and was repaid in 2015.

NOTE 12 - SECURED LONG-TERM DEBT

Long-term debt consists of the following: 

Bulk Pangaea Secured Note (1)

Bulk Discovery Secured Note (2)

Bulk Patriot Secured Note (1)

Bulk Cajun Secured Note (2)

Bulk Trident Secured Note (1)

Bulk Juliana Secured Note (1)

Bulk Nordic Odin Ltd., Bulk Nordic Olympic Ltd. Bulk
Nordic Odyssey Ltd., Bulk Nordic Orion Ltd. and Bulk
Nordic Oshima Ltd. - Amended and Restated Loan
Agreement

Bulk Nordic Odyssey Ltd., Bulk Nordic Orion Ltd and Bulk
Nordic Oshima Ltd. Loan Agreement

Bulk Atlantic Secured Note (2)

Bulk Phoenix Secured Note (1)

Term Loan Facility of USD 13,000,000 (Nordic Bulk Barents
Ltd. and Nordic Bulk Bothnia Ltd.)

Bulk Nordic Oasis Ltd. Loan Agreement

Long Wharf Construction to Term Loan

Total

Less: current portion

Less: unamortized bank fees

Secured long-term debt

  December 31, 2015

  December 31, 2014

  $

1,734,375   $

—  

2,312,500  

—  

6,375,000  

3,718,229  

3,121,875

3,780,000

4,762,500

853,125

7,650,000

5,070,312

89,625,000  

—

—  

6,530,000  

7,649,997  

10,717,370  

21,500,000  

978,210  

151,140,681  

(19,499,262)  

(2,145,266)  

  $

129,496,153   $

51,125,000

7,890,000

8,916,665

12,021,730

—

998,148

106,189,355

(17,807,674)

(1,755,530)

86,626,151

(1) The Bulk Pangaea Secured Note, the Bulk Patriot Secured Note, the Bulk Trident Secured Note, the Bulk Juliana Secured Note, and the Bulk Phoenix Secured Note

are cross-collateralized by the vessels m/v Bulk Pangaea, m/v Bulk Patriot, m/v Bulk Trident, m/v Bulk Juliana, and m/v Bulk Newport and are guaranteed by the
Company.

(2) The Bulk Atlantic Secured Note collateralized by the vessel m/v Bulk Beothuk and is guaranteed by the Company. The Bulk Discovery Secured Note and the Bulk

Cajun Secured Note were repaid in conjunction with the sale of the m/v Bulk Discovery and the m/v Bulk Cajun during 2015.

F-25

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The Senior Secured Post-Delivery Term Loan Facility

On April 15, 2013, the Company, through its wholly-owned subsidiaries, Bulk Pangaea, Bulk Patriot, Bulk Juliana and Bulk Trident, entered into a $30.3
million Senior Secured Post-Delivery Term Loan Facility (the “Post-Delivery Facility”) to refinance the Bulk Pangaea Secured Term Loan Facility dated
December 15, 2009, the Bulk Patriot Secured Term Loan Facility dated September 29, 2011, the Bulk Juliana Secured Term Loan Facility dated April 18,
2012, and the Bulk Trident Secured Term Loan Facility dated August 28, 2012, the proceeds of which were used to finance the acquisitions of the m/v Bulk
Pangaea, the m/v Bulk Patriot, the m/v Bulk Juliana and the m/v Bulk Trident, respectively. The Post-Delivery Facility was subsequently amended on May
16, 2013 by the First Amendatory Agreement, to increase the facility by $8.0 million to finance the acquisition of the m/v Bulk Providence and again on
August 28, 2013, by the Second Amendatory Facility, to increase the facility by $10.0 million to finance the acquisition of the m/v Bulk Newport. The Bulk
Providence was sold on May 27, 2014.

The  Post-Delivery  Facility  contains  financial  covenants  that  require  the  Company  to  maintain  a  minimum  consolidated  net  worth,  and  requires  the
Company to maintain a consolidated debt service coverage ratio, tested annually, as defined. In addition, the facility contains other Company and vessel
related covenants that, among other things, restricts changes in management and ownership of the vessel, declaration of dividends, further indebtedness and
mortgaging of a vessel without the bank’s prior consent. It also requires minimum collateral maintenance, which is tested at the discretion of the lender. As
of  December  31,  2014  ,  the  Company  was  not  in  compliance  with  the  consolidated  debt  service  coverage  ratio.  Accordingly,  the  Company  obtained  a
waiver  from  the  Facility  Agent  through  December  31,  2015.  As  a  result,  the  Company  is  not  required  to  test  and  is  therefore  in  compliance  with  the
consolidated debt service ratio at December 31, 2015.

The Post-Delivery Facility is divided into five tranches, as follows:

Bulk Pangaea Secured Note

Initial amount of $12,250,000, entered into in December 2009, for the acquisition of m/v Bulk Pangaea. The interest rate was fixed at 3.96%  in
April 2013, in conjunction with the post-delivery amendment discussed above. The amendment also modified the repayment schedule to 15 equal
quarterly payments of $346,875 ending in January 2017.

Bulk Patriot Secured Note

Initial amount of $12,000,000, entered into in September 2011, for the acquisition of the m/v Bulk Patriot. Loan requires repayment in 24 equal
quarterly installments of $500,000  beginning  in  January  2012.  The  interest  rate  was  fixed  at  4.01%  in  April  2013  in  conjunction  with  the  post-
delivery amendment discussed above.

Bulk Trident Secured Note

Initial  amount  of  $10,200,000,  entered  into  in  April  2012,  for  the  acquisition  of  the  m/v  Bulk  Trident.  Loan  requires  repayment  in  24  equal
quarterly installments of $318,750 beginning in December 2012 with a balloon payment of $2,550,000 together with the last quarterly installment.
Interest was fixed at 4.29% in April 2013 in conjunction with the post-delivery amendment discussed above.

Bulk Juliana Secured Note

Initial amount of $8,112,500, entered into in April 2012, for the acquisition of the m/v Bulk Juliana. Loan requires repayment in 24 equal quarterly
installments of $338,021 beginning in October 2012. Interest was fixed at 4.38% in April 2013 in conjunction with the post-delivery amendment
discussed above.

Bulk Phoenix Secured Note

Initial amount of $10,000,000, entered into in May 2013, for the acquisition of m/v Bulk Newport. Loan requires repayment in 7 equal quarterly
installments of $216,667 and 16 equal quarterly installments of $416,667 with a balloon payment of $1,816,659 due in July 2019. Interest is fixed
at 5.09%.

F-26

 
 
 
 
 
 
 
 
 
Other secured debt:

Bulk Cajun Secured Note

Initial amount of $4,550,000,  entered  into  in  October  2011,  for  the  acquisition  of  the  m/v  Bulk  Cajun.  Loan  required  repayment  in  16  equal  quarterly
installments of $284,375 beginning in January 2012 with a balloon payment of $2,000,000 together the last quarterly installment. Interest was fixed at
6.51%. This note was repaid in February 2015 in conjunction with the sale of the m/v Bulk Cajun.

Bulk Discovery Secured Note

Initial amount of $9,120,000, entered into in February 2011, for the acquisition of the m/v Bulk Discovery. Loan required repayment in 20 equal quarterly
installments of $356,000 beginning in June 2011 with a balloon payment of $2,000,000 together with the last quarterly installment. Interest was fixed at a
rate of 8.16%. This note was repaid in July 2015. 

Bulk Atlantic Secured Note

Initial amount of $8,520,000, entered into on February 18, 2013, for the acquisition of m/v Bulk Beothuk. Loan requires repayment in 8 equal quarterly
installments of $90,000 beginning in May 2013, 12 equal quarterly installments of $295,000 and a balloon payment of $4,260,000 due in February 2018.
Interest  is  fixed  at  6.46%.  In  November  2015,  the  Company  paid  an  additional  $385,000  of  the  note  to  remain  in  compliance  with  the  collateral
maintenance clause.

The other secured debt, as outlined above, contains a ratio of EBITDA to fixed charges clause and a collateral maintenance ratio clause. If the Company
encountered a change in financial condition which, in the opinion of the lender, is likely to affect the Company’s ability to perform its obligations under
the loan facility, the Company’s credit agreement could be cancelled at the lender’s sole discretion. The lender could then elect to declare the indebtedness,
together with accrued interest and other fees, to be immediately due and payable, and proceed against any collateral securing such indebtedness. As of
December 31, 2015, the Company is in compliance with these clauses. As December 31, 2014, the Company was not in compliance with the EBITDA to
fixed charges ratio. Accordingly, the Company obtained a waiver from the Facility Agent.

The Bulk Nordic Odyssey and Bulk Nordic Orion Loan Agreement dated August 6, 2012

Initial amount of $40,000,000,  was  entered  into  in  order  to  fund  the  acquisition  of  the  m/v  Nordic  Odyssey  and  the  m/v  Nordic  Orion.  The  loan  was
amended on September 17, 2014 in conjunction with the delivery of the m/v Nordic Oshima and repaid in conjunction with the Amended and Restated
Loan Agreement dated September 18, 2015, which is discussed below.

Senior Secured Term Loan Facility of USD 45,000,000 (Bulk Nordic Odin Ltd. and Bulk Nordic Olympic Ltd.)

On January 28, 2015, Bulk Nordic Odin Ltd. and Bulk Nordic Olympic Ltd. entered into a senior secured term loan facility to finance the acquisition of
the m/v Nordic Odin and the m/v Nordic Olympic. This agreement was amended and restated on September 18, 2015 as discussed below.

The  Bulk  Nordic  Odin  Ltd.,  Bulk  Nordic  Olympic  Ltd.,  Bulk  Nordic  Odyssey  Ltd.,  Bulk  Nordic  Orion  Ltd.  and  Bulk  Nordic  Oshima  Ltd.  -  Amended  and
Restated Loan Agreement dated September 18, 2015.

The amended agreement advanced $21,750,000 in respect of each the m/v Nordic Odin and the m/v Nordic Olympic, $13,500,000 in respect of each the
m/v Nordic Odyssey and the m/v Nordic Orion and $21,000,000 in respect of the m/v Nordic Oshima.

The agreement requires repayment of the advances as follows:

In respect of the Odin and Olympic advances of $21,750,000 each, repayment to be made in 28 equal quarterly installments of $375,000 per borrower (one
of which was paid prior to the amendment by each borrower) and balloon payments of $12,000,000 due with each of the final installments. Interest on these
advances is floating at LIBOR plus 2.00% (2.61% at December 31, 2015).

In  respect  of  the  Odyssey  and  Orion  advances  of  $13,500,000  each,  repayment  to  be  made  in  20  equal  quarterly  installments  of  $375,000  and  balloon
payments of $6,000,000 due with each of the final installments. Interest on these advances is floating at LIBOR plus 2.40% (3.01% at December 31, 2015).

F-27

 
 
In respect of the Oshima advance of $21,000,000, 28 equal quarterly installments of $375,000  (four  of  which  were  paid  prior  to  the  amendment)  and  a
balloon payment of $12,000,000 due with the final installment. Interest on this advance is floating at LIBOR plus 2.25% (2.86% at December 31, 2015).

The amended loan is secured by first preferred mortgages on the m/v Nordic Odin, the m/v Nordic Olympic, the m/v Nordic Odyssey, the m/v Nordic Orion
and m/v Nordic Oshima, the assignment of earnings, insurances and requisite compensation of the five entities, and by guarantees of their shareholders.

Additionally,  the  agreement  contains  a  collateral  maintenance  ratio  clause  which  requires  the  aggregate  fair  market  value  of  the  vessel  plus  the  net
realizable value of any additional collateral previously provided to remain above defined ratios. As of December 31, 2015, the Company was in compliance
with this covenant.

The Bulk Nordic Oasis Ltd. - Loan Agreement -- Dated December 11, 2015

The  agreement  advanced  $21,500,000  in  respect  of  the  m/v  Nordic  Oasis.  The  agreement  requires  repayment  of  the  advance  in  24  equal  quarterly
installments of $375,000 beginning on March 28, 2016 and a balloon payment of $12,500,000 due with the final installment. Interest on this advance is
floating at LIBOR plus 2.30% (2.91% at December 31, 2015).

The loan is secured by a first preferred mortgage on the m/v Nordic Oasis, the assignment of earnings, insurances and requisite compensation of the entity,
and by guarantees of its shareholders. Additionally, the agreement contains a collateral maintenance ratio clause which requires the aggregate fair market
value of the vessel plus the net realizable value of any additional collateral previously provided to remain above defined ratios. As of December 31, 2015,
the Company was in compliance with this covenant.

Term Loan Facility of USD 13,000,000 (Nordic Bulk Barents Ltd. and Nordic Bulk Bothnia Ltd.)

Nordic Bulk Barents and Nordic Bulk Bothnia entered into a secured Term Loan Facility of $13,000,000 in two tranches of $6,500,000 which were drawn
in conjunction with the delivery of the m/v Nordic Bothnia on January 23, 2014 and the m/v Nordic Barents on March 7, 2014. The loan is secured by
mortgages on these two vessels.

The facility bears interest at LIBOR plus 2.5% (3.11% at December 31, 2015). The loan requires repayment in 22 equal quarterly installments of $163,045
(per  borrower)  beginning  in  September  2014,  one  installment  of  $163,010  (per  borrower)  and  a  balloon  payment  of  $2,750,000  (per  borrower)  due  in
December 2019. In addition, any cash in excess of $750,000 per borrower on any repayment date shall be applied toward prepayment of the relevant loan in
inverse order, so the balloon payment is prepaid first. The agreement also contains a profit split in respect of the proceeds from the sale of either vessel, a
minimum  value  clause  ("MVC")  of  not  less  than  100%  of  the  indebtedness  and  a  minimum  liquidity  clause.  The  Company  deposited  additional  cash
collateral to cure MVC breaches of approximately $309,000 per vessel on August 4, 2015 and approximately $299,000 per vessel on December 22, 2015.
As of December 31, 2015 and 2014, the Company was in compliance with all required covenants.

On February 22, 2016, the Company was notified by the facility agent of the need to deposit cash collateral totaling $3.3 million to cure an MVC breach.
The Company anticipates making this deposit on or about March 25, 2016.

Long Wharf Construction to Term Loan

Initial amount of $1,048,000  entered  into  in  January  2011.  The  loan  is  payable  monthly  based  on  a  25  year  amortization  schedule  with  a  final  balloon
payment of all unpaid principal and accrued interest due January 2021. Interest is floating at LIBOR plus 2.85%. The Company entered into an interest rate
swap which matures January 2021 and fixes the interest rate at 6.63%. The loan is collateralized by all real estate located at 109 Long Wharf, Newport, RI,
as well as personal guarantees from the Founders and a corporate guarantee of the Company. The loan contains one financial covenant that requires the
Company  to  maintain  a  minimum  debt  service  coverage  ratio.  As  of  December  31,  2015,  the  Company  was  in  compliance  with  this  covenant.  As  of
December 31, 2014 the Company was not in compliance with this covenant. Accordingly, the Company obtained a waiver from the lender.

F-28

 
 
 
 
 
The future minimum annual payments under the debt agreements are as follows:

2016

2017

2018

2019

2020

Thereafter

Years ending December 31,

$

$

19,499,262

16,147,613

21,004,294

18,480,107

20,277,444

55,731,961

151,140,681

NOTE 13 - COMMON STOCK AND NON-CONTROLLING INTEREST

Common stock

The Company has 100,000,000 shares of common stock ($0.0001 par value) authorized, of which 36,503,837 were issued at December 31, 2015.

During 2014, the Company adopted the 2014 Share Incentive Plan (the “2014 Plan”). The purpose of the 2014 Plan is to assist in attracting, retaining,
motivating, and rewarding certain key employees, officers, directors, and consultants of the Company and its affiliates and promoting the creation of long-
term value for our shareholders by closely aligning the interests of such individuals with those of such shareholders. The 2014 Plan authorizes the award of
share-based incentives to encourage eligible employees, officers, directors, and consultants to expend maximum effort in the creation of shareholder value.
Shares authorized for awards under the 2014 Plan were 1.5 million.

On September 22, 2015, the Company's shareholders approved an amendment and restatement of the 2014 Plan that was adopted by the Board on August
7, 2015. The PANGAEA LOGISTICS SOLUTIONS LTD. 2014 SHARE INCENTIVE PLAN (as amended and restated by the Board of Directors on August
7, 2015), (the "Amended Plan"), limits the value of awards that may be granted to non-employee directors in any calendar year to $150,000 (calculating the
value of any award based in shares to be determined based on the grant date fair value of such awards for financial reporting purposes), which limitation
under the 2014 Plan was 10,000 shares.

Members of our board of directors who are not our employees each received 28,696 restricted shares of our common stock pursuant to the Amended Plan
and $25,000 cash as payment for services rendered for the annual period ending September 30, 2015. These restricted shares vest at the rate of 50% after one
year and the remaining 50% after two years.

At December 31, 2015, shares issued to employees under the Amended Plan totaled 1,234,681. These restricted shares vest at the rate of one-third of the

total granted on each of the third, fourth and fifth anniversaries of the vesting commencement date.

Total non-cash compensation cost recognized during the years ended December 31, 2015 and 2014 is approximately $457,000 and $1,900, respectively,
which is included in general and administrative expenses in the consolidated statements of operations. The weighted average grant date fair value of shares
granted during the year ended December 31, 2015 and 2014 was $2.45 per share and $4.75 per share, respectively.

F-29

 
 
 
 
 
 
 
 
 
Non-vested shares at December 31, 2014

Granted

Vested

Non-vested at December 31, 2015

Restricted share awards pursuant to the
Amended Plan

Shares

Weighted-Average
Grant-Date Fair Value
Per Share

60,000   $

1,346,857  

(30,000)  

1,376,857   $

4.75

2.45

4.75

2.45

Fiscal Years Ended December 31,

2015

2014

Fair value of restricted shares vested

Unrecognized compensation cost for restricted shares

  $

  $

142,500   $

3,120,082   $

Weighted average remaining period to expense for restricted shares
(years)

3.33  

—

283,150

1.5

Dividends

Dividends on common stock are recorded when declared by the Board of Directors. 

Dividends payable consist of the following:

Balance at December 31, 2013

Gross amount of dividend accrued

Paid in kind

Paid in cash

Balance at December 31, 2014

Paid in cash

2008
common
stock
dividend

2012
common
stock
special
dividend

2013
common
stock
dividend

2013
Odyssey
and Orion
dividend

2014
preferred
stock
dividend

Total

  $

2,674,125   $

6,898,575   $ 12,700,000   $

904,803   $

—   $ 23,177,503

—  

—  

—  

—  

(3,964,218)  

(6,288,460)  

(100,000)  

—  

—  

—  

—  

—  

2,574,125  

2,934,357  

6,411,540  

904,803  

(100,000)  

—  

—  

—  

6,303,747  

6,303,747

(6,303,747)  

(16,556,425)

—  

—  

—  

(100,000)

12,824,825

(100,000)

Balance at December 31, 2015

  $

2,474,125   $

2,934,357   $

6,411,540   $

904,803   $

—   $ 12,724,825

Non-controlling interest

Amounts  pertaining  to  the  non-controlling  ownership  interest  held  by  third  parties  in  the  financial  position  and  operating  results  of  the  Company’s
subsidiaries  and/or  consolidated  VIEs  are  reported  as  non-controlling  interest  in  the  accompanying  consolidated  balance  sheets.  The  non-controlling
ownership  interest  attributable  to  NBHC  and  its  wholly-owned  shipowning  subsidiaries  amounts  to  approximately  $57,133,000  and  $3,920,000  at
December 31, 2015 and 2014, respectively. The non-controlling interest attributable to Bulk Cajun was approximately $524,000 at December 31, 2014. Bulk
Cajun was liquidated in 2015 after the m/v Bulk Cajun was sold. Non-controlling interest attributable to BVH was approximately ($28,000) and ($18,000),
respectively at December 31, 2015 and 2014.

The non-controlling ownership interest attributable to NBH was approximately $1,895,000 at December 31, 2014. NBH is a wholly-owned subsidiary of

the Company at December 31, 2015, as discussed in Note 6.

F-30

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTE 14 - COMMITMENTS AND CONTINGENCIES

In  December  2013,  the  Company  entered  into  shipbuilding  contracts  for  the  construction  of  two  ultramax  vessels  for  $28,950,000  each,  at  which  time
deposits of $2,895,000 were placed by each of two wholly-owned subsidiaries of the newly formed Nordic Bulk Ventures Holding Company Ltd. (“BVH”).
The second installments of 5% ($1,447,500 for each vessel) were paid on December 2, 2014. The third installments of 5% are due and payable upon keel
laying of the vessels. The fourth installments of 10% are due and payable upon launching of the vessels and the balance is due upon delivery of the vessels.
The Company expects to finance the final payments with commercial facilities.

The total purchase obligations under the shipbuilding contracts discussed above are approximately $49,215,000 in 2016 and early 2017.

The  Company  is  subject  to  certain  asserted  claims  arising  in  the  ordinary  course  of  business.  The  Company  intends  to  vigorously  assert  its  rights  and
defend itself in any litigation that may arise from such claims. While the ultimate outcome of these matters could affect the results of operations of any one
year, and while there can be no assurance with respect thereto, management believes that after final disposition, any financial impact to the Company would
not be material to its consolidated financial position, results of operations, or cash flows. 

NOTE 15 - SUBSEQUENT EVENTS

The Company evaluated subsequent events or transactions through March 23, 2016, which is the date these financial statements were available to be

issued.

F-31

 
 
  
 
Quarterly Data

(Unaudited)

2015

2014

(Dollars in millions, except per share amounts)

Q1

Q2

Q3

Q4

Q1

Q2

Q3

Q4

Revenues:

Voyage revenue

Charter revenue

Expenses:

Voyage expense

Charter hire expense

Vessel operating expenses

General and administrative

Depreciation and amortization

Loss on impairment of vessels

Loss (gain) on sale of vessels

Total expenses

$

90.6 $

60.9 $

64.6 $

50.6 $

91.6 $

79.9 $

80.6 $

4.5

95.1

45.3

24.7

7.8

4.3

3.0

—

0.1

4.2

65.1

28.1

15.2

7.1

3.9

3.3

—

0.5

6.6

71.2

30.4

20.6

8.5

3.6

3.2

—

0.1

5.3

55.9

21.8

15.5

8.2

3.1

3.3

5.4

—

22.7

114.2

48.1

44.0

6.9

2.6

2.6

—

—

85.2

58.1

66.3

57.2

104.2

9.9

89.8

41.9

34.0

7.7

2.4

2.7

—

(2.3)

86.4

10.6

91.2

46.6

34.3

7.9

2.8

3.1

—

(1.7)

93.1

93.2

9.9

103.1

52.8

37.4

7.0

5.1

3.3

11.5

—

117.1

(Loss) income from operations

9.9

7.0

4.9

(1.3)

10.1

3.4

(1.9)

(14.0)

Other income (expense):

Interest expense, net

Interest expense related party debt

Imputed interest on related party long-term debt

Unrealized (loss) gain on derivative instruments

Other (expense) income

Total other expense, net

Net income (loss)

(Income) loss attributable to noncontrolling interests

Net income (loss) attributable to Pangaea Logistics Solutions
Ltd.

Earnings (loss) per common share:

Basic

Diluted

$

$

$

(1.4)

(0.1)

—

0.8

0.1

(1.3)

(0.1)

—

0.4

0.1

(0.6)

(1.0)

9.3

(1.7)

6.0

(0.6)

(1.5)

(0.1)

—

(0.5)

—

(2.1)

2.8

0.2

(1.2)

(0.1)

—

(1.1)

(1.1)

(3.5)

(4.8)

—

(1.5)

—

(0.3)

(0.4)

(0.2)

(2.4)

7.7

(1.1)

(1.5)

—

—

(1.2)

0.1

(2.6)

0.7

0.5

(1.3)

(0.1)

—

(0.6)

0.1

(1.9)

(3.8)

0.9

(1.3)

(0.1)

—

0.9

(3.7)

(4.2)

(18.2)

1.2

7.6 $

5.5 $

3.0 $

(4.8) $

6.6 $

1.2 $

(2.9) $

(17.0)

0.22 $

0.16 $

0.09 $

(0.14) $

0.17 $

(0.04) $

(0.42) $

0.22 $

0.16 $

0.09 $

(0.14) $

0.17 $

(0.04) $

(0.42) $

(0.86)

(0.86)

F-32

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Quarterly Data (continued)

Weighted average shares used to compute earnings (loss) per
common share (Note 5)

Basic

Diluted

Common Stock Information:

Price Range:

High

Low

34,696,980

34,696,980

34,696,980

35,045,132 13,421,955 13,421,955 13,421,955

34,756,980

34,695,930

34,887,177

35,004,808

35,382,734 13,421,955 13,421,955 13,421,955

34,756,980

4.70

2.70

3.77

2.22

3.68

2.72

3.65

2.57

n/a

n/a

n/a

n/a

n/a

n/a

10.09

4.51

(the Company's common stock began trading on October 1, 2014)

F-33

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Pursuant to the requirements of the Section 13 or 15 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on
its behalf by the undersigned, thereunto duly authorized on March 23, 2016.

SIGNATURES

PANGAEA LOGISTICS SOLUTIONS LTD.

By:

/s/ Edward Coll

Edward Coll

Chief Executive Officer

(Principal Executive Officer)

By:

/s/ Anthony Laura

Anthony Laura

Chief Financial Officer

(Principal Financial and Accounting Officer)

POWER OF ATTORNEY

Each person whose signature appears below constitutes and appoints Edward Coll and Anthony Laura and each of them, as attorney-in-fact with full
power of substitution and re-substitution, for him or her and in his or her name, place or stead, in any and all capacities, to sign any and all amendments to
this annual report on Form 10-K, and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities and Exchange
Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing
requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and
confirming all that said attorneys-in-fact and agents, or their or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, as amended, this annual report on Form 10-K has been signed by the following persons in the

capacities and on the dates indicated.

72

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Signature

/s/ Edward Coll

Edward Coll

/s/ Carl Claus Boggild

Carl Claus Boggild

/s/ Anthony Laura

Anthony Laura

/s/ Peter M. Yu

Peter M. Yu

/s/ Paul Hong

Paul Hong

/s/ Richard T. du Moulin

Richard T. du Moulin

/s/ Mark L. Filanowski

Mark L. Filanowski

/s/ Eric S. Rosenfeld

Eric S. Rosenfeld

/s/ David D. Sgro

David D. Sgro

Title

Date

Chairman of the Board and Chief

March 23, 2016

Executive Officer

President (Brazil) and Director

March 23, 2016

Chief Financial Officer, Principal

Accounting Officer and Director

Director

Director

Director

Director

Director

Director

73

March 23, 2016

March 23, 2016

March 23, 2016

March 23, 2016

March 23, 2016

March 23, 2016

March 23, 2016

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exhibit no.

Description

Incorporated By Reference

Form

Date

Filed
herewith

2.1 Agreement and Plan of Reorganization, dated as of April 30, 2014, by and among

Quartet Merger Corp., Quartet Holdco Ltd., Quartet Merger Sub Ltd., Pangaea Logistics
Solutions, Ltd., and the securityholders of Pangaea Logistics Solutions, Ltd.

3.1 Certificate of Incorporation of the Company, as amended

3.2 Bye-laws of Company

10.1 Form of Escrow Agreement among Quartet Holdco Ltd., the Representative (as

described in the Agreement and Plan of Reorganization), the securityholders of Pangaea
Logistics Solutions, Ltd., and Continental Stock Transfer & Trust Company, as Escrow
Agent.

10.2 Form of Lock-Up Agreement.

10.3 Form of Registration Rights Agreement between Quartet Holdco Ltd. and certain

holders identified therein.

10.4 $1.048 Million Secured Construction Loan Agreement

10.5 $9.12 Million Secured Term Loan

10.6 $4.55 Million Secured Term Loan

10.7 $40.0 Million Secured Loan Facility

10.8 $8.52 Million Term Loan

10.9 $5.685 Million Secured Loan Facility

10.10 Post-Delivery Facility

10.11 $10.0 Million Loan from Shareholder

10.12 January 10, 2013 Related Party Loan with ASO 2020 Maritime S.A.

10.13 March 18, 2013 Related Party Loan with ASO 2020 Maritime S.A.

10.14 June 18, 2013 Related Party Loan with ASO 2020 Maritime S.A.

10.15 Related Party Loan with ST Shipping and Transport Pte. Ltd.

10.16 $5.0 million Loan Agreement from Bulk Partners (Bermuda) Ltd. to Nordic Bulk

Carriers AS

10.17 Lease of 109 Long Wharf, Newport, RI 02840

10.18 $13.0 Million Term Loan

10.19 Nordic Bulk Holding Company Ltd. Shareholders Agreement

10.20 Nordic Bulk Ventures Holding Company Shareholders Agreement

10.25 Loan Agreement (Revolving Line of Credit) by and between Phoenix Bulk Carriers

(US) LLC and Rockland Trust Company

S-1

S-1

S-1

S-1

S-1

S-1

S-1

S-1

S-1

S-1

S-1

S-1

S-1

S-1

S-1

S-1

S-1

S-1

S-1

S-1

S-1

S-1

S-1

S-4

2/4/2015

2/4/2015

2/4/2015

2/4/2015

2/4/2015

2/4/2015

2/4/2015

2/4/2015

2/4/2015

2/4/2015

2/4/2015

2/4/2015

2/4/2015

2/4/2015

2/4/2015

2/4/2015

2/4/2015

2/4/2015

2/4/2015

2/4/2015

2/4/2015

2/4/2015

2/4/2015

5/13/2014  

10.26 Pangaea Logistics Solutions Ltd. 2014 Share Incentive Plan (as amended and restated by

the Board of Directors on August 7, 2015)

S-1/A

9/16/2015  

10.27 Bulk Nordic Odin Ltd., Bulk Nordic Olympic Ltd., Bulk Nordic Odyssey Ltd., Bulk
Nordic Orion Ltd. and Bulk Nordic Oshima Ltd. Amended and Restated Loan
Agreement

10.28 Bulk Nordic Oasis Ltd. Loan Agreement

10.29 Amendment No. 2 to Shareholders Agreement dated January 10, 2013, as amended by
Amendment No. 1 dated July 31, 2013 regarding Nordic Bulk Holding Company Ltd.

14.1 Code of Ethics

23.1 Consent of Independent Registered Public Accounting Firm

23.2 Consent of Independent Registered Public Accounting Firm

31.1 Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-

Oxley Act of 2002

10-Q

11/13/2015  

8-K

10/8/2014

X

X

X

X

X

74

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
31.2 Certification of Principal Financial and Accounting Officer pursuant to Section 302 of

the Sarbanes-Oxley Act of 2002

32.1 Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of

EX-101.INS

EX-101.SCH

EX-101.CAL

EX-101.DEF

EX-101.LAB

EX-101.PRE

the Sarbanes-Oxley Act of 2002

XBRL Instance Document

XBRL Taxonomy Extension Schema

XBRL Taxonomy Extension Calculation Linkbase

XBRL Taxonomy Extension Definition Linkbase

XBRL Taxonomy Extension Label Linkbase

XBRL Taxonomy Extension Presentation Linkbase

75

X

X

X

X

X

X

X

X

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Execution Version

Date: as of December 11, 2015

BULK NORDIC OASIS LTD.
as Borrower

THE BANKS AND FINANCIAL INSTITUTIONS
listed in Schedule 1
as Lenders

– and –

DVB BANK SE
as Agent
and as Security Trustee

LOAN AGREEMENT

Relating to a senior secured post-delivery term loan facility of up to $21,500,000
to partially finance the acquisition of m.v. NORDIC OASIS

Clause Page

INDEX

1INTERPRETATION    1

2FACILITY    21

3POSITION OF THE LENDERS    21

4DRAWDOWN    23

5INTEREST    24

6INTEREST PERIODS    26

7DEFAULT INTEREST    27

8REPAYMENT AND PREPAYMENT    28

                                                                                       
                                                                                       
9CONDITIONS PRECEDENT    29

10REPRESENTATIONS AND WARRANTIES    32

11GENERAL AFFIRMATIVE AND NEGATIVE COVENANTS    39

12INTENTIONALLY OMITTED    47

13MARINE INSURANCE COVENANTS    47

14SHIP COVENANTS    52

15COLLATERAL MAINTENANCE RATIO    57

16INTENTIONALLY OMITTED    58

17PAYMENTS AND CALCULATIONS    58

18APPLICATION OF RECEIPTS    60

19APPLICATION OF EARNINGS    62

20EVENTS OF DEFAULT    63

21FEES AND EXPENSES    67

22INDEMNITIES    68

23NO SET-OFF OR TAX DEDUCTION; TAX INDEMNITY    70

24ILLEGALITY, ETC    74

25INCREASED COSTS    75

26SET‑OFF    76

27TRANSFERS AND CHANGES IN LENDING OFFICES    77

28VARIATIONS AND WAIVERS    81

29NOTICES    82

30SUPPLEMENTAL    85

31THE SERVICING BANKS    85

32LAW AND JURISDICTION    89

33WAIVER OF JURY TRIAL    90

34PATRIOT ACT NOTICE    90

EXECUTION PAGE91

SCHEDULE 1 LENDERS AND COMMITMENTS92

SCHEDULE 2 INTENTIONALLY OMITTED93

SCHEDULE 3 DRAWDOWN NOTICE94

SCHEDULE 4 CONDITION PRECEDENT DOCUMENTS96

SCHEDULE 5 TRANSFER CERTIFICATE100

SCHEDULE 6 INTENTIONALLY OMITTED104

SCHEDULE 7 LIST OF APPROVED BROKERS105

SCHEDULE 8 DVB LOAN ADMINISTRATION FORM106

SCHEDULE 9 FORM OF LETTER OF INSTRUCTION TO CLASSIFICATION SOCIETY108

SCHEDULE 10 FORM OF CLASSIFICATION SOCIETY LETTER OF UNDERTAKING110

APPENDIX A FORM OF APPROVED MANAGER’S UNDERTAKING111

APPENDIX B FORM OF COMPLIANCE CERTIFICATE112

APPENDIX C FORM OF EARNINGS ACCOUNT PLEDGE (CHARGE OVER CASH DEPOSIT)113

APPENDIX D FORM OF EARNINGS ASSIGNMENT114

APPENDIX E FORM OF GUARANTEE115

APPENDIX F FORM OF INSURANCE ASSIGNMENT116

APPENDIX G FORM OF MORTGAGE117

APPENDIX H118

FORM OF NOTE118

APPENDIX I FORM OF SHARES PLEDGE (CHARGE OVER SHARES)119

APPENDIX J FORM OF TIME CHARTER ASSIGNMENT120

THIS LOAN AGREEMENT (this “Agreement”) is made as of December ____, 2015

AMONG

(1)

(2)

(3)

(4)

BULK NORDIC OASIS LTD. (“Bulk Oasis”), a company organized and existing under the laws of Bermuda whose registered office
is at 3rd Floor, Par la Ville Place, 14 Par la Ville Road, Hamilton HM08, Bermuda, as borrower (the “Borrower”,  which  expression
includes its respective successors, transferees and assigns);

THE BANKS AND FINANCIAL INSTITUTIONS listed in Schedule 1, as lenders (the “Lenders”,  which  expression  includes  their
respective successors, transferees and assigns);

DVB BANK SE, acting in such capacity through its office at Platz der Republik 6, 60325 Frankfurt am Main, Germany, as agent for
the Lenders (in such capacity, the “Agent”, which expression includes its successors, transferees and assigns); and

DVB BANK SE, acting in such capacity through its office at Platz der Republik 6, 60325 Frankfurt am Main, Germany, as security
trustee for the Lenders (in such capacity, the “Security Trustee”, which expression includes its successors, transferees and assigns).

BACKGROUND

(A)

The Lenders have agreed to make available to the Borrower a senior secured term loan facility in the principal amount of up to the
lesser of $21,500,000 and 70% of the Fair Market Value of the Ship to finance the Ship.

(B)

The Lenders have agreed to share pari passu in the Collateral to be granted to the Security Trustee pursuant to this Agreement.

IT IS AGREED as follows:

1

INTERPRETATION

1.1

Definitions. Subject to Clause 1.5, in this Agreement:

“Acceptable  Accounting  Firm”  means  Ernst  &  Young  LLP,  PricewaterhouseCoopers,  Deloitte,  Grant  Thornton,  or  such  other
recognized accounting firm as the Agent may, with the consent of the Lenders, approve from time to time in writing, such approval not
to be unreasonably withheld;

“Account Bank”  means  HSBC  Bank  Bermuda  Limited,  6  Front  Street,  Hamilton  HM11,  Bermuda,  or  other  bank  acceptable  to  the
lender such consent not to be unreasonably withheld;

“Advance” means the principal amount of the borrowing by the Borrower under this Agreement;

“Affiliate” means, as to any person, any other person that, directly or indirectly, controls, is controlled by or is under common control
with such person or is a director or officer of such person, and for purposes of this definition, the term “control” (including the terms

“controlling”, “controlled by” and “under common control with”) of a person means the possession, direct or indirect, of the power
to vote 20% or more of the Voting Stock of such person or to direct or cause direction of the management and policies of such person,
whether through the ownership of Voting Stock, by contract or otherwise;

“Agreed Form” means in relation to any document, that document in the form approved by the Agent with the consent of the Lenders
(such consent not to be unreasonably withheld), or as otherwise approved in accordance with any other approval procedure specified in
any relevant provision of any Finance Document;

“Approved Broker” means any of the companies listed on Schedule 7 or such other company proposed by the Borrower which the
Agent may, with the consent of the Lenders (such consent not to be unreasonably withheld), approve from time to time for the purpose
of valuing the Ship, who shall act as an expert and not as arbitrator and whose valuation shall be conclusive and binding on all parties
to this Agreement;

“Approved Flag” means the Marshall Islands or Panamanian flag or such other flag as the Agent may, with the consent of the Lenders,
approve from time to time in writing as the flag on which the Ship shall be registered;

“Approved  Management  Agreement”  means,  in  relation  to  the  Ship  in  respect  of  its  commercial  and/or  technical  management,  a
management agreement between the relevant Borrower and an Approved Manager in Agreed Form;

“Approved Manager” means Unicom Management Services (Cyprus) Ltd., Seamar Management SA, or any other company proposed
by the Borrower which the Agent may, with the consent of the Lenders (such consent not to be unreasonably withheld), approve from
time to time as the technical and/or commercial manager of the Ship;

“Approved Manager’s Undertaking” means, in relation to the Ship, the letter executed and delivered by an Approved Manager, in the
form set out in Appendix A;

“ASO 2020” means ASO 2020 Maritime Ltd., a Marshall Islands company;

“ASO 2020 NBH” means ASO 2020 Maritime Nordic Bulk Holding Ltd., a Marshall Islands company;

“Availability Period” means the period commencing on the Effective Date and ending on the earlier of:

(a) the Delivery Date;

(b) January 29, 2016 (or such later date as the Agent may, with the consent of the Lenders, agree with the Borrower); or

(c) the date on which the Total Commitments are fully borrowed, cancelled or terminated;

“Bank Secrecy Act” means the United States Bank Secrecy Act of 1970, as amended;

“Basel  III”  means  any  of  the  changes  designed  to  strengthen  any  capital  standards  or  introduce  minimum  liquidity  or  other
requirements referenced in the publication of the Groups of Governors and Heads of Supervision of the Basel Committee on Banking
Supervision  (the  “Basel  Committee”)  dated  16  December,  2010,  or  any  subsequent  paper  or  document  published  by  the  Basel
Committee on any of those requirements;

“Builder” means Oshima Shipbuilding Co., Ltd., a corporation organized under the laws of Japan;

“Builder’s Bank” has the meaning given in Clause 9.2(b);

“Bulk Fleet” means Bulk Fleet Bermuda Holding Company Limited, a Bermuda company;

“Bulk Partners” means Bulk Partners (Bermuda) Ltd., a Bermuda company that is the wholly-owned, direct subsidiary of Pangaea;

“Business Day”  means  a  day  on  which  banks  are  open  in  Curacao,  London,  England,  New  York,  New  York,  Frankfurt,  Germany,
Singapore, Copenhagen, Denmark and Zug, Switzerland;

“Capitalized  Lease”  means,  as  applied  to  any  person,  any  lease  of  any  property  (whether  real,  personal  or  mixed)  of  which  the
discounted present value of the rental obligations of such person, as lessee, in conformity with GAAP, is required to be capitalized on
the balance sheet of such person; and “Capitalized Lease Obligation” is defined to mean the rental obligations, as aforesaid, under a
Capitalized Lease;

“Change of Control” means:

(a)

in respect of the Borrower, the occurrence of any act, event or circumstance that without prior written consent of the Lenders
results in Nordic Bulk Holding owning directly less than 100% of the issued and outstanding Equity Interests
in the Borrower;

(b)in  respect  of  Nordic  Bulk  Holding,  the  occurrence  of  any  act,  event  or  circumstance  that  without  prior  written  consent  of  the
Lenders results in Bulk Fleet and ST Shipping owning directly, in the aggregate, less than 66% of the issued and
outstanding Equity Interests in Nordic Bulk Holding;

(c)in respect of Bulk Fleet, the occurrence of any act, event or circumstance that without prior written consent of the Lenders results in
Bulk Partners owning directly or indirectly less than 100% of the issued and outstanding Equity Interests in Bulk

Fleet;

(d)in respect of Bulk Partners, the occurrence of any act, event or circumstance that without prior written consent of the Lenders results
in  Pangaea  owning  directly  or  indirectly  less  than  100%  of  the  issued  and  outstanding  Equity  Interests  in  Bulk
Partners;

(e)in respect of Pangaea, the occurrence of any act, event or circumstance that without prior written consent of the Lenders results in (i)
the Pangaea Shareholders owning less than 25% of the issued and outstanding Equity Interests in Pangaea; or (ii)
Edward Coll (or another person approved by the Agent in writing, such approval not to be unreasonably withheld or
delayed) no longer being the Chief Executive Officer or other executive officer of Pangaea;

(f)in respect of ST Shipping, the occurrence of any act, event or circumstance that without prior written consent of the Lenders results
in Glencore AG owning directly or indirectly less than 100% of the issued and outstanding Equity Interests in ST
Shipping; and

(g)in respect of Glencore AG, the occurrence of any act, event or circumstance that without prior written consent of the Lenders results
in  Glencore  PLC  owning  directly  or  indirectly  less  than  100%  of  the  issued  and  outstanding  Equity  Interests  in
Glencore AG;

“Charter”  means,  in  relation  to  the  Ship,  any  demise,  time  or  consecutive  voyage  charter  in  respect  of  the  Ship  for  a  term  which
exceeds, or which by virtue of any optional extensions may exceed, 12 months, in each case in Agreed Form, and for the avoidance of
doubt, the term “Charter” includes but is not limited to the Time Charter;

“Classification Society” means, in relation to a Ship, Det Norske Veritas or such other first-class vessel classification society that is a
member of IACS that the Agent may, with the consent of the Lenders (such consent not to be unreasonably withheld), approve from
time to time;

“Code”  means  the  United  States  Internal  Revenue  Code  of  1986,  as  amended,  and  the  regulations  promulgated  and  rulings  issued
thereunder;

“Collateral” means all property (including, without limitation, any proceeds thereof) referred to in the Finance Documents that is or is
intended  to  be  subject  to  any  Security  Interest  in  favor  of  the  Security  Trustee,  for  the  benefit  of  the  Lenders,  securing  the  Secured
Liabilities;

“Collateral Maintenance Ratio” has the meaning given in Clause 15.2;

“Commitment” means, in relation to a Lender, the amount set forth opposite its name in Schedule 1, or, as the case may require, the
amount specified in the relevant Transfer Certificate, as that amount may be reduced, cancelled or terminated in accordance with this
Agreement (and “Total Commitments” means the aggregate of the Commitments of all the Lenders);

“Compliance Certificate” means a certificate executed by an authorized person of the Borrower in the form set out in Appendix B;

“Contractual Currency” has the meaning given in Clause 22.4;

“Contribution” means, in relation to a Lender, the part of the Loan which is owing to that Lender;

“Creditor Party” means the Agent, the Security Trustee or any Lender, whether as at the date of this Agreement or at any later time;

“Currency Agreement” means any foreign exchange contract, currency swap agreement or other similar agreement or arrangement
designed to protect a person or any of its subsidiaries against fluctuations in currency values to or under which such person or any of its
subsidiaries is a party or a beneficiary on the date of this Agreement or becomes a party or a beneficiary thereafter;

“Delivery Date” means the date of the actual delivery of the Ship to the Borrower;

“Disbursement Authorization” has the meaning given in Clause 9.2(b);

“Dollars” and “$” means the lawful currency for the time being of the United States of America;

“Drawdown Date”  means,  in  relation  to  the  Advance,  the  date  requested  by  the  Borrower  for  the  Advance  to  be  made,  or  (as  the
context requires) the date on which the Advance is actually made;

“Drawdown Notice” means a notice in the form set out in Schedule 3 (or in any other form which the Agent approves or reasonably
requires);

“Earnings” means, in relation to the Ship, all moneys whatsoever which are now, or later become, payable (actually or contingently) to
the Borrower or the Security Trustee and which arise out of the use or operation of the Ship, including (but not limited to):

(a)

except to the extent that they fall within paragraph (b):

(i)

(ii)

all freight, hire and passage moneys;

compensation payable to the Borrower or the Security Trustee in the event of requisition of the Ship for hire;

(iii)

remuneration for salvage and towage services;

(iv)

demurrage and detention moneys;

(v)

damages for breach (or payments for variation or termination) of any charterparty or other contract for the employment
of the Ship; and

(vi)

all moneys which are at any time payable under Insurances in respect of loss of hire; and

(b)

if  and  whenever  the  Ship  is  employed  on  terms  whereby  any  moneys  falling  within  paragraphs  (a)(i)  to  (vi)  are  pooled  or
shared  with  any  other  person,  that  proportion  of  the  net  receipts  of  the  relevant  pooling  or  sharing  arrangement  which  is
attributable to the Ship;

“Earnings Account” means, in relation to the Ship, an account in the name of the Borrower with the Account Bank designated as the
Earnings Account for the Ship, or any other account (with the Account Bank or the Agent or with another bank or financial institution
acceptable to the Lenders) for the purpose of receiving all charter hire and other amounts paid under the Time Charter;

“Earnings Account Pledge” means a pledge of an Earnings Account, in the form set out in Appendix C;

“Earnings Assignment” means, in relation to the Ship, an assignment of the Earnings and any Requisition Compensation of the Ship,
in the form set out in Appendix D;

“Effective Date” means the date on which this Agreement is executed and delivered by the parties hereto;

“Email” has the meaning given in Clause 29.1;

“Environmental Claim” means:

(a)

any claim by any governmental, judicial or regulatory authority which arises out of an Environmental Incident or an alleged
Environmental Incident or which relates to any Environmental Law; or

(b)

any claim by any other person which relates to an Environmental Incident or to an alleged Environmental Incident,

and “claim”  means  a  claim  for  damages,  compensation,  indemnification,  contribution,  fines,  penalties  or  any  other  payment  of  any
kind whether or not similar to the foregoing; an order or direction to take, or not to take, certain action or to desist from or suspend
certain action; and any form of enforcement or regulatory action, including the arrest or attachment of any asset;

“Environmental Incident” means:

(a)

(b)

(c)

any release of Environmentally Sensitive Material from the Ship; or

any  incident  in  which  Environmentally  Sensitive  Material  is  released  and  which  involves  a  collision  or  allision  between  the
Ship and another vessel or object, or some other incident of navigation or operation, in any case, in connection with which the
Ship is actually or potentially liable to be arrested, attached, detained or injuncted and/or such Ship and/or the Borrower and/or
any operator or manager of the Ship is at fault or allegedly at fault or otherwise liable to any legal or administrative action; or

any  other  incident  in  which  Environmentally  Sensitive  Material  is  released  otherwise  than  from  the  Ship  and  in  connection
with which the Ship is actually or potentially liable to be arrested and/or where the Borrower and/or any operator or manager of
the Ship is at fault or allegedly at fault or otherwise liable to any legal or administrative action;

“Environmental  Law”  means  any  law  relating  to  pollution  or  protection  of  the  environment,  to  the  carriage  of  Environmentally
Sensitive Material or to actual or threatened releases of Environmentally Sensitive Material;

“Environmental  Permit”  means  any  permit,  approval,  identification  number,  license  or  other  authorization  required  under  any
Environmental Law;

“Environmentally  Sensitive  Material”  means  oil,  oil  products  and  any  other  substance  (including  any  chemical,  gas  or  other
hazardous or noxious substance) which is (or is capable of being or becoming) polluting, toxic or hazardous;

“Equity Interests” of any person means:

(a)any  and  all  shares  and  other  equity  interests  (including  common  stock,  preferred  stock,  limited  liability  company  interests  and

partnership interests) in such person; and

(b)all  rights  to  purchase,  warrants  or  options  or  convertible  debt  (whether  or  not  currently  exercisable),  participations  or  other

equivalents of or interests in (however designated) such shares or other interests in such person;

“ERISA” means the United States Employee Retirement Income Security Act of 1974, as amended, and the regulations promulgated
and rulings issued thereunder;  

“ERISA  Affiliate”  means  a  trade  or  business  (whether  or  not  incorporated)  that,  together  with  Pangaea  or  any  subsidiary  thereof,
would be deemed to be a single employer under Section 414 of the Code;  

“Estate” has the meaning assigned such term in Clause 31.1(b)(ii);

“Event of Default” means any of the events or circumstances described in Clause 20.1;

“Exchange Act” means the United States Securities Exchange Act of 1934, as amended, and any successor act thereto, and (unless the
context otherwise requires) includes the rules and regulations of the Commission promulgated thereunder;

“Executive Order” means an executive order issued by the President of the United States of America;

“Fair Market Value” means, in relation to the Ship, the market value of the Ship at any date that is shown by the average of two (2)
valuations each prepared and addressed to the Agent:

i. as at a date not more than 14 days prior to the date such valuation is delivered to the Agent;

ii.by  Approved  Brokers  selected  by  the  Agent  (which  shall  be  Maritime  Strategies  International  Ltd.,  Arrow  London,  Compass
Maritime, Maersk Brokers, Howe Robinson or SSY), provided that, if requested by the Borrower, one of which may be selected by
the Borrower;

iii.with or without physical inspection of the Ship (as the Agent may require);

iv.on the basis of a sale for prompt delivery for cash on normal arm’s length commercial terms as between a willing seller and a willing
buyer, free of any existing charter or other contract of employment (and with no value to be given to any pooling arrangements); and

v. after deducting the estimated amount of the usual and reasonable expenses which would be incurred in connection with the sale;

provided that  (i)  if  a  range  of  market  values  is  provided  in  a  particular  appraisal,  then  the  market  value  in  such  appraisal  shall  be
deemed to be the mid-point within such range and (ii) if a third appraisal is obtained as provided in Clause 11.1(h), the market value of
the Ship shall be the average of the three appraisals obtained;

“FATCA” means:

(a)

(a)

(b)

Sections 1471 through 1474 of the Code;

any treaty, law or regulation of any other jurisdiction, or relating to an intergovernmental agreement between the US and any
other  jurisdiction,  which  (in  either  case)  facilitates  the  implementation  of  any  law  or  regulation  referred  to  in  paragraph  (a)
above; or

any agreement pursuant to the implementation of any treaty, law or regulation referred to in paragraphs (a) or (b) above with
the US Internal Revenue Service, the US government or any governmental or taxation authority in any other jurisdiction;

“FATCA Deduction” means a deduction or withholding from a payment under any Finance Document required by or under FATCA;

“FATCA Exempt Party” means a Creditor Party or a Security Party who is entitled under FATCA to receive payments free from any
FATCA Deduction;

“FATCA Non-Exempt Party” means any Relevant Party who is not a FATCA Exempt Party;

“FATCA Non-Exempt Lender” means any Lender who is a FATCA Non-Exempt Party;

“Fee Letter” means the letter dated December _______, 2015 from the Agent to the Borrower with respect to fees payable pursuant to
Clause 21.2;

“Finance Documents” means:

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)

this Agreement;

the Fee Letter;

the Earnings Account Pledge;

the Earnings Assignment;

the Guarantees;

the Insurance Assignment;

the Mortgage;

the Note;

the Shares Pledge;

the Time Charter Assignment; and

(k)

any other document (whether creating a Security Interest or not) which is executed at any time by any person as security for, or
to establish any form of subordination or priorities arrangement in relation to, any amount payable to the Lenders under this
Agreement or any of the other documents referred to in this definition;

“Financial Indebtedness” means, with respect to any person (the “debtor”) at any date of determination (without duplication):

(a)

(a)

(b)

(c)

(d)

(e)

(f)

(g)

all obligations of the debtor for principal, interest or any other sum payable in respect of any moneys borrowed or raised by the
debtor;

all obligations of the debtor evidenced by bonds, debentures, notes or other similar instruments;

all  obligations  of  the  debtor  in  respect  of  any  acceptance  credit,  guarantee  or  letter  of  credit  facility  or  equivalent  made
available to the debtor (including reimbursement obligations with respect thereto);

all obligations (except trade payables ) of the debtor to pay the deferred purchase price of property or services, which purchase
price is due more than six months after the date of placing such property in service or taking delivery thereto or the completion
of such services;

all Capitalized Lease Obligations of the debtor as lessee;

all Financial Indebtedness of persons other than the debtor secured by a Security Interest on any asset of the debtor, whether or
not such Financial Indebtedness is assumed by the debtor, provided that the amount of such Financial Indebtedness shall be
the  lesser  of  (i)  the  fair  market  value  of  such  asset  at  such  date  of  determination  and  (ii)  the  amount  of  such  Financial
Indebtedness;

all Financial Indebtedness of persons other than the debtor under any guarantee, indemnity or similar obligation entered into by
the debtor to the extent such Financial Indebtedness is guaranteed, indemnified, etc. by the debtor; and

to the extent not otherwise included in this definition, obligations of the debtor under Currency Agreements and Interest Rate
Agreements or any other kind of derivative transaction entered into by the debtor or, if the agreement under which any such
transaction is entered into requires netting of mutual liabilities, the liability of the debtor for the net amount.

The  amount  of  Financial  Indebtedness  of  any  debtor  at  any  date  shall  be  the  outstanding  balance  at  such  date  of  all  unconditional
obligations  as  described  above  and,  with  respect  to  contingent  obligations,  the  maximum  liability  upon  the  occurrence  of  the
contingency giving rise to the obligation, as determined in conformity with GAAP, provided that  (i)  the  amount  outstanding  at  any
time of any Financial Indebtedness issued with an original issue discount is the face amount of such Financial Indebtedness less the
remaining unamortized portion of such original issue discount of such Financial Indebtedness at such time as determined in conformity
with GAAP, and (ii) Financial Indebtedness shall not include any liability for taxes;

“Fiscal Year”  means,  in  relation  to  any  person,  each  period  of  one  (1)  year  commencing  on  January  1  of  each  year  and  ending  on
December 31 of such year in respect of which its accounts are or ought to be prepared;

“Foreign  Pension  Plan”  means  any  plan,  fund  (including  without  limitation,  any  superannuation  fund)  or  other  similar  program
established  or  maintained  outside  the  United  States  of  America  by  Pangaea  or  any  one  or  more  of  its  subsidiaries  primarily  for  the
benefit of its or their employees residing outside the United States of America, which plan, fund or other similar program provides, or
results  in,  retirement  income,  a  deferral  of  income  in  contemplation  of  retirement  or  payments  to  be  made  upon  termination  of
employment, and which plan is not subject to ERISA or the Code;

“GAAP” means generally accepted accounting principles in the United States of America, including, without limitation, those set forth
in the opinions and pronouncements of the Accounting Principles Board of the American Institute of Certified Public Accountants and
statements and pronouncements of the Financial Accounting Standards Board;

“Glencore AG” means Glencore International AG, a Swiss corporation;

“Glencore Guarantors” means Glencore AG and Glencore PLC;

“Glencore PLC” means Glencore plc, a Jersey corporation formerly known as Glencore International plc;

“Guarantee” means a guarantee by one or more Guarantors of the obligations of the Borrower under this Agreement, in the form set
out in Appendix E;

“Guarantors” means Nordic Bulk Holding, Bulk Fleet, Bulk Partners, Pangaea, Glencore AG, Glencore PLC and ASO 2020;

“IACS” means the International Association of Classification Societies;

“Insurances” means in relation to the Ship:

(a)all  policies  and  contracts  of  insurance,  including  entries  of  the  Ship  in  any  protection  and  indemnity  or  war  risks  association,

effected in respect of the Ship, the Earnings or otherwise in relation to the Ship; and

(b)all rights and other assets relating to, or derived from, any of the foregoing, including any rights to a return of a premium;

“Insurance Assignment” means, in relation to the Ship, a first priority assignment of the Insurances, in the form set out in Appendix
F;

“Interest Period” means a period determined in accordance with Clause 6;

“Interest  Rate  Agreement”  means  any  interest  rate  protection  agreement,  interest  rate  future  agreement,  interest  rate  option
agreement, interest rate swap agreement, interest rate cap agreement, interest rate collar agreement, interest rate hedge agreement or
other similar agreement or arrangement designed to protect a person or any of its subsidiaries against fluctuations in interest rates to or
under which such person or any of its subsidiaries is a party or a beneficiary on the date hereof or becomes a party or a beneficiary
hereafter;

“IRS” means the United States Internal Revenue Service;

“ISM  Code”  means  the  International  Safety  Management  Code  (including  the  guidelines  on  its  implementation),  adopted  by  the
International  Maritime  Organization,  as  the  same  may  be  amended  or  supplemented  from  time  to  time  (and  the  terms  “safety
management system”, “Safety Management Certificate” and “Document of Compliance” have the same meanings as are given to
them in the ISM Code);

“ISM Code Documentation” includes, in respect of the Ship:

(a)

(b)

(c)

the  Document  of  Compliance  and  Safety  Management  Certificate  issued  pursuant  to  the  ISM  Code  in  relation  to  the  Ship
within the periods specified by the ISM Code;

all  other  documents  and  data  which  are  relevant  to  the  safety  management  system  and  its  implementation  and  verification
which the Agent may reasonably require; and

any other documents which are prepared or which are otherwise relevant to establish and maintain the Ship’s compliance or
compliance of the Borrower or the Approved Manager with the ISM Code which the Agent may reasonably require;

“ISPS Code” means the International Ship and Port Facility Security Code as adopted by the International Maritime Organization, as
the same may be amended or supplemented from time to time;

“ISPS Code Documentation” includes:

(a)

(b)

the ISSC; and

all other documents and data which are relevant to the ISPS Code and its implementation and verification which the Agent may
require;

“ISSC” means a valid and current International Ship Security Certificate issued under the ISPS Code;

“Lending Office” means, with respect to any Lender, the office of such Lender specified as its “Lending Office” under its name on
Schedule 1 or in the relevant Transfer Certificate pursuant to which it became a Lender, or such other office of such Lender as such
Lender may from time to time specify to the Borrower and the Agent in accordance with Clause 27.14;

“LIBOR” means, in relation to any period for which an interest rate is to be determined under any provision of a Finance Document:

(a) the applicable Screen Rate; or

(b) if  no  Screen  Rate  is  available  for  that  period,  the  rate  per  annum  determined  by  the  Agent  to  be  the  arithmetic  mean  (rounded
upwards to four (4) decimal places) of the rates, as supplied to the Agent at its request, quoted by each Reference Bank to leading
banks in the London Interbank Market;

as of 11:00 a.m. (London time) on the Quotation Date for that period for the offering of deposits in the relevant currency and for a
period comparable to that period, and if LIBOR falls below zero, such rate is deemed to be zero;

“Loan” means the principal amount from time to time outstanding under this Agreement;

“Major Casualty” means, in relation to the Ship, any casualty to the Ship in respect of which the claim or the aggregate of the claims
against  all  insurers,  before  adjustment  for  any  relevant  franchise  or  deductible,  exceeds  $1,500,000  or  the  equivalent  in  any  other
currency;

“Margin” means 2.30% per annum;

“Margin Stock” has the meaning specified in Regulation U of the Board of Governors of the United States Federal  Reserve  System
and any successor regulations thereto, as in effect from time to time;

“Maturity Date” means the earlier of the date which is the sixth anniversary of the Drawdown Date and the date on which the Loan is
accelerated pursuant to Clause 20.4, but in no event later than March 30, 2022;

“Mortgage” means, in relation to the Ship, a first preferred ship mortgage in the form set out in Appendix G;

“Multiemployer Plan” means, at any time, a “multiemployer plan” as defined in Section 4001(a)(3) of ERISA to which Pangaea or
any subsidiary of it or any ERISA Affiliate has any liability or obligation to contribute or has within any of the six preceding plan years
had any liability or obligation to contribute;

“Negotiation Period” has the meaning given in Clause 5.10;

“Nordic Bulk” means Nordic Bulk Carriers A/S, a corporation incorporated and existing under the laws of Denmark;

“Nordic Bulk Holding” means Nordic Bulk Holding Company Ltd., a Bermuda company;

“Non-indemnified Tax” means:

(a) any tax on the net income of a Creditor Party (but not a tax on gross income or individual items of income), whether collected by

deduction or withholding or otherwise, which is levied by a taxing jurisdiction which:

(i)

is  located  in  the  country  under  whose  laws  such  entity  is  formed  (or  in  the  case  of  a  natural  person  is  a  country  of

which such person is a citizen); or

(ii)

with respect to any Lender, is located in the country of its Lending Office; or

(iii)

with respect to any Creditor Party other than a Lender, is located in the country from which such party has originated

its participation in this transaction; or

(b) any FATCA Deduction made on account of a payment to a FATCA Non-Exempt Party;

“Note” means a promissory note of the Borrower payable to a Lender, evidencing the aggregate indebtedness of the Borrower to such
Lender in respect of the Advance made by such Lender to the Borrower, in the form set out in Appendix H;

“Notifying Lender” has the meaning given in Clause 24.1 or Clause 25.1 as the context requires;

“Pangaea” means Pangaea Logistics Solutions Ltd., a Bermuda company;

“Pangaea Shareholders”  means  Edward  Coll,  Anthony  Laura,  Lagoa  Investments  Ltd.,  a  Bermuda  company,  Pangaea  One,  L.P.,  a
Delaware  limited  partnership,  Pangaea  One  Parallel  Fund  (B),  L.P.,  a  Delaware  limited  partnership,  Pangaea  One  (Cayman),  L.P.,  a
Cayman  Islands  limited  partnership,  Pangaea  One  Parallel  Fund,  L.P.,  a  Cayman  Islands  limited  partnership,  collectively  holding
approximately 89% of the Equity Interests in Pangaea as at the date hereof;

“pari  passu”,  when  used  with  respect  to  the  ranking  of  any  Financial  Indebtedness  of  any  person  in  relation  to  other  Financial
Indebtedness of such person, means that each such Financial Indebtedness:

(a)either (i) is not subordinated in right of payment to any other Financial Indebtedness of such person or (ii) is subordinate in right of
payment to the same Financial Indebtedness of such person as is the other and is so subordinate to the same extent;
and

(b)is not subordinate in right of payment to the other or to any Financial Indebtedness of such person as to which the other is not so

subordinate;

“PATRIOT Act” means the United States Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept
and Obstruct Terrorism Improvement and Reauthorization Act of 2005 (H.R. 3199);

“Payment Currency” has the meaning given in Clause 22.4;

“Permitted Security Interests” means:

(a)

(b)

(c)

(d)

(e)

(f)

Security Interests created or permitted by the Finance Documents;

Security Interests for unpaid but not past due master’s and crew’s wages in accordance with usual maritime practice;

Security Interests for salvage;

Security Interests arising by operation of law for not more than two (2) months’ prepaid hire under any charter or other contract
of employment in relation to a Ship not otherwise prohibited by this Agreement or any other Finance Document;

Security Interests for master’s disbursements incurred in the ordinary course of trading and any other Security Interests arising
by  operation  of  law  or  otherwise  in  the  ordinary  course  of  the  operation,  repair  or  maintenance  of  a  Ship,  provided  such
Security  Interests  do  not  secure  amounts  more  than  30  days  overdue  (unless  the  overdue  amount  is  being  contested  by  the
Borrower  that  owns  such  Ship  in  good  faith  by  appropriate  steps)  and  subject,  in  the  case  of  Security  Interests  for  repair  or
maintenance, to Clause 14.13(h);

any  Security  Interest  created  in  favor  of  a  plaintiff  or  defendant  in  any  proceedings  or  arbitration  as  security  for  costs  and
expenses  where  the  Borrower  is  actively  prosecuting  or  defending  such  proceedings  or  arbitration  in  good  faith  and  such
Security Interest does not (and is not likely to) result in any sale, forfeiture or loss of the Ship; and

(g)

Security Interests arising by operation of law in respect of taxes which are not overdue for payment or in respect of taxes being
contested in good faith by appropriate steps and in respect of which appropriate reserves have been made;

provided that the Security Interests described in paragraphs (b) through (g) above shall not exceed $1,000,000 in the aggregate at any
time;

“Pertinent Document” means:

(a)

(b)

(c)

(d)

any Finance Document;

any policy or contract of insurance contemplated by or referred to in Clause 13 or any other provision of this Agreement or
another Finance Document;

any other document contemplated by or referred to in any Finance Document; and

any document which has been or is at any time sent by or to a Servicing Bank in contemplation of or in connection with any
Finance Document or any policy, contract or document falling within paragraphs (b) or (c);

“Pertinent Jurisdiction”, in relation to a company, means:

(a)

(b)

(c)

(d)

(e)

the jurisdiction under the laws of which the company is incorporated or formed;

a jurisdiction in which the company has the center of its main interests or in which the company’s central management and
control is or has recently been exercised;

a jurisdiction in which the overall net income of the company is subject to corporation tax, income tax or any similar tax;

a  jurisdiction  in  which  assets  of  the  company  (other  than  securities  issued  by,  or  loans  to,  related  companies)  having  a
substantial value are situated, in which the company maintains a branch or permanent place of business, or in which a Security
Interest created by the company must or should be registered in order to ensure its validity or priority; or

a  jurisdiction  the  courts  of  which  have  jurisdiction  to  make  a  winding  up,  administration  or  similar  order  in  relation  to  the
company  whether  as  a  main  or  territorial  or  ancillary  proceedings  or  which  would  have  such  jurisdiction  if  their  assistance
were requested by the courts of a country referred to in paragraphs (a) or (b) above;

“Pertinent Matter” means:

(a)

(b)

any transaction or matter contemplated by, arising out of, or in connection with a Pertinent Document; or

any statement relating to a Pertinent Document or to a transaction or matter falling within paragraph (a),

and  covers  any  such  transaction,  matter  or  statement,  whether  entered  into,  arising  or  made  at  any  time  before  the  signing  of  this
Agreement or on or at any time after that signing;

“Plan” means any employee benefit plan (other than a Multiemployer Plan) subject to the provisions of Title IV of ERISA or Section
412 of the Code or Section 302 of ERISA, and in respect to which Pangaea or any subsidiary thereof or ERISA Affiliate is (or, if such
plan were terminated, would under Section 4069 of ERISA be deemed to be) an “employer” as defined in Section 3(5) of ERISA;

“Potential Event of Default” means an event or circumstance which, with the giving of any notice, the lapse of time, a determination
under this Agreement and/or the satisfaction of any other condition, would constitute an Event of Default;

“Prohibited Person”  means  any  person  (whether  designated  by  name  or  by  reason  of  being  included  in  a  class  of  persons)  against
whom Sanctions are directed;

“Quotation Date”  means,  in  relation  to  any  period  for  which  an  interest  rate  is  to  be  determined  under  any  provision  of  a  Finance
Document,  the  day  which  is  two  (2)  Business  Days  before  the  first  day  of  that  period,  unless  market  practice  differs  in  the  London
Interbank Market for a currency, in which case the Quotation Date will be determined by the Agent in accordance with market practice
in the London Interbank Market (and if quotations would normally be given by leading banks in the London Interbank Market on more
than one day, the Quotation Date will be the last of those days);

“Reference Banks”  means,  subject  to  Clause  27.16,  the  London  branches  of  three  banks,  each  of  which  shall  be  a  member  of  the
British Bankers’ Association, one of which shall be selected by the Agent and two of which shall be selected by the Borrower;

“Relevant Party” means, for purposes of Clause 23, each Creditor Party and each Security Party;

“Repayment Date” means a date on which a repayment is required to be made under Clause 8;

“Requisition Compensation” includes all compensation or other moneys payable by reason of any act or event such as is referred to in
paragraph (b) of the definition of “Total Loss”;

“Sanctions” means any sanctions, embargoes, freezing provisions, prohibitions or other restrictions relating to trading, doing business,
investment, exporting, importing, insuring, financing or making assets available (or other activities similar to or connected with any of
the foregoing) imposed by law, regulation or Executive Order, of the United States of America or the European Union, as applied to the

nationals  of  the  United  States  of  America  or  the  European  Union,  as  the  case  may  be,  or  of  other  relevant  sanctions  authorities,
provided that  such  laws,  regulations  and  Executive  Orders  shall  be  applicable  only  to  the  extent  such  laws  and  regulations  are  not
inconsistent with the laws and regulations of the United States of America;

“Screen  Rate”  means,  in  relation  to  any  period  for  which  an  interest  rate  is  to  be  determined  under  any  provision  of  a  Finance
Document, the ICE Benchmark Administration Limited Interest Settlement Rate for the relevant currency and period displayed on the
appropriate page of the Reuters screen. If the agreed page is replaced or service ceases to be available, the Agent may specify another
page or service displaying the appropriate rate after consultation with the Borrower and the Lenders;

“Secured Liabilities”  means  all  liabilities  that  any  of  the  Security  Parties  has,  at  the  date  of  this  Agreement  or  at  any  later  time  or
times, under or in connection with any Finance Document or any judgment relating to any Finance Documents; and for this purpose,
there  shall  be  disregarded  any  total  or  partial  discharge  of  these  liabilities,  or  variation  of  their  terms,  which  is  effected  by,  or  in
connection with, any bankruptcy, liquidation, arrangement or other procedure under the insolvency laws of any country;

“Security Interest” means:

(a)

(b)

(c)

a mortgage, encumbrance, charge (whether fixed or floating) or pledge, any maritime or other lien or privilege or any other
security interest of any kind;

the security rights of a plaintiff under an action in rem; and

any arrangement entered into by a person (A) the effect of which is to place another person (B) in a position which is similar, in
economic  terms,  to  the  position  in  which  B  would  have  been  had  he  held  a  security  interest  over  an  asset  of  A;  but  this
paragraph (c) does not apply to a right of set off or combination of accounts conferred by the standard terms of business of a
bank or financial institution;

“Security  Party”  means  the  Borrower,  each  of  the  Guarantors  and  any  other  person  (except  a  Creditor  Party)  who,  as  a  surety,
guarantor, mortgagor, assignor or pledgor, as a party to any subordination or priorities arrangement, or in any similar capacity, executes
a Finance Document;

“Security Period” means the period commencing on the date of this Agreement and ending on the date on which the Agent notifies the
Borrower, the other Security Parties and the other Creditor Parties that:

(a)

(b)

(c)

(d)

all amounts which have become due for payment by the Borrower or any other Security Party under the Finance Documents
have been paid;

no amount is owing or has accrued (without yet having become due for payment) under any Finance Document;

neither the Borrower nor any other Security Party has any future or contingent liability under Clause 21, 22 or 23 or any other
provision of this Agreement or another Finance Document; and

the Agent, the Security Trustee and the Lenders do not reasonably consider that there is a significant risk that any payment or
transaction under a Finance Document would be set aside, or would have to be reversed or adjusted, in any present or possible
future  bankruptcy  of  the  Borrower  or  another  Security  Party  or  in  any  present  or  possible  future  proceeding  relating  to  a
Finance Document or any asset covered (or previously covered) by a Security Interest created by a Finance Document;

“Servicing Bank” means the Agent or the Security Trustee;

“Shares Pledge” means a pledge of the Equity Interests of the Borrower in the form set out in Appendix I hereto;

“Ship”  means  the  Ice  Class  1A  Panamax  bulker  motor  vessel  under  construction  at  the  Builder  with  IMO  Number  9727120  to  be
named “NORDIC OASIS”, registered in the name of the Borrower under Panamanian flag;

“ST Shipping” means ST Shipping & Transport Pte. Ltd. (Company Registration No. 200606717H), a company incorporated under the
laws of Singapore;

“Time Charter” means, in relation to the Ship, a time charter party in Agreed Form between the Borrower as Owner and the Time
Charterer as charterer (the terms of which shall include, among other things, a charter period of not less than 6 years a daily hire rate of
not less than $11,500 (net), and that any profit from any employment of the vessel at a rate in excess of such daily hire rate shall be
allocated 75% to the owner and 25% to the Time Charterer);

“Time Charter Assignment” means, in relation to the Ship, an assignment of the Time Charter, in the form set out in Appendix J;

“Time Charterer” means Nordic Bulk;

“Total Loss” means in relation to the Ship:

(a)

(b)

actual, constructive, compromised, agreed or arranged total loss of the Ship;

any expropriation, confiscation, requisition or acquisition of the Ship, whether for full consideration, a consideration less than
its  proper  value,  a  nominal  consideration  or  without  any  consideration,  which  is  effected  by  any  government  or  official
authority or by any person or persons claiming to be or to represent a government or official authority (excluding a requisition

for  hire  for  a  fixed  period  not  exceeding  one  (1)  year  without  any  right  to  an  extension),  unless  it  is  within  one  (1)  month
redelivered to the full control of the Borrower; or

(c)

any  arrest,  capture,  seizure  or  detention  of  the  Ship  (including  any  hijacking  or  theft)  unless  it  is  within  one  (1)  month
redelivered to the full control of the Borrower;

“Total Loss Date” means in relation to the Ship:

(a)

in the case of an actual loss of the Ship, the date on which it occurred or, if that is unknown, the date when the Ship was last
heard of;

(b)

in the case of a constructive, compromised, agreed or arranged total loss of the Ship, the earliest of:

(i)

(ii)

the date on which a notice of abandonment is given to the insurers; and

the date of any compromise, arrangement or agreement made by or on behalf of the Borrower with the Ship’s insurers
in which the insurers agree to treat the Ship as a total loss; and

(c)

in the case of any other type of total loss, on the date (or the most likely date) on which it appears to the Agent that the event
constituting the total loss occurred;

“Transfer Certificate” has the meaning given in Clause 27.2;

“Transferee Lender” has the meaning given in Clause 27.2;

“Transferor Lender” has the meaning given in Clause 27.2;

“UCC” means the Uniform Commercial Code of the State of New York; and

“Voting Stock”  of  any  person  as  of  any  date  means  the  Equity  Interests  of  such  person  that  are  at  the  time  entitled  to  vote  in  the
election of the board of directors or similar governing body of such person.

1.2

Construction of certain terms. In this Agreement:

“approved” means, for the purposes of Clause 13, approved in writing by the Agent with the consent of the Lenders;

“asset”  includes  every  kind  of  property,  asset,  interest  or  right,  including  any  present,  future  or  contingent  right  to  any  revenues  or
other payment;

“company”  includes  any  corporation,  limited  liability  company,  partnership,  joint  venture,  unincorporated  association,  joint  stock
company and trust;

“consent” includes an authorization, consent, approval, resolution, license, exemption, filing, registration, notarization and legalization;

“contingent liability” means a liability which is not certain to arise and/or the amount of which remains unascertained;

“document” includes a deed; also a letter, Email or fax;

“excess risks” means, in relation to the Ship, the proportion (if any) of claims for general average, salvage and salvage charges not
recoverable under the hull and machinery insurances in respect of the Ship in consequence of the value at which the Ship is assessed
for the purpose of such claims exceeding its insured value;

“excess war risk P&I cover” means, in relation to the Ship, cover for claims only in excess of amounts recoverable under the usual
war risk cover including (but not limited to) hull and machinery, crew and protection and indemnity risks;

“expense” means any kind of cost, charge or expense (including all legal costs, charges and expenses) and any applicable value added
or other tax;

“law” includes any order or decree, any form of delegated legislation, any treaty or international convention and any statute, regulation
or resolution of the United States of America, any state thereof, the Council of the European Union, the European Commission, the
United Nations or its Security Council or any other Pertinent Jurisdiction;

“legal  or  administrative  action”  means  any  legal  proceeding  or  arbitration  and  any  administrative  or  regulatory  action  or
investigation;

“liability” includes every kind of debt or liability (present or future, certain or contingent), whether incurred as principal or surety or
otherwise;

“months” shall be construed in accordance with Clause 1.3;

“obligatory  insurances”  means,  in  relation  to  the  Ship,  all  insurances  effected,  or  which  the  Borrower  is  obliged  to  effect,  under
Clause 13 or any other provision of this Agreement or another Finance Document;

“parent company” has the meaning given in Clause 1.4;

“person” includes natural persons; any company; any state, political sub-division of a state and local or municipal authority; and any
international organization;

“policy”,  in  relation  to  any  insurance,  includes  a  slip,  cover  note,  certificate  of  entry  or  other  document  evidencing  the  contract  of
insurance or its terms;

“protection and indemnity risks” means the usual risks covered by a protection and indemnity association that is a member of the
International  Group  of  P&I  Clubs,  including  pollution  risks  and  the  proportion  (if  any)  of  any  sums  payable  to  any  other  person  or
persons in case of collision which are not recoverable under the hull and machinery policies by reason of the incorporation in them of
clause 6 of the International Time Clauses (Hulls)(1/11/02 or 1/11/03) or clause 8 of the Institute Time Clauses (Hulls) (1/10/83) or the
Institute Amended Running Down Clause (1/10/71) or any equivalent provision;

“regulation” includes any regulation, rule, official directive, request or guideline (either having the force of law or compliance with
which  is  reasonable  in  the  ordinary  course  of  business  of  the  party  concerned)  of  any  governmental  body,  intergovernmental  or
supranational, agency, department or regulatory, self‑regulatory or other authority or organization;

“subsidiary” has the meaning given in Clause 1.4;

“successor” includes any person who is entitled (by assignment, novation, merger or otherwise) to any other person’s rights under this
Agreement or any other Finance Document (or any interest in those rights) or who, as administrator, liquidator or otherwise, is entitled
to  exercise  those  rights;  and  in  particular  references  to  a  successor  include  a  person  to  whom  those  rights  (or  any  interest  in  those
rights) are transferred or pass as a result of a merger, division, reconstruction or other reorganization of it or any other person;

“tax”  includes  any  present  or  future  tax,  duty,  impost,  levy  or  charge  of  any  kind  which  is  imposed  by  any  country,  any  state,  any
political  sub-division  of  a  state  or  any  local  or  municipal  authority  or  any  other  governmental  authority  authorized  to  levy  such  tax
(including any such imposed in connection with exchange controls), and any related penalties, interest or fines; and

“war risks” includes the risk of mines and all risks excluded by clause 29 of the Institute Hull Clauses (1/11/02 or 1/11/03) or clause
24 of the Institute Time clauses (Hulls) (1/11/1995) or clause 23 of the Institute Time Clauses (Hulls) (1/10/83).

Meaning of “month”. A period of one or more “months” ends on the day in the relevant calendar month numerically corresponding to
the day of the calendar month on which the period started (“the numerically corresponding day”), but:

on the Business Day following the numerically corresponding day if the numerically corresponding day is not a Business Day or, if
there is no later Business Day in the same calendar month, on the Business Day preceding the numerically corresponding day; or

on the last Business Day in the relevant calendar month, if the period started on the last Business Day in a calendar month or if the last
calendar month of the period has no numerically corresponding day,

and “month” and “monthly” shall be construed accordingly.

Meaning of “subsidiary”. A company (S) is a subsidiary of another company (P) if:

a majority of the issued Equity Interests in S (or a majority of the issued Equity Interests in S which carry unlimited rights to capital
and income distributions) are directly owned by P or are indirectly attributable to P; or

P has direct or indirect control over a majority of the voting rights attaching to the issued Equity Interests of S; or

P has the direct or indirect power to appoint or remove a majority of the directors (or equivalent) of S; or

P otherwise has the direct or indirect power to ensure that the affairs of S are conducted in accordance with the wishes of P;

and any company of which S is a subsidiary is a parent company of S.

General interpretation. In this Agreement:

references  to,  or  to  a  provision  of,  a  Finance  Document  or  any  other  document  are  references  to  it  as  amended,  restated  or
supplemented, whether before the date of this Agreement or otherwise;

references  in  Clause  1.1  to  a  document  being  in  the  form  of  a  particular  Appendix  include  references  to  that  form  with  any
modifications to that form which the Agent approves or reasonably requires with the consent of the Lenders and which are acceptable
to the Borrower;

references  to,  or  to  a  provision  of,  any  law  or  regulation  include  any  amendment,  extension,  re-enactment  or  replacement,  whether
made before the date of this Agreement or otherwise;

words denoting the singular number shall include the plural and vice versa; and

Clauses 1.1 to 1.5 apply unless the contrary intention appears.

1.3

(a)

(b)

1.4

(a)

(b)

(c)

(d)

1.5

(a)

(b)

(c)

(d)

(e)

1.6

1.7

1.8

1.9

Headings. In interpreting a Finance Document or any provision of a Finance Document, all clause, sub-clause and other headings in
that and any other Finance Document shall be entirely disregarded.

Accounting terms. Unless otherwise specified herein, all accounting terms used in this Agreement and in the other Finance Documents
shall  be  interpreted,  and  all  financial  statements  and  certificates  and  reports  as  to  financial  matters  required  to  be  delivered  to  any
Creditor Party under this Agreement shall be prepared, in accordance with GAAP as from time to time in effect.

Inferences regarding materiality. To the extent that any representation, warranty, covenant or other undertaking of a Security Party in
this Agreement or any other Finance Document is qualified by reference to those matters which are not reasonably expected to result in
a “material adverse effect” or language of similar import, no inference shall be drawn therefrom that any Creditor Party has knowledge
or approves of any noncompliance by such Security Party with any law or regulation.

Inconsistency between Loan Agreement provisions and the Finance Documents.  The Finance Documents shall be read together
with this Loan Agreement, but in case of any conflict between this Loan Agreement and any of the Finance Documents, the provisions
of  this  Loan  Agreement  shall  prevail,  provided  that  the  Finance  Documents  shall  always  be  governed  by  the  applicable  law  as
described therein.

2 FACILITY

2.1

2.2

2.3

2.4

3

3.1

3.2

3.3

3.4

(a)

(b)

3.5

(a)

Amount of facility. Subject to the other provisions of this Agreement, the Lenders severally agree to make available to the Borrower a
secured term loan facility in the principal amount of up to the lesser of $21,500,000 and 70% of the Fair Market Value of the Ship, as
determined per Schedule 4, Part B(5).

Lenders’  participations  in  the  Advance.  Subject  to  the  other  provisions  of  this  Agreement,  each  Lender  shall  participate  in  the
Advance in the proportion which, as at the Drawdown Date, its Commitment bears to the Total Commitments.

Purpose  of  the  Advance.  The  Borrower  undertakes  with  each  Creditor  Party  to  use  the  Advance  only  to  partially  finance  the
acquisition of the Ship.

Cancellation of Total Commitments. Any  portion  of  the  Total  Commitments  not  disbursed  to  the  Borrower  shall  be  cancelled  and
terminated  automatically  on  the  earlier  of  the  Drawdown  Date  and  the  expiration  of  the  applicable  Availability  Period  for  such
Commitment.

POSITION OF THE LENDERS

Interests several. The rights of the Lenders under this Agreement are several.

Individual right of action. Each Lender shall be entitled to sue for any amount which has become due and payable by a Security Party
to it under this Agreement without joining the Agent, the Security Trustee or any other Lender as additional parties in the proceedings.

Proceedings  requiring  Lender  consent.  Except  as  provided  in  Clause  3.2,  no  Lender  may  commence  proceedings  against  any
Security Party in connection with a Finance Document without the prior consent of the Lenders.

Obligations  several.  The  obligations  of  the  Lenders  under  this  Agreement  are  several;  and  a  failure  of  a  Lender  to  perform  its
obligations under this Agreement shall not result in:

the obligations of the other Lenders being increased; nor

any Security Party or any other Lender being discharged (in whole or in part) from its obligations under any Finance Document,

and  in  no  circumstances  shall  a  Lender  have  any  responsibility  for  a  failure  of  another  Lender  to  perform  its  obligations  under  this
Agreement.

Replacement of a Lender.

If at any time:

(i)

(ii)

any Lender becomes a Non-Consenting Lender (as defined in paragraph (c) below); or

the  Borrower  or  any  other  Security  Party  becomes  obliged  in  the  absence  of  an  Event  of  Default  to  repay  any  amount  in
accordance with Clause 24 or to pay additional amounts pursuant to Clause 23 or Clause 25 to any Lender in excess of amounts
payable to other Lenders generally,

then the Borrower may, on 30 Business Days’ prior written notice to the Agent and such Lender, replace such Lender by requiring such
Lender  to  (and  such  Lender  shall)  transfer  pursuant  to  Clause  27  all  (and  not  part  only)  of  its  rights  and  obligations  under  this
Agreement  to  a  Lender  or  other  bank,  financial  institution,  trust,  fund  or  other  entity  (a  “Replacement  Lender”)  selected  by  the
Borrower, which is acceptable to the Agent with the consent of the Lenders (other than the Lender the Borrower desires to replace),
which  confirms  its  willingness  to  assume  and  by  its  execution  of  a  Transfer  Certificate  does  assume  all  the  obligations  of  the
transferring Lender (including the assumption of the transferring Lender’s participations on the same basis as the transferring Lender)
for a purchase price in cash payable at the time of transfer equal to the outstanding principal amount of such Lender’s participation in

the  outstanding  Advance  and  all  accrued  interest  and/or  breakages  costs  and  other  amounts  payable  in  relation  thereto  under  the
Finance Documents.

(b)

The replacement of a Lender pursuant to this Clause 3.5 shall be subject to the following conditions:

(i)

(ii)

(iii)

(iv)

the Borrower shall have no right to replace the Agent or the Security Trustee;

neither the Agent nor any Lender shall have any obligation to the Borrower to find a Replacement Lender;

in the event of a replacement of a Non-Consenting Lender such replacement must take place no later than 30 days after the date
the Borrower notifies the Non-Consenting Lender and the Agent of its intent to replace the Non-Consenting Lender pursuant to
Clause 3.5(a); and

in no event shall the Lender replaced under this paragraph (b) be required to pay or surrender to such Replacement Lender any
of the fees received by such Lender pursuant to the Finance Documents.

(c)

For purposes of this Clause 3.5, in the event that:

(i)

(ii)

(iii)

the Borrower or the Agent has requested the Lenders to give a consent in relation to or to agree to a waiver or amendment of
any provisions of the Finance Documents;

the consent, waiver or amendment in question requires the approval of all Lenders; and

Lenders whose Commitments aggregate more than 66.67% percent of the Total Commitments have consented to or agreed to
such waiver or amendment,

then any Lender who does not and continues not to consent or agree to such waiver or amendment shall be deemed a “Non-Consenting
Lender”.

4

4.1

4.2

(f)

(g)

(h)

(i)

4.3

(c)

(d)

(e)

4.4

4.5

4.6

(a)

(b)

4.7

DRAWDOWN

Request for Advance. Subject  to  the  following  conditions,  the  Borrower  may  request  the  Advance  to  be  made  by  delivering  to  the
Agent  a  completed  Drawdown  Notice  not  later  than  10:00  a.m.  (New  York  City  time)  two  (2)  Business  Days  prior  to  the  intended
Drawdown Date.

Availability. The conditions referred to in Clause 4.1 are that:

the Drawdown Date must be a Business Day during the Availability Period;

there shall be no more than one Advance for the Ship;

the amount of the Advance shall not exceed the lesser of $21,500,000 and 70% of the Fair Market Value of the Ship;

the applicable conditions precedent stated in Clause 9 hereof shall have been satisfied or waived as provided therein.

Notification  to  Lenders  of  receipt  of  Drawdown  Notice.  The  Agent  shall  promptly  notify  the  Lenders  that  it  has  received  a
Drawdown Notice and shall inform each Lender of:

the amount of the Advance requested and the Drawdown Date;

the amount of that Lender’s participation in such Advance; and

the duration of the first Interest Period.

Drawdown Notice irrevocable. A Drawdown Notice must be signed by a director, an officer or a duly authorized attorney-in-fact of
the Borrower and once served, a Drawdown Notice cannot be revoked without the prior consent of the Agent.

Lenders to make available Contributions. Subject to the provisions of this Agreement, each Lender shall, before 10:00 a.m. (New
York City time) on and with value on the Drawdown Date, make available to the Agent for the account of the Borrower the amount due
from that Lender under Clause 2.2.

Disbursement of Advance. Subject to the provisions of this Agreement, the Agent shall on the Drawdown Date pay to the Borrower
the amounts which the Agent receives from the Lenders under Clause 4.5 and that payment to the Borrower shall be made:

to the account which the Borrower specifies in the Drawdown Notice; and

in the like funds as the Agent received the payments from the Lenders.

Disbursement of Advance to third party. The payment by the Agent under Clause 4.6 to the account of a third party designated by
the Borrower in a Drawdown Notice shall constitute the making of the Advance and the Borrower shall at that time become indebted,
as principal and direct obligor, to each Lender in an amount equal to that Lender’s Contribution.

4.8

(a)

(b)

(c)

(d)

(e)

5

5.1

5.2

5.3

5.4

(a)

(b)

5.5

5.6

5.7

(a)

(b)

5.8

5.9

5.10

Promissory note.

The obligation of the Borrower to pay the principal of, and interest on, the Loan shall be evidenced by the Notes.

The Advance made by a Lender to the Borrower shall be evidenced by a notation of the same made by such Lender on the grid attached
to the Note payable to such Lender, which notation, absent manifest error, shall be prima facie evidence of the amount of the Advance
made by such Lender to the Borrower.

[intentionally omitted]

The failure of any Lender to make any such notation shall not affect the obligation of the Borrower in respect of the Advance or the
Loan nor affect the validity of any transfer by such Lender of its Note.

On receipt of satisfactory evidence that a Note has been lost, mutilated or destroyed and on surrender of the remnants thereof, if any,
the Borrower will promptly replace such Note, without charge to the Creditor Parties, with a similar Note. If such replacement Note
replaces a lost Note it shall bear an endorsement to that effect. Any lost Note subsequently found shall be surrendered to the Borrower
and  cancelled.  The  relevant  Lender  shall  indemnify  the  Borrower  for  any  losses,  claims  or  damages  resulting  from  the  loss  of  such
Note.

INTEREST

Normal rate of interest. Subject to the provisions of this Agreement, the rate of interest on the Loan in respect of an Interest Period
shall be the aggregate of the applicable Margin and LIBOR for that Interest Period.

Payment of normal interest. Subject to the provisions of this Agreement, interest on the Loan in respect of each Interest Period shall
be paid by the Borrower on the last day of that Interest Period.

Payment of accrued interest. In the case of an Interest Period longer than three (3) months, accrued interest shall be paid every three
(3) months during that Interest Period and on the last day of that Interest Period.

Notification of Interest Periods and rates of normal interest. The Agent shall notify the Borrower and each Lender of:

each rate of interest; and

the duration of each Interest Period (as determined under Clause 6.2),

as soon as reasonably practicable after each is determined.

Obligation of Reference Banks to quote. A Reference Bank which is a Lender shall use all reasonable efforts to supply the quotation
required of it for the purposes of fixing a rate of interest under this Agreement.

Absence of quotations by Reference Banks. If any Reference Bank fails to supply a quotation, the Agent shall determine the relevant
LIBOR on the basis of the quotations supplied by the other Reference Bank or Banks but if two (2) or more of the Reference Banks fail
to provide a quotation, the relevant rate of interest shall be set in accordance with Clauses 5.7 to 5.12 of this Agreement.

Market disruption. Clauses 5.7 to 5.12 of this Agreement apply if:

no Screen Rate is available for an Interest Period and two (2) or more of the Reference Banks do not, before 1:00 p.m. (London time)
on the Quotation Date, provide quotations to the Agent in order to fix LIBOR; or

at least one (1) Business Day before the start of an Interest Period, Lenders having Contributions together amounting to more than 50%
of the Loan (or, if the Advance has not been made, Commitments amounting to more than 50% of the Total Commitments) notify the
Agent that LIBOR fixed by the Agent would not accurately reflect the cost to those Lenders of funding their respective Contributions
(or any part of them) during the Interest Period in the London Interbank Market at or about 11:00 a.m. (London time) on the Quotation
Date for the Interest Period.

Notification of market disruption. The Agent shall promptly notify the Borrower and each of the Lenders stating the circumstances
falling within Clause 5.7 which have caused its notice to be given.

Suspension of drawdown. If the Agent’s notice under Clause 5.8 is served before the Advance is made, the Lenders’ obligations to
make the Advance shall be suspended while the circumstances referred to in the Agent’s notice continue.

Negotiation of alternative rate of interest. If the Agent’s notice under Clause 5.8 is served after the Advance is made, the Borrower,
the  Agent  and  the  Lenders  shall  use  reasonable  endeavors  to  agree,  within  the  30  days  after  the  date  on  which  the  Agent  serves  its
notice  under  Clause  5.8  (the  “Negotiation  Period”),  an  alternative  interest  rate  for  the  Lenders  to  fund  or  continue  to  fund  their
Contribution during the Interest Period concerned.

5.11

Application of agreed alternative rate of interest. Any alternative interest rate which is agreed during the Negotiation Period shall
take effect in accordance with the terms agreed by the Borrower, the Agent and the Lenders.

5.12

5.13

5.14

(a)

(b)

Alternative rate of interest in absence of agreement. If an alternative interest rate is not agreed within the Negotiation Period, and
the relevant circumstances are continuing at the end of the Negotiation Period, then the Agent shall, with the agreement of each Lender,
set an interest period and interest rate representing the cost of funding of the Lenders in Dollars or in any available currency of their or
its Contribution plus the Margin. The procedure provided for by this Clause 5.12 shall be repeated if the relevant circumstances are
continuing at the end of the interest period so set by the Agent.

Notice of prepayment. If the Borrower does not agree with an interest rate set by the Agent under Clause 5.12, the Borrower may give
the  Agent  not  less  than  5  Business  Days’  notice  of  its  intention  to  prepay  (without  premium  or  penalty  and  without  any  applicable
prepayment fee under Clause 8.9(c)) at the end of the interest period set by the Agent.

Prepayment;  termination  of  Commitments. A  notice  under  Clause  5.13  shall  be  irrevocable;  the  Agent  shall  promptly  notify  the
Lenders of the Borrower’s notice of intended prepayment and:

on the date on which the Agent serves that notice, the Total Commitments shall be cancelled; and

on the last Business Day of the interest period set by the Agent, the Borrower shall prepay (without premium or penalty and without
any  applicable  prepayment  fee  under  Clause  8.9(c))  the  Loan,  together  with  accrued  interest  thereon  at  the  applicable  rate  plus  the
Margin.

5.15

Application of prepayment. The provisions of clause 8 shall apply in relation to the prepayment.

5

6.1

6.2

6.3

6.4

6.5

6

7.1

(a)

(b)

(c)

7.2

(a)

(b)

7.3

(a)

INTEREST PERIODS

Commencement of Interest Periods. The first Interest Period applicable to the Advance shall commence on the Drawdown Date and
each subsequent Interest Period shall commence on the expiry of the preceding Interest Period.

Duration of normal Interest Periods. Subject to Clauses 6.3 and 6.5, each Interest Period shall be 3 months or such other period as
the Agent may, with the authorization of all the Lenders, agree with the Borrower pursuant to Clause 6.4.

Duration of Interest Periods for repayment installments. In respect of an amount due to be repaid under Clause 8 on a particular
Repayment Date, an Interest Period shall end on that Repayment Date.

Interest periods longer than 12 months. Subject to Clause 6.5, upon not less than ten (10) Business Days prior written notice from
the Borrower to the Agent, and subject to the agreement of all of the Lenders, the interest rate of all or more than 50% of the Loan may
be fixed for an Interest Period in excess of 12 months. The interest rate will be the actual refinancing rate available to the Lenders (on a
weighted  average  basis)  for  that  Interest  Period  plus  the  Margin.  The  Agent  shall  notify  the  Borrower  of  the  proposed  interest  rate
within eight (8) Business Days of the receipt of such notice from the Borrower. If the Borrower notifies the Agent within 5 Business
Days of the notice of the proposed interest rate that the Borrower does not agree with the proposed interest rate, then the Interest Period
shall be determined under Clause 6.2.

Non-availability of matching deposits for Interest Period selected. If, after the Borrower has selected and the Lenders have agreed
an Interest Period longer than three (3) months pursuant to Clause 6.4, any Lender notifies the Agent by 11:00 a.m. (New York City
time) on the third Business Day before the commencement of the Interest Period that it is not satisfied that deposits in Dollars for a
period  equal  to  the  Interest  Period  will  be  available  to  it  in  the  London  Interbank  Market  when  the  Interest  Period  commences,  the
Interest Period shall be three (3) months.

DEFAULT INTEREST

Payment of default interest on overdue amounts. The Borrower shall pay interest in accordance with the following provisions of this
Clause 7 on any amount payable by the Borrower under any Finance Document which the Agent, the Security Trustee or any other
designated payee does not receive on or before the relevant date, that is:

the date on which the Finance Documents provide that such amount is due for payment; or

if a Finance Document provides that such amount is payable on demand, the date on which the demand is served; or

if such amount has become immediately due and payable under Clause 20.4, the date on which it became immediately due and payable.

Default  rate  of  interest. Interest  shall  accrue  on  an  overdue  amount  from  (and  including)  the  relevant  date  until  the  date  of  actual
payment (as well after as before judgment) at the rate per annum determined by the Agent to be 2.00 percent above:

in the case of an overdue amount of principal, the higher of the rates set out at Clauses 7.3(a) and (b); or

in the case of any other overdue amount, the rate set out at Clause 7.3(b).

Calculation of default rate of interest. The rates referred to in Clause 7.2 are:

the rate applicable to the overdue principal amount immediately prior to the relevant date (but only for any unexpired part of any then
current Interest Period); and

(b)

7.4

7.5

7.6

7

8.1

8.2

8.3

8.4

8.5

(a)

(b)

(c)

8.6

8.7

8.8

(a)

(b)

8.9

(a)

(b)

(c)

the applicable Margin plus, in respect of successive periods of any duration (including at call) up to three (3) months which the Agent
may, with the consent of the Lenders, select from time to time, LIBOR.

Notification of interest periods and default rates. The Agent shall promptly notify the Lenders and each relevant Security Party of
each interest rate determined by the Agent under Clause 7.3 and of each period selected by the Agent for the purposes of paragraph (b)
of that Clause; but this shall not be taken to imply that such Security Party is liable to pay such interest only with effect from the date of
the Agent’s notification.

Payment of accrued default interest. Subject to the other provisions of this Agreement, any interest due under this Clause shall be
paid on the last day of the period by reference to which it was determined; and the payment shall be made to the Agent for the account
of the Creditor Party to which the overdue amount is due.

Compounding of default interest. Any such interest which is not paid at the end of the period by reference to which it was determined
shall thereupon be compounded.

REPAYMENT AND PREPAYMENT

Amount of repayment installments. Based on an Advance of $21,500,000, the Borrower shall repay the Loan in 24 equal quarterly
installments  of  $375,000  each  and,  together  with  the  last  quarterly  installment,  a  balloon  payment  of  $12,500,000.  In  the  event  the
Advance is less than $21,500,000, the quarterly installments and the balloon payment shall be reduced pro rata.

Repayment Dates. The first installment of the Advance shall be repaid on the date falling three (3) months after the Drawdown Date
and the last installment together with the balloon payment on the Maturity Date.

Maturity Date. On the Maturity Date, the Borrower shall additionally pay to the Agent for the account of the Creditor Parties such
amount as is outstanding on the Loan as of the Maturity Date, and all other sums then accrued or owing under any Finance Document.

Voluntary prepayment. Subject to the following conditions, the Borrower may prepay the whole or any part of the Loan on the last
day of an Interest Period.

Conditions for voluntary prepayment. The conditions referred to in Clause 8.4 are that:

a partial prepayment shall be $500,000 or a multiple of $500,000;

the Agent has received from the Borrower at least five (5) Business Days’ prior written notice specifying the amount to be prepaid and
the date on which the prepayment is to be made; and

the  Borrower  has  provided  evidence  satisfactory  to  the  Agent  that  any  consent  required  by  the  Borrower  in  connection  with  the
prepayment has been obtained and remains in force, and that any regulation relevant to this Agreement which affects the Borrower has
been complied with (which may be satisfied by the Borrower certifying that no consents are required and that no regulations need to be
complied with).

Effect of notice of prepayment. A prepayment notice may not be withdrawn or amended without the consent of the Agent, given with
the authorization of the Lenders, and the amount specified in the prepayment notice shall become due and payable by the Borrower on
the date for prepayment specified in the prepayment notice.

Notification  of  notice  of  prepayment. The  Agent  shall  notify  the  Lenders  promptly  upon  receiving  a  prepayment  notice,  and  shall
provide any Lender which so requests with a copy of any document delivered by the Borrower under Clause 8.5(c).

Mandatory prepayment. If the Ship is sold or becomes a Total Loss, the Borrower shall prepay in full the Advance:

in the case of a sale, on or before the date on which the sale is completed by delivery of the Ship to the buyer; or

in the case of a Total Loss, on the earlier of the date falling 150 days after the Total Loss Date and the date of receipt by the Security
Trustee of the proceeds of insurance relating to such Total Loss.

Amounts payable on prepayment. A voluntary prepayment under Clause 8.4 and a mandatory prepayment under Clause 8.8 shall be
made together with:

accrued interest (and any other amount payable under Clause 22 or otherwise) in respect of the amount prepaid;

if the prepayment is not made on the last day of an Interest Period, any sums payable under Clause 22.1(b); and

in the case of a refinancing of the Loan, the following prepayment fees as applicable:

(i)

(ii)

2.00% of the prepaid amount in respect of any prepayment made prior to the first anniversary of the Drawdown Date;

1.00% of the prepaid amount in respect of any prepayment made on or after the first anniversary of the Drawdown Date but
prior to the second anniversary of the Drawdown Date; and

(iii)

0.0% of the prepaid amount thereafter;

provided that no prepayment fee shall be payable to the Lender(s) that participates in such refinancing.

For purposes of this Clause 8.9(c), “participate in such refinancing” shall mean, in respect of a Lender, to commit to make advances to
the Borrower in connection with such refinancing in an aggregate amount not less than the sum of such Lender’s Contributions under
the Loan. For the avoidance of doubt, a Transfer pursuant to Clause 27 shall not constitute a refinancing of the Loan.

8.10

Application  of  partial  prepayment. Each  partial  prepayment  under  Clause  8.4  shall  be  applied  against  the  repayment  installments
specified in Clause 8.1 in inverse order of maturity.

8.11

No reborrowing. No amount prepaid may be reborrowed.

8

9.1

(c)

(d)

(e)

(f)

(g)

(h)

CONDITIONS PRECEDENT

Documents,  fees  and  no  default.  Each  Lender’s  obligation  to  contribute  to  the  Advance  is  subject  to  the  following  conditions
precedent:

that, on or before the service of a Drawdown Notice, the Agent and the Lenders receive:

(i)

(ii)

the documents described in Part A of Schedule 4 in form and substance satisfactory to the Agent (other than such documents
delivered in connection with a prior Advance, if any); and

such documentation and other evidence as is reasonably requested by the Agent or a Lender in order for each to carry out and
be satisfied with the results of all necessary “know your customer” or other checks which it is required to carry out in relation
to the transactions contemplated by this Agreement and the other Finance Documents, including without limitation obtaining,
verifying and recording certain information and documentation that will allow the Agent and each of the Lenders to identify
each Security Party in accordance with the requirements of the PATRIOT Act;

that, on the Drawdown Date but prior to the making of the Advance, the Agent receives or is satisfied that it will receive on the making
of the Advance the documents described in Part B of Schedule 4 in form and substance satisfactory to it;

that, on or before the service of a Drawdown Notice, the Agent receives the payment of any fees and expenses referred to in Clause 21;

that both at the date of the Drawdown Notice and at the Drawdown Date:

(i)

(ii)

(iii)

(iv)

(v)

no Event of Default or Potential Event of Default has occurred or would result from the borrowing of the Advance;

the representations and warranties in Clause 10 and those of the Borrower or any other Security Party which are set out in the
other Finance Documents (other than those relating to a specific date) would be true and not misleading if repeated on each of
those dates with reference to the circumstances then existing;

there has been no material change in the consolidated financial condition, operations or business prospects of the Borrower or
any  of  the  Guarantors  since  the  date  on  which  the  Borrower  and/or  the  Guarantors  provided  information  concerning  those
topics to the Agent and/or any Lender;

there has been no material adverse global economic or political developments; and

there has been no material adverse development in the international money and capital markets;

that, if the Collateral Maintenance Ratio were applied immediately following the making of such Advance, the Borrower would not be
required to provide additional Collateral or prepay part of the Loan under Clause 15; and

that the Agent has received, and found to be acceptable to it, any further opinions, consents, agreements and documents in connection
with the Finance Documents which the Agent may, with the authorization of the Lenders, reasonably request by written notice (email is
an acceptable form of such notice) to the Borrower prior to the relevant Drawdown Date.

9.2 Waiver of conditions precedent. Notwithstanding anything in Clause 9.1 to the contrary,

(a)

(b)

except with respect to the circumstances described in Clause 9.2(b), if the Agent, with the consent of the Lenders, permits the Advance
to be borrowed before certain of the conditions referred to in Clause 9.1 are satisfied, the Borrower shall ensure that such conditions are
satisfied within ten (10) Business Days after the Drawdown Date (or such longer period as the Agent may specify); and

only if required under the terms of the contract for the acquisition of the Ship, the Advance may be borrowed before the applicable
conditions set forth in Clause 9.1 are satisfied and:

(ii)

(iii)

each Lender agrees to fund its Contribution on a day not more than five (5) Business Days prior to the Delivery Date of the
Ship; and

the Agent shall on the date on which the Advance is funded (or as soon thereafter as practicable) (A) preposition an amount
equal to the aggregate principal amount of the Advance at a bank or other financial institution (the “Seller’s Bank”) satisfactory

to the Agent, which funds shall be held at the Seller’s Bank in the name and under the sole control of the Agent or one of its
Affiliates  and  (B)  issue  a  SWIFT  MT  199  or  other  similar  communication  (each  such  communication,  a  “Disbursement
Authorization”)  authorizing  the  release  of  such  funds  by  the  Seller’s  Bank  on  the  relevant  Delivery  Date  upon  receipt  of  a
Protocol of Delivery and Acceptance in respect of the Ship duly executed by the Seller and Borrower and countersigned by a
representative of the Agent;

provided that if delivery of the Ship does not occur within five (5) Business Days after the scheduled Delivery Date, the funds held at
the Seller’s Bank shall be returned to the Agent for further distribution to the Lenders.

For the avoidance of doubt, the parties hereto acknowledge and agree that:

(1)

(2)

(3)

(4)

(5)

the date on which the Lenders fund the Advance constitutes the Drawdown Date in respect of the Advance and all interest and fees
thereon shall accrue from such date;

the Agent and the Lenders suspend fulfillment of the conditions precedent set forth in Schedule 4, Part B, Paragraphs 4 and 12 solely
for the time period on and between such Drawdown Date and the relevant Delivery Date, and the Borrower acknowledges and agrees
that  fulfillment  of  such  conditions  precedent  to  the  satisfaction  of  the  Agent  shall  be  required  as  a  condition  precedent  to  the
countersignature by a representative of the Agent of the Protocol of Delivery and Acceptance referred to in Clause 9.2(b)(ii);

from the date the proceeds of the Advance are deposited at the Seller’s Bank to the Delivery Date (or, if delivery of the Ship does not
occur within the time prescribed in the Disbursement Authorization, the date on which the funds are returned to the Agent for further
distribution to the Lenders), the Borrower shall be entitled to interest on the Advance at the applicable rate, if any, paid by the Seller’s
Bank for such deposited funds;

if the Ship is not delivered within the time prescribed in the Disbursement Authorization and the proceeds of the Advance are returned
to the Agent and distributed to the Lenders, (i) the Borrower shall pay all accrued interest and fees in respect of such returned proceeds
on the date such proceeds are returned to the Agent and (ii) the relevant available Commitment will be increased by an amount equal to
the aggregate principal amount of the Loan proceeds so returned; and

if the Borrower has instructed the Agent to convert the aggregate principal amount of the Advance borrowed into a currency other than
Dollars for deposit with the Seller’s Bank and the Ship is not delivered within the time prescribed in the Disbursement Authorization
and the proceeds of the Advance are returned to the Agent for further distribution to the Lenders, the Agent shall convert the aggregate
principal amount of funds so returned back into Dollars and if such funds are less than the Dollar amount of the aggregate principal
amount  of  the  Advance  incurred  on  the  relevant  Drawdown  Date,  the  Borrower  shall  immediately  repay  the  difference  and,  in  any
event, the Borrower shall pay any and all fees, charges and expenses arising from such conversion.

9

REPRESENTATIONS AND WARRANTIES

10.1 General. The Borrower represents and warrants to each Creditor Party as of the Effective Date and each Drawdown Date as follows.

10.2

Status. The Borrower is:

(a)

(b)

(c)

duly incorporated or formed and validly existing and in good standing under the law of its jurisdiction of incorporation or formation;

duly qualified and in good standing as a foreign company in each other jurisdiction in which it owns or leases property or in which the
conduct of its business requires it to so qualify or be licensed except where, in each case, the failure to so qualify or be licensed and be
in good standing could not reasonably be expected to have a material adverse effect on its business, assets or financial condition or
which may affect the legality, validity, binding effect or enforceability of the Finance Documents; and

there are no proceedings or actions pending or contemplated by the Borrower, or to the knowledge of the Borrower contemplated by
any  third  party,  seeking  to  adjudicate  the  Borrower  a  bankrupt  or  insolvent,  or  seeking  liquidation,  winding  up,  reorganization,
arrangement,  adjustment,  protection,  relief,  or  composition  of  it  or  its  debts  under  any  law  relating  to  bankruptcy,  insolvency  or
reorganization or relief of debtors, or seeking the entry of an order for relief or the appointment of a receiver, trustee, custodian or other
similar official for it or for any substantial part of its property.

10.3

Company power; consents. The Borrower has the capacity and has taken all action, and no consent of any person is required, for:

(a)

(b)

(c)

(d)

(e)

(f)

it to own or lease and operate its properties and to carry on its business as now conducted and as proposed to be conducted;

it to execute each Finance Document to which it is or is to become a party;

it to execute the Time Charter, and comply with its obligations under the Time Charter and each Finance Document to which it is or is
to become a party;

it to grant the Security Interests granted by it pursuant to the Finance Documents to which it is or is to become a party;

the perfection or maintenance of the Security Interests created by the Finance Documents (including the first priority nature thereof);
and

the  exercise  by  any  Creditor  Party  of  their  rights  under  any  of  the  Finance  Documents  or  the  remedies  in  respect  of  the  Collateral
pursuant to the Finance Documents,

except, in each case, for consents which have been duly obtained, taken, given or made and are in full force and effect.

10.4

Consents  in  force. All  the  consents  referred  to  in  Clause  10.3  remain  in  force  and  nothing  has  occurred  which  makes  any  of  them
liable to revocation.

10.5

Title.

(a)

(b)

(c)

10.6

(a)

(b)

10.7

(a)

(b)

10.8

(a)

(b)

(c)

10.9

The  Borrower  owns  (i)  in  the  case  of  owned  real  property,  good  and  marketable  fee  title  to  and  (ii)  in  the  case  of  owned  personal
property, good and valid title to, or, in the case of leased real or personal property, valid and enforceable leasehold interests (as the case
may be) in, all of its properties and assets, tangible and intangible, of any nature whatsoever, free and clear in each case of all Security
Interests or claims, except for Permitted Security Interests.

Except for Permitted Security Interests, the Borrower has not created nor is contractually bound to create any Security Interest on or
with respect to any of its assets, properties, rights or revenues, and except as provided in this Agreement, the Borrower is not restricted
by  contract,  applicable  law  or  regulation  or  otherwise  from  creating  Security  Interests  on  any  of  its  assets,  properties,  rights  or
revenues.

The Borrower has received all deeds, assignments, waivers, consents, non-disturbance and attornment or similar agreements, bills of
sale and other documents, and has duly effected all recordings, filings and other actions necessary to establish, protect and perfect the
Borrower’s right, title and interest in and to the Ship and other properties and assets (or arrangements for such recordings, filings and
other actions acceptable to the Agent shall have been made).

Legal validity; effective first priority Security Interests. Subject to any relevant insolvency laws affecting creditors’ rights generally:

the Finance Documents to which the Borrower is a party, constitute or, as the case may be, will constitute upon execution and delivery
(and,  where  applicable,  registration  as  provided  for  in  the  Finance  Documents),  the  Borrower’s  legal,  valid  and  binding  obligations
enforceable against it in accordance with their respective terms; and

the Finance Documents to which the Borrower is a party, create or, as the case may be, will create upon execution and delivery (and,
where  applicable,  registration  as  provided  for  in  the  Finance  Documents),  legal,  valid  and  binding  first  priority  Security  Interests
enforceable in accordance with their respective terms over all the assets to which they, by their terms, relate.

No third party Security Interests. Without limiting the generality of Clauses 10.5 and 10.6, at the time of the execution and delivery
of each Finance Document to which the Borrower is a party:

the Borrower party thereto will have the right to create all the Security Interests which that Finance Document purports to create; and

no third party will have any Security Interest (except for Permitted Security Interests) or any other interest, right or claim over, in or in
relation to any asset to which any such Security Interest, by its terms, relates.

No conflicts. The borrowing of the Advance, the execution of each Finance Document and compliance with each Finance Document
will not involve or lead to a contravention of:

to the knowledge of the Borrower, any law or regulation; or

the constitutional documents of the Borrower; or

any contractual or other obligation or restriction which is binding on the Borrower or any of its assets.

Status  of  Secured  Liabilities. The  Secured  Liabilities  constitute  direct,  unconditional  and  general  obligations  of  the  Borrower  and
rank (a) senior to all subordinated Financial Indebtedness and (b) not less than pari passu (as to priority of payment and as to security)
with all other Financial Indebtedness of the Borrower.

10.10 Taxes.

(a)

(b)

All payments which the Borrower is liable to make under the Finance Documents to which it is a party can properly be made without
deduction or withholding for or on account of any tax payable under any law of any Pertinent Jurisdiction.

The Borrower has timely filed or has caused to be filed all tax returns and other reports that it is required by law or regulation to file in
any Pertinent Jurisdiction, and has paid or caused to be paid all taxes, assessments and other similar charges that are due and payable in
any Pertinent Jurisdiction, other than taxes and charges:

(i)

(ii)

which  (A)  are  not  yet  due  and  payable  or  (B)  are  being  contested  in  good  faith  by  appropriate  proceedings  and  for  which
adequate reserves have been established and as to which such failure to have paid such tax does not create any material risk of
sale, forfeiture, loss, confiscation or seizure of the Ship or of criminal liability; or

the non-payment of which could not reasonably be expected to have a material adverse effect on the financial condition of the
Borrower.

The charges, accruals, and reserves on the books of the Borrower respecting taxes are adequate in accordance with GAAP.

(c)

No material claim for any tax has been asserted against the Borrower by any Pertinent Jurisdiction or other taxing authority other than

claims that are included in the liabilities for taxes in the most recent balance sheet of such person or disclosed in the notes thereto, if
any.

(d)

(e)

(f)

(g)

The  execution,  delivery,  filing  and  registration  or  recording  (if  applicable)  of  the  Finance  Documents  and  the  consummation  of  the
transactions  contemplated  thereby  will  not  cause  any  of  the  Creditor  Parties  to  be  required  to  make  any  registration  with,  give  any
notice  to,  obtain  any  license,  permit  or  other  authorization  from,  or  file  any  declaration,  return,  report  or  other  document  with  any
governmental authority in any Pertinent Jurisdiction.

No taxes are required by any governmental authority in any Pertinent Jurisdiction to be paid with respect to or in connection with the
execution, delivery, filing, recording, performance or enforcement of any Finance Document.

The execution, delivery, filing, registration, recording, performance and enforcement of the Finance Documents by any of the Creditor
Parties will not cause such Creditor Party to be subject to taxation under any law or regulation of any governmental authority in any
Pertinent Jurisdiction of the Borrower.

It  is  not  necessary  for  the  legality,  validity,  enforceability  or  admissibility  into  evidence  of  this  Agreement  or  any  other  Finance
Document  that  any  stamp,  registration  or  similar  taxes  be  paid  on  or  in  relation  to  this  Agreement  or  any  of  the  other  Finance
Documents.

10.11 No default. No Event of Default or Potential Event of Default has occurred or would result from the borrowing of the Advance.

10.12 Information. All  financial  statements,  information  and  other  data  furnished  by  or  on  behalf  of  the  Borrower  to  any  of  the  Creditor

(a)

(b)

(c)

(d)

(e)

Parties:

was true and accurate in all material respects at the time it was given;

such  financial  statements,  if  any,  have  been  prepared  in  accordance  with  GAAP  and  accurately  and  fairly  represent  in  all  material
respects the financial condition of the Borrower as of the date or respective dates thereof and the results of operations of the Borrower
for the period or respective periods covered by such financial statements;

there are no other facts or matters the omission of which would have made or make any such information false or misleading in any
material respect;

there has been no material adverse change in the financial condition, operations or business prospects of the Borrower since the date on
which such information was provided other than as previously disclosed to the Agent in writing; and

the Borrower does not have any contingent obligations, liabilities for taxes or other outstanding financial obligations which are material
in the aggregate except as disclosed in such statements, information and data.

10.13 No litigation. No legal or administrative action involving the Borrower (including any action relating to any alleged or actual breach of
the  ISM  Code,  the  ISPS  Code  or  any  Environmental  Law)  has  been  commenced  or  taken  by  any  person,  or,  to  the  Borrower’s
knowledge, is likely to be commenced or taken which, in either case, would be likely to have a material adverse effect on the business,
assets or financial condition of the Borrower or which may affect the legality, validity, binding effect or enforceability of the Finance
Documents.

10.14 Intellectual property. Except for those with respect to which the failure to own or license could not reasonably be expected to have a
material  adverse  effect,  the  Borrower  owns  or  has  the  right  to  use  all  patents,  trademarks,  permits,  service  marks,  trade  names,
copyrights, franchises, formulas, licenses and other rights with respect thereto, and have obtained assignment of all licenses and other
rights of whatsoever nature, that are material to its business as currently contemplated without any conflict with the rights of others.

10.15 ISM Code and ISPS Code compliance. The Borrower has obtained or will obtain or will cause to be obtained all necessary ISM Code
Documentation and ISPS Code Documentation in connection with the Ship and its operation and will be or will cause such Ship and
the relevant Approved Manager to be in full compliance with the ISM Code and the ISPS Code.

10.16 Validity  and  completeness  of  Time  Charter.  The  Time  Charter  constitutes  valid,  binding  and  enforceable  obligations  of  the  Time

Charterer and the Borrower in accordance with its terms and:

(a)

(b)

the copy of such Time Charter delivered to the Agent before the date of this Agreement is a true and complete copy; and

no amendments or additions to the Time Charter have been agreed nor has the Borrower or the Time Charterer waived any of their
respective  rights  under  the  Time  Charter,  in  each  case  that  would  be  adverse  in  any  material  respect  to  the  interests  of  the  Creditor
Parties (or any of them) under or in respect of the Finance Documents.

10.17 Compliance with law; Environmentally Sensitive Material. Except to the extent the following could not reasonably be expected to
have  a  material  adverse  effect  on  the  business,  assets  or  financial  condition  of  the  Borrower,  or  affect  the  legality,  validity,  binding
effect or enforceability of the Finance Documents:

(a)

the  operations  and  properties  of  the  Borrower  comply  with  all  applicable  laws  and  regulations,  including  without  limitation
Environmental  Laws,  all  necessary  Environmental  Permits  have  been  obtained  and  are  in  effect  for  the  operations  and  properties  of
each such person and each such person is in compliance in all material respects with all such Environmental Permits; and

(b)

the Borrower has not been notified in writing by any person that it or any of its subsidiaries or Affiliates is potentially liable for the

remedial  or  other  costs  with  respect  to  treatment,  storage,  disposal,  release,  arrangement  for  disposal  or  transportation  of  any
Environmentally  Sensitive  Material,  except  for  costs  incurred  in  the  ordinary  course  of  business  with  respect  to  treatment,  storage,
disposal or transportation of such Environmentally Sensitive Material.

10.18 Ownership structure.

(a)

(b)

(c)

(d)

(e)

(f)

The Borrower has no subsidiaries.

All of the Equity Interests of the Borrower have been validly issued, are fully paid, non-assessable and free and clear of all Security
Interests (except Security Interests in favor of the Security Trustee) and are owned of record by Nordic Bulk Holding.

All of the Equity Interests of Nordic Bulk Holding have been validly issued, are fully paid, non-assessable and free and clear of all
Security Interests and are owned of record by Bulk Fleet, ST Shipping and ASO 2020 NBH.

All of the Equity Interests of ST Shipping are owned beneficially and of record by Glencore AG.

All of the Equity Interests of Bulk Fleet are owned beneficially by Pangaea.

None of the Equity Interests of the Borrower are subject to any existing option, warrant, call, right, commitment or other agreement of
any character to which the Borrower is a party requiring, and there are no Equity Interests of the Borrower outstanding which upon
conversion or exchange would require, the issuance, sale or transfer of any additional Equity Interests of the Borrower or other Equity
Interests convertible into, exchangeable for or evidencing the right to subscribe for or purchase Equity Interests of the Borrower.

10.19 ERISA. Neither the Borrower nor Pangaea maintains any Plan, Multiemployer Plan or Foreign Pension Plan.

10.20 Margin stock. The Borrower is not engaged in the business of extending credit for the purpose of purchasing or carrying Margin Stock
and no proceeds of the Advance will be used to buy or carry any Margin Stock or to extend credit to others for the purpose of buying or
carrying any Margin Stock.

10.21 Investment company, public utility, etc. The Borrower is not:

(a)

an “investment company,” or an “affiliated person” of, or “promoter” or “principal underwriter” for, an “investment company,” as such
terms are defined in the Investment Company Act of 1940, as amended; or

(b)

a “public utility” within the meaning of the United States Federal Power Act of 1920, as amended.

10.22 Asset control.

(a)

(b)

The  Borrower  is  not  located  in  a  country  or  territory  that  is  the  subject  of  Sanctions,  is  not  a  Prohibited  Person,  is  not  owned  or
controlled  by,  or  acting  directly  or  indirectly  on  behalf  of  or  for  the  benefit  of,  a  Prohibited  Person  and  does  not  own  or  control  a
Prohibited Person and to the best of its knowledge no director, officer, employee, agent, affiliate or representative of the Borrower is
currently the subject of Sanctions;

No proceeds of the Advance shall be made available, directly or indirectly, to or for the benefit of a Prohibited Person or otherwise
shall be, directly or indirectly, applied in a manner or for a purpose prohibited by Sanctions.

10.23 No money laundering. Without prejudice to the generality of Clause 2.3, in relation to the borrowing by the Borrower of the Advance,
the  performance  and  discharge  of  its  obligations  and  liabilities  under  the  Finance  Documents,  and  the  transactions  and  other
arrangements affected or contemplated by the Finance Documents to which the Borrower is a party, the Borrower confirms that:

(a)

(b)

(c)

it is acting for its own account;

it will use the proceeds of the Advance for its own benefit, under its full responsibility and exclusively for the purposes specified in this
Agreement; and

the  foregoing  will  not  involve  or  lead  to  a  contravention  of  any  law,  official  requirement  or  other  regulatory  measure  or  procedure
implemented to combat “money laundering” (as defined in Article 1 of Directive 2005/60/EC of the European Parliament and of the
Council) and comparable United States federal and state laws, including without limitation the PATRIOT Act and the Bank Secrecy
Act.

10.24 Ship. The Ship is or will be at the Delivery Date:

(a)

(b)

(c)

in  the  sole  and  absolute  ownership  of  the  Borrower  and  duly  registered  in  the  Borrower’s  name  under  the  law  of  the  Republic  of
Panama, unencumbered save and except for the Mortgage thereon in favor of the Security Trustee recorded against it and Permitted
Security Interests;

seaworthy for hull and machinery insurance warranty purposes and in every way fit for its intended service;

insured in accordance with the provisions of this Agreement and the requirements hereof in respect of such insurances will have been
complied with;

(d)

in  class  in  accordance  with  the  provisions  of  this  Agreement  and  the  requirements  hereof  in  respect  of  such  classification  will  have

been complied with; and

(e)

managed by an Approved Manager pursuant to an Approved Management Agreement.

10.25 Place of business. For purposes of the UCC, the Borrower has only one place of business located at, or, if it has more than one place of
business, the chief executive office from which it manages the main part of its business operations and conducts its affairs is located at:

Par la Ville Place
14 Par la Ville Road
Hamilton HM08
Bermuda

The Borrower does not have a place of business in the United States of America, the District of Columbia, the United States

Virgin Islands, or any territory or insular possession subject to the jurisdiction of the United States of America.

10.26 Solvency. In the case of the Borrower:

(a)

(b)

(c)

(d)

the  sum  of  its  assets,  at  a  fair  valuation,  does  and  will  exceed  its  liabilities,  including,  to  the  extent  they  are  reportable  as  such  in
accordance with GAAP, contingent liabilities;

the present fair market saleable value of its assets is not and shall not be less than the amount that will be required to pay its probable
liability on its then existing debts, including, to the extent they are reportable as such in accordance with GAAP, contingent liabilities,
as they mature;

it does not and will not have unreasonably small working capital with which to continue its business; and

it has not incurred, does not intend to incur and does not believe it will incur, debts beyond its ability to pay such debts as they mature.

10.27 Borrower’s business. From the date of its incorporation until the date hereof, the Borrower has not conducted any business other than

in connection with, or for the purpose of, owning and operating the Ship.

10.28 Immunity; enforcement; submission to jurisdiction; choice of law.

(a)

(b)

(c)

(d)

(e)

(f)

(g)

The Borrower is subject to civil and commercial law with respect to its obligations under the Finance Documents, and the execution,
delivery  and  performance  by  the  Borrower  of  the  Finance  Documents  to  which  it  is  a  party  constitute  private  and  commercial  acts
rather than public or governmental acts.

Neither the Borrower nor any of its properties has any immunity from suit, court jurisdiction, attachment prior to judgment, attachment
in  aid  of  execution  of  a  judgment,  set-off,  execution  of  a  judgment  or  from  any  other  legal  process  in  relation  to  any  Finance
Document.

It is not necessary under the laws of the Borrower’s jurisdiction of incorporation or formation, in order to enable any Creditor Party to
enforce  its  rights  under  any  Finance  Document  or  by  reason  of  the  execution  of  any  Finance  Document  or  the  performance  by  the
Borrower of its obligations under any Finance Document, that such Creditor Party should be licensed, qualified or otherwise entitled to
carry on business in the Borrower’s jurisdiction of incorporation or formation.

Other than the recording of the Mortgage in accordance with the laws of the Republic of Panama, and such filings as may be required
in  a  Pertinent  Jurisdiction  in  respect  of  certain  of  the  Finance  Documents,  and  the  payment  of  fees  consequent  thereto,  it  is  not
necessary for the legality, validity, enforceability or admissibility into evidence of this Agreement or any other Finance Document that
any  of  them  or  any  document  relating  thereto  be  registered,  filed  recorded  or  enrolled  with  any  court  or  authority  in  any  Pertinent
Jurisdiction.

The execution, delivery, filing, registration, recording, performance and enforcement of the Finance Documents by any of the Creditor
Parties will not cause such Creditor Party to be deemed to be resident, domiciled or carrying on business in any Pertinent Jurisdiction
of any Security Party or subject to taxation under any law or regulation of any governmental authority in any Pertinent Jurisdiction of
any Security Party.

Under  the  law  of  the  Borrower’s  jurisdiction  of  incorporation  or  formation,  the  choice  of  the  law  of  New  York  to  govern  this
Agreement and the other Finance Documents to which New York law is applicable is valid and binding.

The submission by the Borrower to the jurisdiction of the New York State courts and the U.S. Federal court sitting in New York County
pursuant to Clause 32.2(a) is valid and binding and not subject to revocation, and service of process effected in the manner set forth in
Clause 32.2(d) will be effective to confer personal jurisdiction over the Borrower in such courts.

10

GENERAL AFFIRMATIVE AND NEGATIVE COVENANTS

11.1

Affirmative covenants. From the Drawdown Date until the Total Commitments have terminated and all amounts payable hereunder
have been paid in full the Borrower undertakes with each Creditor Party to comply or cause compliance with the following provisions
of this Clause 11.1 except as the Agent, with the consent of the Lenders, may approve from time to time in writing, such approval not
to be unreasonably withheld:

(d)

Performance of obligations. The Borrower shall duly observe and perform its obligations under the Time Charter and each Finance

Document to which it is or is to become a party.

(e)

Notification of defaults (etc). The Borrower shall promptly notify the Agent, and the Agent shall promptly notify the Lenders, upon
becoming aware of the same, of:

(i)

(ii)

the occurrence of an Event of Default or of any Potential Event of Default or any other event (including any litigation) which
might  adversely  affect  its  ability  or  the  Time  Charterer’s  ability  to  perform  its  obligations  under  the  Time  Charter,  or  any
Security Party’s ability to perform its obligations under each Finance Document to which it is or is to become a party;

any  default,  or  any  interruption  in  the  performance  whether  or  not  the  same  constitutes  a  default,  by  any  party  to  the  Time
Charter, including any off hire in excess of 96 hours under Clause 15 of the Time Charter; and

(iii)

any damage or injury caused by or to the Ship in excess of $1,500,000.

(f)

Confirmation of no default. The Borrower will, within five (5) Business Days after service by the Agent of a written request, serve on
the Agent a notice which is signed by a director, an officer or a duly authorized person of the Borrower and which states that:

(i)

(ii)

no Event of Default or Potential Event of Default has occurred; or

no Event of Default or Potential Event of Default has occurred, except for a specified event or matter, of which all material
details are given.

The Agent may serve requests under this Clause 11.1(c) from time to time but only if asked to do so by a Lender or Lenders having
Contributions exceeding 10% of the Loan or (if no Advance has been made) Commitments exceeding 10% of the Total Commitments,
and this Clause 11.1(c) does not affect the Borrower’s obligations under Clause 11.1(b).

Notification  of  litigation.  The  Borrower  will  provide  the  Agent  with  details  of  any  legal  or  administrative  action  involving  the
Borrower,  any  other  Security  Party  (other  than  the  Glencore  Guarantors),  ST  Shipping,  the  Approved  Manager  or  the  Ship,  the
Earnings or the Insurances as soon as such action is instituted or it becomes apparent to the Borrower that it is likely to be instituted,
unless it is clear that the legal or administrative action cannot be considered material in the context of any Finance Document.

Provision of further information. The Borrower will, as soon as practicable after receiving the request, provide the Agent with any
additional financial or other information relating to:

(g)

(h)

(i)

(ii)

the Borrower; or

any other matter relevant to, or to any provision of, a Finance Document,

which may be requested by the Agent at any time.

(i)

Books of record and account; separate accounts.

(iii)

The Borrower shall keep separate and proper books of record and account in which full and materially correct entries shall be
made of all financial transactions and the assets and business of the Borrower in accordance with GAAP, and the Agent and/or
any Lender shall have the right to examine the books and records of the Borrower wherever the same may be kept from time to
time as it sees fit, in its sole reasonable discretion, or to cause an examination to be made by a firm of accountants selected by
it,  provided  that  any  examination  shall  be  done  without  undue  interference  with  the  day  to  day  business  operations  of  the
Borrower.

(iv)

The Borrower shall keep separate accounts and shall not co-mingle assets with any other person.

(j)

Financial reports. The Borrower shall prepare and shall deliver, or shall cause to be prepared and to be delivered, to the Agent:

(i)

(ii)

(iii)

(iv)

as soon as practicable, but not later than 120 days after the end of each Fiscal Year, an unaudited balance sheet as of the end of
such period and the related statements of profit and loss and changes in financial position for the Borrower, each in respect of
such Fiscal Year, in reasonable detail and prepared in accordance with GAAP;

as soon as practicable, but not later than 90 days after the end of each of the second and fourth quarters of each Fiscal Year,
management accounts as of the end of such period for the Time Charterer, and as soon as practicable, but not later than 180
days after the end of each Fiscal Year, annual audited accounts as of the end of such period for the Time Charterer;

not later than 45 days after the end of the second quarter of each Fiscal Year, and together with the financial statements that the
Borrower deliver in (i) above, a Compliance Certificate; and

such  other  financial  statements,  annual  budgets  and  projections  as  may  be  reasonably  requested  by  the  Agent,  each  to  be  in
such form as the Agent may reasonably request.

(k)

Appraisals of Fair Market Value. The Borrower shall procure and deliver to the Agent two written appraisal reports setting forth the
Fair Market Value of the Ship as follows:

(i)

on a bi-annual basis at the Borrower’s expense for inclusion with each Compliance Certificate required to be delivered under

Clause 11.1(g)(iii); and

(ii)

at  the  Lenders’  expense,  at  all  other  times  upon  the  request  of  the  Agent  or  the  Lenders,  unless  an  Event  of  Default  has
occurred and is continuing, in which case the Borrower shall procure it at its expense as often as requested.

provided that if there is a difference of or in excess of 10% between the two appraisals obtained by the Borrower, the Borrower may,
at their sole expense, obtain a third appraisal from an Approved Broker.

(l)

Taxes. The Borrower shall prepare and timely file all tax returns required to be filed by it and pay and discharge all taxes imposed upon
it or in respect of any of its property and assets before the same shall become in default, as well as all lawful claims (including, without
limitation, claims for labor, materials and supplies) which, if unpaid, might become a Security Interest upon the Collateral or any part
thereof,  except  in  each  case,  for  any  such  taxes  (i)  as  are  being  contested  in  good  faith  by  appropriate  proceedings  and  for  which
adequate reserves have been established, (ii) in excess of $100,000 as to which such failure to have paid does not create any risk of
sale, forfeiture, loss, confiscation or seizure of the Ship or criminal liability, or (iii) the failure of which to pay or discharge would not
be likely to have a material adverse effect on the business, assets or financial condition of the Borrower or to affect the legality, validity,
binding effect or enforceability of the Finance Documents.

(m)

Consents. The  Borrower  shall  obtain  or  cause  to  be  obtained,  maintain  in  full  force  and  effect  and  comply  with  the  conditions  and
restrictions  (if  any)  imposed  in  connection  with,  every  consent  and  do  all  other  acts  and  things  which  may  from  time  to  time  be
necessary or required for the continued due performance of:

(i)

(ii)

all of its and the Time Charterer’s obligations under the Time Charter; and

each Security Party’s obligations under each Finance Document to which it is or is to become a party,

and the Borrower shall deliver a copy of all such consents to the Agent promptly upon its request.

(n)

Compliance  with  applicable  law.  The  Borrower  shall  comply  in  all  material  respects  with  all  applicable  federal,  state,  local  and
foreign  laws,  ordinances,  rules,  orders  and  regulations  now  in  force  or  hereafter  enacted,  including,  without  limitation,  all
Environmental Laws and regulations relating thereto, the failure to comply with which would be likely to have a material adverse effect
on the financial condition of such person or affect the legality, validity, binding effect or enforceability of each Finance Document to
which it is or is to become a party.

(o)

Existence. The Borrower shall do or cause to be done all things necessary to preserve and keep in full force and effect its existence in
good standing under the laws of its jurisdiction of incorporation or formation.

(p)

Conduct of business.

(i)

(ii)

The Borrower shall conduct business only in connection with, or for the purpose of, owning and chartering the Ship.

The  Borrower  shall  conduct  business  in  its  own  name  and  observe  all  corporate  and  other  formalities  required  by  its
constitutional documents.

(q)

Properties.

(i)

(ii)

(iii)

Except to the extent the failure to do so could not reasonably be expected to have a material adverse effect on the business,
assets  or  financial  condition  of  the  Borrower,  or  affect  the  legality,  validity,  binding  effect  or  enforceability  of  the  Finance
Documents, the Borrower shall maintain and preserve all of its properties that are used or useful in the conduct of its business
in good working order and condition, ordinary wear and tear excepted.

The Borrower shall obtain and maintain good and marketable title or the right to use or occupy all real and personal properties
and assets (including intellectual property) reasonably required for the conduct of its respective business.

The  Borrower  shall  maintain  and  protect  its  respective  intellectual  property  and  conduct  its  respective  business  and  affairs
without  infringement  of  or  interference  with  any  intellectual  property  of  any  other  person  in  any  material  respect  and  shall
comply in all material respects with the terms of its licenses.

Loan proceeds. The Borrower shall use the proceeds of the Advance solely to partially finance the acquisition of the Ship.

Change of place of business. The  Borrower  shall  notify  the  Agent  promptly  of  any  change  in  the  location  of  the  place  of  business
where it or any other Security Party conducts its affairs and keeps its records.

Pollution liability. The  Borrower  shall  take,  or  cause  to  be  taken,  such  actions  as  may  be  reasonably  required  to  mitigate  potential
liability  to  it  arising  out  of  pollution  incidents  or  as  may  be  reasonably  required  to  protect  the  interests  of  the  Creditor  Parties  with
respect thereto.

Subordination of loans. The Borrower shall cause all loans made to it by any Affiliate, parent or subsidiary or any Guarantor, and all
sums and other obligations (financial or otherwise) owed by it to any Affiliate, parent or subsidiary or to an Approved Manager or a
Guarantor to be fully subordinated (in Agreed Form) to all Secured Liabilities.

(r)

(s)

(t)

(u)

(v)

Asset control. The Borrower shall to the best of its knowledge and ability ensure that:

(i)

(ii)

it is not owned or controlled by, or acting directly or indirectly on behalf of or for the benefit of, a Prohibited Person and does
not own or control a Prohibited Person; and

no  proceeds  of  the  Advance  shall  be  made  available,  directly  or  indirectly,  to  or  for  the  benefit  of  a  Prohibited  Person  or
otherwise shall be, directly or indirectly, applied in a manner or for a purpose prohibited by Sanctions.

(w) Money laundering. The Borrower shall to the best of its knowledge and ability comply, and cause each of its subsidiaries to comply,
with any applicable law, official requirement or other regulatory measure or procedure implemented to combat “money laundering” (as
defined in Article 1 of Directive 2005/60/EC of the European Parliament and of the Council) and comparable United States federal and
state laws, including without limitation the PATRIOT Act and the Bank Secrecy Act.

(x)

(y)

(z)

Pension Plans. Promptly upon the institution of a Plan, a Multiemployer Plan or a Foreign Pension Plan by the Borrower or Pangaea,
the Borrower shall furnish or cause to be furnished to the Agent written notice thereof and, if requested by the Agent or any Lender, a
copy of such Plan, Multiemployer Plan or Foreign Pension Plan.

Information  provided  to  be  accurate.  All  financial  and  other  information  which  is  provided  in  writing  by  or  on  behalf  of  the
Borrower or Pangaea under or in connection with any Finance Document shall be true and not misleading in any material respect and
shall not omit any material fact or consideration.

Shareholder  and  creditor  notices.  The  Borrower  shall  send  the  Agent,  at  the  same  time  as  they  are  dispatched,  copies  of  all
communications which are dispatched to its (i) shareholders (or equivalent) or any class of them or (ii) creditors generally.

(aa) Maintenance of Security Interests. The Borrower shall:

(i)

(ii)

at  its  own  cost,  do  all  that  it  reasonably  can  to  ensure  that  any  Finance  Document  validly  creates  the  obligations  and  the
Security Interests which it purports to create; and

without limiting the generality of paragraph (i), at its own cost, promptly register, file, record or enroll any Finance Document
with any court or authority in all Pertinent Jurisdictions, pay any stamp, registration or similar tax in all Pertinent Jurisdictions
in  respect  of  any  Finance  Document,  give  any  notice  or  take  any  other  step  which,  in  the  opinion  of  the  Lenders,  is  or  has
become necessary or desirable for any Finance Document to be valid, enforceable or admissible in evidence or to ensure or
protect the priority of any Security Interest which it creates.

(bb)

“Know your customer” checks. If:

(i)

(ii)

(iii)

the introduction of or any change in (or in the interpretation, administration or application of) any law or regulation made after
the date of this Agreement;

any change in the status of any Security Party after the date of this Agreement; or

a proposed assignment or transfer by a Lender of any of its rights and obligations under this Agreement to a party that is not a
Lender prior to such assignment or transfer,

obliges the Agent or any Lender (or, in the case of paragraph (iii), any prospective new Lender) to comply with “know your customer”
or similar identification procedures in circumstances where the necessary information is not already available to it, the Borrower shall
promptly  upon  the  request  of  the  Agent  or  the  Lender  concerned  supply,  or  procure  the  supply  of,  such  documentation  and  other
evidence as is reasonably requested by the Agent (for itself or on behalf of any Lender) or the Lender concerned (for itself or, in the
case of the event described in paragraph (iii), on behalf of any prospective new Lender) in order for the Agent, the Lender concerned
or, in the case of the event described in paragraph (iii), any prospective new Lender to carry out and be satisfied it has complied with all
necessary  “know  your  customer”  or  other  similar  checks  under  all  applicable  laws  and  regulations  pursuant  to  the  transactions
contemplated in the Finance Documents.

Inspection  reports.  The  Borrower  shall  procure  that  any  report  prepared  by  an  independent  inspector  jointly  appointed  by  the
Borrower and the Charterer in respect of the Ship shall be provided to the Agent.

Further  assurances.  From  time  to  time,  at  its  expense,  the  Borrower  shall  duly  execute  and  deliver  to  the  Agent  such  further
documents  and  assurances  as  the  Lenders  or  the  Agent  may  request  to  effectuate  the  purposes  of  this  Agreement,  the  other  Finance
Documents or obtain the full benefit of any of the Collateral.

Negative covenants. From the Drawdown Date until the Total Commitments have terminated and all amounts payable hereunder have
been paid in full the Borrower undertakes with each Creditor Party to comply or cause compliance with the following provisions of this
Clause 11.2 except as the Agent, with the consent of the Lenders, may approve from time to time in writing, such approval not to be
unreasonably withheld:

Security Interests. The Borrower shall not create, assume or permit to exist any Security Interest whatsoever upon any of its properties
or assets, whether now owned or hereafter acquired, except for Permitted Security Interests.

Sale of assets; merger. The Borrower shall not sell, transfer or lease (other than in connection with a Charter) all or substantially all of
its properties and assets, or enter into any transaction of merger or consolidation or liquidate, windup or dissolve itself (or suffer any
liquidation or dissolution) provided that the Borrower may sell the Ship pursuant to the terms of Clause 11.2(q).

(cc)

(dd)

11.2

(g)

(h)

(i)

No contracts other than in ordinary course. The Borrower shall not enter into any transactions or series of related transactions with

third parties other than in the ordinary course of its business.

Affiliate transactions. The Borrower shall not enter into any transaction or series of related transactions, whether or not in the ordinary
course  of  business,  with  any  Affiliate  other  than  on  terms  and  conditions  substantially  as  favorable  to  the  Borrower  as  would  be
obtainable by it at the time in a comparable arm’s-length transaction with a person other than an Affiliate.

Change  of  business. The  Borrower  shall  not  change  the  nature  of  its  business  or  commence  any  business  other  than  in  connection
with, or for the purpose of, owning and operating the Ship.

Change of Control; Negative pledge. The Borrower shall not permit any act, event or circumstance that would result in a Change of
Control  of  the  Borrower,  and  the  Borrower  shall  not  permit  any  pledge  or  assignment  of  its  Equity  Interests  except  in  favor  of  the
Security Trustee to secure the Secured Liabilities.

Increases in capital. The  Borrower  shall  not  shall  permit  an  increase  of  its  capital  by  way  of  the  issuance  of  any  class  or  series  of
Equity Interests or create any new class of Equity Interests that is not subject to a Security Interest to secure the Secured Liabilities.

Financial  Indebtedness.  The  Borrower  shall  not  incur  any  Financial  Indebtedness  other  than  (i)  in  respect  of  the  Loan  and  (ii)
subordinated loans permitted under Clause 11.1(r).

Dividends. The Borrower shall not, without the prior written consent of the Lenders, such consent not to be unreasonably withheld,
declare or pay any dividends or return any capital to its equity holders or authorize or make any other distribution, payment or delivery
of property or cash to its equity holders, or redeem, retire, purchase or otherwise acquire, directly or indirectly, for value, any interest of
any class or series of its Equity Interests (or acquire any rights, options or warrants relating thereto but not including convertible debt)
now  or  hereafter  outstanding,  or  repay  any  subordinated  loans  to  equity  holders  or  set  aside  any  funds  for  any  of  the  foregoing
purposes, provided that any amounts received from the sale of the Ship in excess of the Advance, plus any other amounts due owning
under this Agreement and the other Finance Documents, may be paid as a dividend.

No amendment to Time Charter. The Borrower shall not agree to any amendment or supplement to, or waive or fail to enforce, the
Time Charter or any of its provisions which would adversely affect in any material respect the interests of the Creditor Parties (or any
of them) under or in respect of the Finance Documents.

Intentionally omitted.

Loans  and  investments. The  Borrower  shall  not  make  any  loan  or  advance  to,  make  any  investment  in,  or  enter  into  any  working
capital  maintenance  or  similar  agreement  with  respect  to  any  person,  whether  by  acquisition  of  Equity  Interests  or  indebtedness,  by
loan, guarantee or otherwise, provided that the following loans or advances shall be permitted: (i) any trade credit extended by the
Borrower in the ordinary course of business, (ii) any prepayment made by the Borrower for goods or services yet to be delivered in the
ordinary course of business, or (iii) any other loan or advance to which the Agent has consented in writing.

Acquisition of capital assets. The Borrower shall not acquire any capital assets (including any vessel other than the Ship) by purchase,
charter or otherwise, provided that for the avoidance of doubt nothing in this Clause 11.2(m) shall prevent or be deemed to prevent
capital improvements being made to the Ship.

Sale and leaseback. The Borrower shall not enter into any arrangements, directly or indirectly, with any person whereby it shall sell or
transfer  any  of  its  property,  whether  real  or  personal,  whether  now  owned  or  hereafter  acquired,  if  it,  at  the  time  of  such  sale  or
disposition, intends to lease or otherwise acquire the right to use or possess (except by purchase) such property or like property for a
substantially similar purpose.

Changes to Fiscal Year and accounting policies. The Borrower shall not shall change its Fiscal Year or make or permit any change in
accounting policies affecting (i) the presentation of financial statements or (ii) reporting practices, except in either case in accordance
with GAAP or pursuant to the requirements of applicable laws or regulations.

Jurisdiction  of  incorporation  or  formation;  Amendment  of  constitutional  documents. The  Borrower  shall  not  shall  change  the
jurisdiction of its incorporation or formation or materially amend its constitutional documents.

Sale of Ship. The Borrower shall not consummate the sale of its Ship without paying or causing to be paid all amounts due and owing
under  Clause  8.8  of  this  Agreement,  as  well  as  any  other  amounts  due  and  owning  under  this  Agreement  and  the  other  Finance
Documents prior to or simultaneously with the consummation of such sale.

Change of location. The Borrower shall not change the location of its chief executive office or the office where its corporate records
are kept or open any new office for the conduct of its business on less than thirty (30) days prior written notice to the Agent.

(j)

(k)

(l)

(m)

(n)

(o)

(p)

(q)

(r)

(s)

(t)

(u)

(v)

(w)

(x)

(y)

No employees; VAT group.

(i)

(ii)

The Borrower shall not have any employees.

The Borrower shall not be or become a member of any VAT (value added tax) group.

11

12

INTENTIONALLY OMITTED

MARINE INSURANCE COVENANTS

13.1 General. From the Drawdown Date until the Total Commitments have terminated and all amounts payable hereunder have been paid in

full, the Borrower undertakes with each Creditor Party to comply or cause compliance with the following provisions of this Clause 13
except as the Agent, with the consent of the Lenders, may approve from time to time in writing, such approval not to be unreasonably
withheld.

13.2 Maintenance of obligatory insurances. The Borrower shall keep the Ship insured at its expense for and against:

(d)

(e)

(f)

(g)

(h)

(i)

(j)

(k)

hull and machinery risks, plus freight interest and hull interest and any other usual marine risks such as excess risks;

war risks (including the London Blocking and Trapping addendum or similar arrangement);

full protection and indemnity risks (including liability for oil pollution and excess war risk P&I cover) on standard Club Rules, covered
by a Protection and Indemnity association which is a member of the International Group of Protection and Indemnity Associations (or,
if the International Group ceases to exist, any other leading protection and indemnity association or other leading provider of protection
and indemnity insurance) (including, without limitation, the proportion (if any) of any collision liability not covered under the terms of
the hull cover), or other with written consent from the Agent;

freight, demurrage & defense risks;

risks covered by mortgagee’s interest insurance (M.I.I.) (as provided in Clause 13.16 below);

risks covered by mortgagee’s interest additional perils (pollution) (M.A.P.) (as provided in Clause 13.16 below);

at the request of the Agent on behalf of the Lenders, risks covered by mortgagee’s political risks/rights insurance (M.R.I.) (as provided
in Clause 13.16 below; and

any  other  risks  against  which  the  Security  Trustee  considers,  having  regard  to  practices  and  other  circumstances  prevailing  at  the
relevant time, it would in the opinion of the Security Trustee be reasonable for the Borrower to insure and which are specified by the
Security Trustee by notice to the Borrower (such as political risks and mortgage rights insurance).

13.3

Terms of obligatory insurances. The Borrower shall affect such insurances in respect of the Ship:

(c)

(d)

(e)

(f)

(g)

(h)

13.4

(c)

in Dollars;

in the case of the insurances described in (a), (b), (e), (f) and (g) of Clause 13.2 shall each be for at least the greater of:

(iii)

(iv)

120% of the Loan; and

the Fair Market Value of the Ship;

in the case of oil pollution liability risks, for an aggregate amount equal to the greater of $1,000,000,000 and the highest level of cover
from time to time available under basic protection and indemnity club entry and in the international marine insurance market;

in relation to protection and indemnity risks in respect of the full tonnage of the Ship;

on approved terms; and

through approved brokers and with approved insurance companies and/or underwriters or, in the case of war risks and protection and
indemnity risks, in approved war risks and protection and indemnity risks associations that are members of the International Group of
P&I Clubs.

Further  protections  for  the  Creditor  Parties. In  addition  to  the  terms  set  out  in  Clause  13.3,  the  Borrower  shall  procure  that  the
obligatory insurances affected by it shall:

subject  always  to  paragraph  (b),  name  the  Borrower  as  the  sole  named  assured  unless  the  interest  of  every  other  named  assured  is
limited:

(v)

in respect of any obligatory insurances for hull and machinery and war risks;

(A)

(B)

to  any  provable  out-of-pocket  expenses  that  it  has  incurred  and  which  form  part  of  any  recoverable  claim  on
underwriters; and

to any third party liability claims where cover for such claims is provided by the policy (and then only in respect of
discharge of any claims made against it); and

(vi)

in respect of any obligatory insurances for protection and indemnity risks, to any recoveries it is entitled to make by way of
reimbursement following discharge of any third party liability claims made specifically against it;

and  every  other  named  assured  has  undertaken  in  writing  to  the  Security  Trustee  (in  such  form  as  it  requires)  that  any
deductible shall be apportioned between the Borrower and every other named assured in proportion to the aggregate claims made or
paid  by  each  of  them  and  that  it  shall  do  all  things  necessary  and  provide  all  documents,  evidence  and  information  to  enable  the
Security Trustee to collect or recover any moneys which at any time become payable in respect of the obligatory insurances;

(d)

(e)

(f)

(g)

(h)

(i)

in the case of any obligatory insurances against any risks other than protection and indemnity risks, and whenever the Security Trustee
requires,  name  (or  be  amended  to  name)  the  Security  Trustee  as  additional  named  assured  for  its  rights  and  interests,  warranted  no
operational interest and with full waiver of rights of subrogation against the Security Trustee, but without the Security Trustee thereby
being liable to pay (but having the right to pay) premiums, calls or other assessments in respect of such insurance;

name  the  Security  Trustee  as  first  priority  mortgagee  and  loss  payee  with  such  directions  for  payment  as  the  Security  Trustee  may
specify;

provide that all payments by or on behalf of the insurers under the obligatory insurances to the Security Trustee shall be made without
set-off, counterclaim or deductions or condition whatsoever;

provide that the obligatory insurances shall be primary without right of contribution from other insurances which may be carried by the
Security Trustee or any other Creditor Party;

provide that the Security Trustee may make proof of loss if the Borrower fails to do so; and

provide that the deductible of the hull and machinery insurance is not higher that the amount agreed upon and stated in the loss payable
clause.

13.5

Renewal of obligatory insurances. The Borrower shall:

(d)

at least 30 days before the expiry of any obligatory insurance:

(v)

notify the Security Trustee of the brokers (or other insurers) and any protection and indemnity or war risks association through
or with whom the Borrower proposes to renew that obligatory insurance and of the proposed terms of renewal; and

(vi)

obtain the Security Trustee’s approval to the matters referred to in paragraph (i);

(e)

(f)

13.6

(a)

(b)

(c)

(d)

(e)

at least five (5) days before the expiry of any obligatory insurance, renew that obligatory insurance in accordance with the Security
Trustee’s approval pursuant to paragraph (a); and

procure that the approved brokers and/or the war risks and protection and indemnity associations with which such a renewal is effected
shall promptly after the renewal notify the Security Trustee in writing of the terms and conditions of the renewal.

Copies of policies; letters of undertaking. The Borrower shall ensure that all approved brokers provide the Security Trustee with pro
forma copies of all policies and cover notes relating to the obligatory insurances which they are to affect or renew and of a letter or
letters or undertaking in a form required by the Security Trustee and including undertakings by the approved brokers that:

they will have endorsed on each policy, immediately upon issue, a loss payable clause and a notice of assignment in accordance with
the requirements of the Insurance Assignment for the Borrower’s Ship;

they will hold such policies, and the benefit of such insurances, to the order of the Security Trustee in accordance with the said loss
payable clause;

they will advise the Security Trustee immediately of any material change to the terms of the obligatory insurances or if they cease to act
as brokers;

they  will  notify  the  Security  Trustee,  not  less  than  14  days  before  the  expiry  of  the  obligatory  insurances,  in  the  event  of  their  not
having received notice of renewal instructions from the Borrower or its agents and, in the event of their receiving instructions to renew,
they will promptly notify the Security Trustee of the terms of the instructions; and

they will not set off against any sum recoverable in respect of a claim relating to the Ship owned by the Borrower under such obligatory
insurances any premiums or other amounts due to them or any other person whether in respect of the Ship or otherwise, they waive any
lien on the policies, or any sums received under them, which they might have in respect of such premiums or other amounts, and they
will  not  cancel  such  obligatory  insurances  by  reason  of  non‑payment  of  such  premiums  or  other  amounts,  and  will  arrange  for  a
separate policy to be issued in respect of the Ship forthwith upon being so requested by the Security Trustee.

13.7

Copies of certificates of entry. The Borrower shall ensure that any protection and indemnity and/or war risks associations in which the
Ship is entered provides the Security Trustee with:

(b)

(c)

(d)

13.8

13.9

a certified copy of the certificate of entry for the Ship;

a letter or letters of undertaking in such form as may be required by the Security Trustee; and

a certified copy of each certificate of financial responsibility for pollution by oil or other Environmentally Sensitive Material issued by
the relevant certifying authority in relation to the Ship.

Deposit  of  original  policies.  The  Borrower  shall  ensure  that  all  policies  relating  to  obligatory  insurances  are  deposited  with  the
approved brokers through which the insurances are effected or renewed.

Payment of premiums. The Borrower shall punctually pay all premiums or other sums payable in respect of the obligatory insurances
and produce all relevant receipts when so required by the Security Trustee.

13.10 Guarantees.  The  Borrower  shall  ensure  that  any  guarantees  required  by  a  protection  and  indemnity  or  war  risks  association  are

promptly issued and remain in full force and effect.

13.11 Compliance with terms of insurances. The Borrower shall not do nor omit to do (nor permit to be done or not to be done) any act or
thing which would or might render any obligatory insurance invalid, void, voidable or unenforceable or render any sum payable under
an obligatory insurance repayable in whole or in part; and, in particular:

(a)

(b)

(c)

(d)

the  Borrower  shall  take  all  necessary  action  and  comply  with  all  requirements  which  may  from  time  to  time  be  applicable  to  the
obligatory insurances, and (without limiting the obligation contained in Clause 13.6(c)) ensure that the obligatory insurances are not
made subject to any exclusions or qualifications to which the Security Trustee has not given its prior approval;

the  Borrower  shall  not  make  any  changes  relating  to  the  classification  or  Classification  Society  or  manager  or  operator  of  the  Ship
unless approved by the underwriters of the obligatory insurances;

the Borrower shall make (and promptly supply copies to the Agent of) all quarterly or other voyage declarations which may be required
by  the  protection  and  indemnity  risks  association  in  which  the  Ship  is  entered  to  maintain  cover  for  trading  to  the  United  States  of
America and Exclusive Economic Zone (as defined in the United States Oil Pollution Act 1990 or any other applicable legislation); and

the Borrower shall not employ the Ship, nor allow it to be employed, otherwise than in conformity with the terms and conditions of the
obligatory insurances, without first obtaining the consent of the insurers and complying with any requirements (as to extra premium or
otherwise) which the insurers specify.

13.12 Alteration to terms of insurances. The Borrower shall neither make or agree to any alteration to the terms of any obligatory insurance

nor waive any right relating to any obligatory insurance.

13.13 Settlement of claims. The Borrower shall not settle, compromise or abandon any claim under any obligatory insurance for Total Loss
or for a Major Casualty, and shall do all things necessary and provide all documents, evidence and information to enable the Security
Trustee to collect or recover any moneys which at any time become payable in respect of the obligatory insurances.

13.14 Provision  of  copies  of  communications.  Upon  specific  request  of  the  Security  Trustee  the  Borrower  shall  provide  the  Security

Trustee, at the time of each such communication, copies of all written communications between the Borrower and:

(c)

(d)

(e)

the approved brokers;

the approved protection and indemnity and/or war risks associations;

the approved insurance companies and/or underwriters, which relate directly or indirectly to:

(i)

(ii)

the  Borrower’s  obligations  relating  to  the  obligatory  insurances  including,  without  limitation,  all  requisite  declarations  and
payments of additional premiums or calls; and

any credit arrangements made between the Borrower and any of the persons referred to in paragraphs (a) or (b) relating wholly
or partly to the effecting or maintenance of the obligatory insurances; and

(f)

any parties involved in case of a claim under any of insurances relating to the Ship.

13.15 Provision of information. In addition, the Borrower shall promptly provide (and in no event less than 15 days prior to the Drawdown
Date)  the  Security  Trustee  (or  any  persons  which  it  may  designate)  with  any  information  which  the  Security  Trustee  (or  any  such
designated person) requests for the purpose of:

(g)

(h)

obtaining or preparing any report from an independent marine insurance broker as to the adequacy of the obligatory insurances effected
or proposed to be effected; and/or

effecting, maintaining or renewing any such insurances as are referred to in Clause 13.16 or dealing with or considering any matters
relating to any such insurances;

and the Borrower shall, forthwith upon demand, indemnify the Security Trustee in respect of all fees and other expenses incurred by or
for the account of the Security Trustee in connection with any such report as is referred to in paragraph (a).

13.16 Mortgagee’s  interest,  additional  perils  and  political  risk  insurances. The  Security  Trustee  shall  be  entitled  from  time  to  time  to
effect,  maintain  and  renew  (i)  mortgagee’s  interest  marine  insurance,  (ii)  mortgagee’s  interest  additional  perils  insurance  and/or  (iii)
mortgagee’s  political  risks  /  rights  insurance  in  such  amounts  (up  to  120%  of  the  Loan),  on  such  terms,  through  such  insurers  and
generally in such manner as the Security Trustee may from time to time consider appropriate and the Borrower shall upon demand fully
indemnify the Security Trustee in respect of all premiums and other expenses which are incurred in connection with or with a view to
effecting, maintaining or renewing any such insurance or dealing with, or considering, any matter arising out of any such insurance.

13.17 Review of insurance requirements. The Security Trustee may and, on instruction of the Lenders, shall review, at the expense of the
Borrower, the requirements of this Clause 13 from time to time in order to take account of any changes in circumstances after the date
of this Agreement which are, in the opinion of the Agent or the Lenders significant and capable of affecting the Borrower or the Ship
and its insurance (including, without limitation, changes in the availability or the cost of insurance coverage or the risks to which the
Borrower may be subject.)

13.18 Modification of insurance requirements. The Security Trustee shall notify the Borrower of any proposed modification under Clause
13.17 to the requirements of this Clause 13 which the Security Trustee may or, on instruction of the Lenders, shall reasonably consider
appropriate in the circumstances and such modification shall take effect on and from the date it is notified in writing to the Borrower as
an amendment to this Clause 13 and shall bind the Borrower accordingly.

13

SHIP COVENANTS

14.1 General. From the Drawdown Date until the Total Commitments have terminated and all amounts payable hereunder have been paid in
full, the Borrower undertakes with each Creditor Party to comply or cause compliance with the following provisions of this Clause 14
except as the Agent, with the consent of the Lenders, may approve from time to time in writing, such approval not to be unreasonably
withheld.

14.2

Ship’s name and registration. The Borrower shall:

(i)

(j)

keep the Ship registered in its name under the law of the Approved Flag on which it was registered when the Advance was made;

not do, omit to do or allow to be done anything as a result of which such registration might be cancelled or imperiled; and

(k)

not change the name or port of registry of the Ship on which it was registered or documented when it became subject to the Mortgage.

14.3

Repair and classification. The Borrower shall keep the Ship in a good and safe condition and state of repair:

(j)

(k)

(l)

consistent with first‑class ship ownership and management practice;

so as to maintain the highest class for the Ship with the Classification Society, free of overdue recommendations and conditions; and

so as to comply with all laws and regulations applicable to vessels registered under the law of the Approved Flag on which the Ship is
registered or to vessels trading to any jurisdiction to which the Ship may trade from time to time, including but not limited to the ISM
Code and the ISPS Code,

and the Borrower shall notify the Creditor Parties of the class and the Classification Society of the Ship not less than 15 days prior to
the Drawdown Date.

14.4

Classification  Society  instructions  and  undertaking.  The  Borrower  shall  instruct  the  Classification  Society  referred  to  in  Clause
14.3(b) and procure that the Classification Society undertakes with the Security Trustee:

(g)

(h)

(i)

to send to the Security Trustee, following receipt of a written request from the Security Trustee, certified true copies of all original class
records held by the Classification Society in relation to the Ship;

to allow the Security Trustee (or its agents), at any time and from time to time, to inspect the original class and related records of the
Borrower  and  the  Ship  either  (i)  electronically  (through  the  Classification  Society  directly  or  by  way  of  indirect  access  via  the
Borrower’s account manager and designating the Security Trustee as a user or administrator of the system under its account) or (ii) in
person at the offices of the Classification Society, and to take copies of them electronically or otherwise;

to  notify  the  Security  Trustee  immediately  by  Email  to  Matthew.Galici@dvbbank.com  and  techcom@dvbbank.com  if  the
Classification Society:

(i)

(ii)

(iii)

receives notification from the Borrower or any other person that the Ship’s Classification Society is to be changed;

imposes a condition of class or issues a class recommendation in respect of the Ship; or

becomes  aware  of  any  facts  or  matters  which  may  result  in  or  have  resulted  in  a  change,  suspension,  discontinuance,
withdrawal or expiry of the Ship’s class under the rules or terms and conditions of the Borrower’s or the Ship’s membership of
the Classification Society;

(j)

following receipt of a written request from the Security Trustee:

(iii)

(iv)

to confirm that the Borrower is not in default of any of its contractual obligations or liabilities to the Classification Society and,
without limiting the foregoing, that it has paid in full all fees or other charges due and payable to the Classification Society; or

if  the  Borrower  is  in  default  of  any  of  its  contractual  obligations  or  liabilities  to  the  Classification  Society,  to  specify  to  the
Security Trustee in reasonable detail the facts and circumstances of such default, the consequences of such default, and any
remedy period agreed or allowed by the Classification Society.

14.5 Modification. The  Borrower  shall  not  make  any  modification  or  repairs  to,  or  replacement  of,  the  equipment  installed  on  the  Ship
which  would  or  is  reasonably  likely  to  materially  alter  the  structure,  type  or  performance  characteristics  of  the  Ship  or  materially
reduce its value.

14.6

Removal of parts. The Borrower shall not remove any material part of the Ship, or any item of equipment installed on, the Ship unless
the part or item so removed is forthwith replaced by a suitable part or item which is in the same condition as or better condition than the
part or item removed, is free from any Security Interest or any right in favor of any person other than the Security Trustee and becomes

14.7

14.8

on installation on the Ship, the property of the Borrower and subject to the security constituted by the Mortgage, provided that  the
Borrower may install and remove equipment owned by a third party if the equipment can be removed without any risk of damage to the
Ship.

Surveys. The Borrower, at its sole expense, shall submit the Ship regularly to all periodical or other surveys which may be required for
classification purposes and, if so required by the Security Trustee, provide the Security Trustee, at the Borrower’s sole expense, with
copies of all survey reports.

Inspection. Unless an Event of Default has occurred and is continuing, not more than once per year (and not more than three times
between  the  Effective  Date  and  the  Maturity  Date)  the  Borrower  shall  permit  the  Security  Trustee  (by  surveyors  or  other  persons
appointed  by  it  for  that  purpose  at  the  cost  of  the  Borrower)  to  board  the  Ship  at  all  reasonable  times  to  inspect  its  condition  or  to
satisfy themselves about proposed or executed repairs and shall afford all proper facilities for such inspections. The Security Trustee
shall use reasonable efforts to ensure that the operation of the Ship is not adversely affected as a result of such inspections.

14.9

Prevention of and release from arrest. The Borrower shall promptly discharge or contest in good faith with appropriate proceedings:

(a)

(b)

(c)

all liabilities which give or may give rise to maritime or possessory liens on or claims enforceable against the Ship, the Earnings or the
Insurances;

all taxes, dues and other amounts charged in respect of the Ship, the Earnings or the Insurances; and

all other accounts payable whatsoever in respect of the Ship, the Earnings or the Insurances,

and, forthwith (and in no event more than 30 days) upon receiving notice of the arrest of the Ship, or of its detention in exercise or
purported exercise of any lien or claim, the Borrower shall procure its release by providing bail or otherwise as the circumstances may
require.

14.10 Compliance with laws etc. The Borrower shall, and shall cause any Security Party and any Approved Manager to:

(e)

comply, or procure compliance with, all laws or regulations:

(iv)

(v)

relating to its business generally; or

relating to the ownership, employment, operation and management of the Ship,

including but not limited to the ISM Code, the ISPS Code, all Environmental Laws and all Sanctions;

(f)

(g)

without prejudice to the generality of paragraph (a) above, not employ the Ship nor allow its employment in any manner contrary to
any laws or regulations, including but not limited to the ISM Code, the ISPS Code, all Environmental Laws and all Sanctions, and shall
not permit the ship to be employed by or for the benefit of a Prohibited Person or in any country or territory that at such time is the
subject of Sanctions; and

in the event of hostilities in any part of the world (whether war is declared or not), not cause or permit the Ship to enter or trade to any
zone  which  is  declared  a  war  zone  by  any  government  or  by  the  Ship’s  war  risks  insurers  unless  the  prior  written  consent  of  the
Security  Trustee  has  been  given  and  the  Borrower  has  (at  its  expense)  effected  any  special,  additional  or  modified  insurance  cover
which the Security Trustee may require.

14.11 Provision of information. The Borrower shall promptly provide the Security Trustee with any information which it requests regarding:

(a)

(b)

(c)

(d)

(e)

the Ship, its employment, position and engagements;

the Earnings and payments and amounts due to the Ship’s master and crew;

any expenses incurred, or likely to be incurred, in connection with the operation, maintenance or repair of the Ship and any payments
made in respect of the Ship;

any towages and salvages; and

the Borrower’s, the Approved Manager’s and the Ship’s compliance with the ISM Code and the ISPS Code,

and, upon the Security Trustee’s request, provide copies of any current Charter relating to the Ship and copies of the Borrower’s or the
Approved Manager’s Document of Compliance.

14.12 Notification of certain events. The Borrower shall immediately notify the Security Trustee by fax or Email, confirmed forthwith by

letter, of:

any casualty which is or is likely to be or to become a Major Casualty;

any occurrence as a result of which the Ship has become or is, by the passing of time or otherwise, likely to become a Total Loss;

any  requirement  or  condition  made  by  any  insurer  or  classification  society  or  by  any  competent  authority  which  is  not  immediately
complied with;

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)

any  arrest  or  detention  of  the  Ship,  any  exercise  or  purported  exercise  of  any  Security  Interest  on  the  Ship  or  the  Earnings  or  any
requisition of the Ship for hire;

any intended dry docking of the Ship;

any Environmental Claim made against the Borrower or in connection with the Ship, or any Environmental Incident;

any  claim  for  breach  of  the  ISM  Code  or  the  ISPS  Code  being  made  against  the  Borrower,  the  Approved  Manager  or  otherwise  in
connection with the Ship; or

any other matter, event or incident, actual or threatened, the effect of which will or could lead to the ISM Code or the ISPS Code not
being complied with;

and the Borrower shall keep the Security Trustee advised in writing on a regular basis and in such detail as the Security Trustee shall
require of the Borrower’s, the Approved Manager’s or any other person’s response to any of those events or matters.

14.13 Restrictions on chartering, appointment of managers etc. The Borrower shall not:

(g)

(h)

(i)

(j)

(k)

let the Ship on demise charter for any period;

enter into any time or consecutive voyage charter in respect of the Ship for a term which exceeds, or which by virtue of any optional
extensions may exceed, 12 months (except pursuant to the Time Charter);

enter into any charter in relation to the Ship under which more than two (2) months’ hire (or the equivalent) is payable in advance;

charter the Ship otherwise than on bona fide arm’s length terms at the time when the Ship is fixed;

appoint a manager of the Ship other than the Approved Manager or agree to any alteration to the terms of the Approved Management
Agreement;

(l)

de‑activate or lay up the Ship;

(m)

change the Classification Society;

(n)

put the Ship into the possession of any person for the purpose of work being done upon it in an amount exceeding or likely to exceed
$1,500,000 (or the equivalent in any other currency) without the prior written consent of the Security Trustee, unless that person has
first given to the Security Trustee and in terms satisfactory to it a written undertaking not to exercise any Security Interest on the Ship
or the Earnings for the cost of such work or for any other reason; or

(o)

permit the Ship to carry nuclear waste or material.

14.14 Copies of Charters; charter assignment. Provided that all approvals necessary under Clause 14.13 have been previously obtained, the

Borrower shall:

(i)

(j)

furnish promptly to the Agent a true and complete copy of any Charter for the Ship, all other documents related thereto and a true and
complete copy of each material amendment or other modification thereof; and

in  respect  of  any  such  Charter,  execute  and  deliver  to  the  Agent  an  assignment  of  charter  in  Agreed  Form  and  use  reasonable
commercial  efforts  to  cause  the  charterer  to  execute  and  deliver  to  the  Security  Trustee  a  consent  and  acknowledgement  to  such
assignment of charter in the form required thereby.

14.15 Notice of Mortgage. The Borrower shall keep the Mortgage registered against the Ship as a valid first preferred mortgage, carry on
board the Ship a certified copy of the Mortgage and place and maintain in a conspicuous place in the navigation room and the Master’s
cabin of the Ship a framed printed notice stating that the Ship is mortgaged by the Borrower to the Security Trustee.

14.16 Sharing of Earnings. The Borrower shall not enter into any agreement or arrangement for the sharing of any Earnings other than the

Time Charter.

14.17 ISPS Code. The Borrower shall comply with the ISPS Code and in particular, without limitation, shall:

(c)

(d)

(e)

procure that the Ship and the company responsible for the Ship’s compliance with the ISPS Code comply with the ISPS Code; and

maintain for the Ship an ISSC; and

notify the Agent immediately in writing of any actual or threatened withdrawal, suspension, cancellation or modification of the ISSC.

14 COLLATERAL MAINTENANCE RATIO

15.1 General. From the Drawdown Date until the Total Commitments have terminated and all amounts payable hereunder have been paid in
full, the Borrower undertakes with each Creditor Party to comply with the following provisions of this Clause 15 except as the Agent,
with the consent of the Lenders, may approve from time to time in writing, such approval not to be unreasonably withheld.

(l)

Collateral Maintenance Ratio. If,  at  any  time,  the  Agent  notifies  the  Borrower  that  the  Fair  Market  Value  of  the  Ship  plus  the  net
realizable value of any additional Collateral previously provided under this Clause 15 is below:

(v)

(vi)

125% of the Loan between the Drawdown Date until the first anniversary of such Drawdown Date;

(135% of the Loan after the first anniversary of the Drawdown Date and prior to the second anniversary of such Drawdown
Date; and

(vii)

140% of the Loan thereafter;

15.2

15.3

15.4

15.5

15.6

(such ratio being the “Collateral Maintenance Ratio”), the Agent (acting upon the instruction of the Lenders) shall have the right to
require the Borrower to comply with the requirements of Clause 15.3.

Provision of additional security; prepayment. If the Agent serves a notice on the Borrower under Clause 15.2, the Borrower shall
prepay such part (at least) of the Loan as will eliminate the shortfall on or before the date falling one (1) month after the date on which
the Agent’s notice is served under Clause 15.2 (the “Prepayment Date”) unless at least one (1) Business Day before the Prepayment
Date it has provided, or ensured that a third party has provided, additional Collateral which, in the opinion of the Lenders, has a net
realizable value at least equal to the shortfall and which has been documented in such terms as the Agent may, with the authorization of
the Lenders, approve or require.

Value  of  additional  vessel  security. The  net  realizable  value  of  any  additional  Collateral  which  is  provided  under  Clause  15.3  and
which  consists  of  a  Security  Interest  over  a  vessel  shall  be  that  shown  by  a  valuation  complying  with  the  definition  of  Fair  Market
Value.

Valuations binding. Any valuation under Clause 15.3 or 15.4 shall be binding and conclusive as regards the Borrower, as shall be any
valuation which the Lenders make of any additional security which does not consist of or include a Security Interest.

Provision  of  information. The  Borrower  shall  promptly  provide  the  Agent  and  any  Approved  Broker  or  other  expert  acting  under
Clause  15.4  with  any  information  which  the  Agent  or  the  Approved  Broker  or  other  expert  may  request  for  the  purposes  of  the
valuation; and, if the Borrower fails to provide the information by the date specified in the request, the valuation may be made on any
basis and assumptions which the Approved Broker or the Lenders (or the expert appointed by them) consider prudent.

Payment of valuation expenses. Without prejudice to the generality of the Borrower’s obligations under Clauses 21.2, 21.3 and 22.3,
the Borrower shall, on demand, pay the Agent the amount of the fees and expenses of any Approved Broker or other expert instructed
by the Agent under this Clause 15 and all legal and other expenses incurred by any Creditor Party in connection with any matter arising
out of this Clause 15.

15.7

Application of prepayment. Clause 8 shall apply in relation to any prepayment pursuant to Clause 15.3(b).

15

16

17.1

(k)

(l)

(m)

(n)

17.2

(f)

(g)

INTENTIONALLY OMITTED

PAYMENTS AND CALCULATIONS

Currency and method of payments. All payments to be made by the Lenders or by the Security Parties under a Finance Document
shall be made to the Agent or to the Security Trustee, in the case of an amount payable to it:

by not later than 11:00 a.m. (New York City time) on the due date;

in  same  day  Dollar  funds  settled  through  the  New  York  Clearing  House  Interbank  Payments  System  (or  in  such  other  Dollar  funds
and/or  settled  in  such  other  manner  as  the  Agent  shall  specify  as  being  customary  at  the  time  for  the  settlement  of  international
transactions of the type contemplated by this Agreement);

in the case of an amount payable by a Lender to the Agent or by another Security Party to the Agent or any Lender, to the account of
the Agent at HSBC Bank USA, New York, New York, ABA No. 021001088, SWIFT ID No. MRMDUS33, for credit to DVB Bank SE
(Account No. 000.137.278, Reference: NORDIC OASIS), or to such other account with such other bank as the Agent may from time to
time notify to the Borrower, the other Security Parties and the other Creditor Parties; and

in the case of an amount payable to the Security Trustee, to such account as it may from time to time notify to the Borrower and the
other Creditor Parties.

Payment on non-Business Day. If  any  payment  by  a  Security  Party  under  a  Finance  Document  would  otherwise  fall  due  on  a  day
which is not a Business Day:

the due date shall be extended to the next succeeding Business Day; or

if  the  next  succeeding  Business  Day  falls  in  the  next  calendar  month,  the  due  date  shall  be  brought  forward  to  the  immediately
preceding Business Day;

and interest shall be payable during any extension under paragraph (a) at the rate payable on the original due date.

17.3

Basis for calculation of periodic payments. All interest and commitment fee and any other payments under any Finance Document

17.4

(a)

(b)

17.5

17.6

17.7

(h)

(i)

17.8

17.9

which are of an annual or periodic nature shall accrue from day to day and shall be calculated on the basis of the actual number of days
elapsed and a 360 day year.

Distribution of payments to Creditor Parties. Subject to Clauses 17.5, 17.6 and 17.7:

any amount received by the Agent under a Finance Document for distribution or remittance to a Lender or the Security Trustee shall be
made available by the Agent to that Lender or, as the case may be, the Security Trustee by payment, with funds having the same value
as  the  funds  received,  to  such  account  as  the  Lender  or  the  Security  Trustee  may  have  notified  to  the  Agent  not  less  than  five  (5)
Business Days previously; and

amounts to be applied in satisfying amounts of a particular category which are due to the Lenders generally shall be distributed by the
Agent to each Lender pro rata to the amount in that category which is due to it.

Permitted deductions by Agent. Notwithstanding any other provision of this Agreement or any other Finance Document, the Agent
may, before making an amount available to a Lender, deduct and withhold from that amount any sum which is then due and payable to
the Agent from that Lender under any Finance Document or any sum which the Agent is then entitled under any Finance Document to
require that Lender to pay on demand.

Agent  only  obliged  to  pay  when  monies  received.  Notwithstanding  any  other  provision  of  this  Agreement  or  any  other  Finance
Document, the Agent shall not be obliged to make available to the Borrower or any Lender any sum which the Agent is expecting to
receive for remittance or distribution to the Borrower or that Lender until the Agent has satisfied itself that it has received that sum.

Refund  to  Agent  of  monies  not  received. If  and  to  the  extent  that  the  Agent  makes  available  a  sum  to  the  Borrower  or  a  Lender,
without first having received that sum, the Borrower or (as the case may be) the Lender concerned shall, on demand:

refund the sum in full to the Agent; and

pay to the Agent the amount (as certified by the Agent) which will indemnify the Agent against any funding or other loss, liability or
expense incurred by the Agent as a result of making the sum available before receiving it.

Agent  may  assume  receipt.  Clause  17.7  shall  not  affect  any  claim  which  the  Agent  has  under  the  law  of  restitution,  and  applies
irrespective of whether the Agent had any form of notice that it had not received the sum which it made available.

Creditor  Party  accounts. Each  Creditor  Party  shall  maintain  accounts  showing  the  amounts  owing  to  it  by  the  Borrower  and  each
other Security Party under the Finance Documents and all payments in respect of those amounts made by the Borrower and any other
Security Party.

17.10 Agent’s memorandum account. The Agent shall maintain a memorandum account showing the amounts advanced by the Lenders and
all other sums owing to the Agent, the Security Trustee and each Lender from the Borrower and each other Security Party under the
Finance Documents and all payments in respect of those amounts made by the Borrower and any other Security Party.

17.11 Accounts  prima  facie  evidence.  If  any  accounts  maintained  under  Clauses  17.9  and  17.10  show  an  amount  to  be  owing  by  the
Borrower or any other Security Party to a Creditor Party, those accounts shall be prima facie evidence that that amount is owing to that
Creditor Party.

17

APPLICATION OF RECEIPTS

18.1

(h)

(i)

(j)

Normal order of application. Except as any Finance Document may otherwise provide, any sums which are received or recovered by
any Creditor Party under or by virtue of any Finance Document shall be applied:

FIRST:  in  or  towards  satisfaction  of  any  amounts  then  due  and  payable  under  the  Finance  Documents  in  the  following  order  and
proportions:

(iv)

(v)

first,  in  or  towards  satisfaction  pro  rata  of  all  amounts  then  due  and  payable  to  the  Creditor  Parties  under  the  Finance
Documents  other  than  those  amounts  referred  to  at  paragraphs  (ii)  and  (iii)  (including,  but  without  limitation,  all  amounts
payable by the Borrower under Clauses 21, 22 and 23 of this Agreement or by the Borrower or any other Security Party under
any corresponding or similar provision in any other Finance Document);

second, in or towards satisfaction pro rata of any and all amounts of interest or default interest payable to the Creditor Parties
under the Finance Documents; and

(vi)

third, in or towards satisfaction pro rata of the Loan;

SECOND: in retention of an amount equal to any amount not then due and payable under any Finance Document but which the Agent,
by notice to the Borrower, the other Security Parties and the other Creditor Parties, states in its opinion will or may become due and
payable in the future and, upon those amounts becoming due and payable, in or towards satisfaction of them in accordance with the
provisions of Clause 18.1(a), provided that the Agent shall not retain any such amounts in excess of 180 days; and

THIRD: provided that no Event of Default has occurred and is continuing, any surplus shall be paid to the Borrower or to any other
person appearing to be entitled to it.

18.2

18.3

18.4

Variation of order of application. The Agent may, with the authorization of the Lenders, by notice to the Borrower, the other Security
Parties and the other Creditor Parties provide for a different manner of application from that set out in Clause 18.1 either as regards a
specified sum or sums or as regards sums in a specified category or categories.

Notice of variation of order of application. The Agent may give notices under Clause 18.2 from time to time; and such a notice may
be stated to apply not only to sums which may be received or recovered in the future, but also to any sum which has been received or
recovered on or after the third Business Day before the date on which the notice is served.

Appropriation rights overridden. This Clause 18 and any notice which the Agent gives under Clause 18.2 shall override any right of
appropriation possessed, and any appropriation made, by the Borrower or any other Security Party.

18.5

Payments in excess of Contribution.

(d)

(e)

(f)

(g)

If any Lender shall obtain any payment (whether voluntary, involuntary, through the exercise of any right of set-off, counterclaim or
otherwise)  in  excess  of  its  Contribution,  such  Lender  shall  forthwith  purchase  from  the  other  Lenders  such  participation  in  their
respective  Contributions  as  shall  be  necessary  to  share  the  excess  payment  ratably  with  each  of  them,  provided  that  if  all  or  any
portion  of  such  excess  payment  is  thereafter  recovered  from  such  purchasing  Lender,  such  purchase  from  each  Lender  shall  be
rescinded  and  such  Lender  shall  repay  to  the  purchasing  Lender  the  purchase  price  to  the  extent  of  such  recovery  together  with  an
amount equal to such Lender’s ratable share (according to the proportion of (a) the amount of such Lender’s required repayment to (b)
the total amount so recovered from the purchasing Lender) of any interest or other amount paid or payable by the purchasing Lender in
respect of the total amount so recovered.

The Borrower agrees that any Lender so purchasing a participation from another Lender pursuant to this Clause 18.5 may, to the fullest
extent permitted by law, exercise all of its rights of payment (including the right of set-off) with respect to such participation as fully as
if such Lender were the direct creditor of the Borrower in the amount of such participation.

Notwithstanding paragraphs (a) and (b) of this Clause 18.5, any Lender which shall have commenced or joined (as a plaintiff) in an
action or proceeding in any court to recover sums due to it under any Finance Document and pursuant to a judgment obtained therein or
a settlement or compromise of that action or proceeding shall have received any amount, such Lender shall not be required to share any
proportion of that amount with a Lender which has the legal right to, but does not, join such action or proceeding or commence and
diligently prosecute a separate action or proceeding to enforce its rights in the same or another court.

Each Lender exercising or contemplating exercising any rights giving rise to a receipt or receiving any payment of the type referred to
in  this  Clause  18.5  or  instituting  legal  proceedings  to  recover  sums  owing  to  it  under  this  Agreement  shall,  as  soon  as  reasonably
practicable thereafter, give notice thereof to the Agent who shall give notice to the other Lenders.

18

APPLICATION OF EARNINGS

19.1 General. From the Drawdown Date until the Total Commitments have terminated and all amounts payable hereunder have been paid in
full, the Borrower undertakes with each Creditor Party to comply or cause compliance with the following provisions of this Clause 19
except as the Agent, with the consent of the Lenders, may approve from time to time in writing, such approval not to be unreasonably
withheld.

19.2

Funding of Earnings Account.

(c)

(d)

19.3

Before  the  Drawdown  Date,  the  Borrower  shall  deposit  $250,000  into  and  at  all  times  retain  such  amount  in  its  Earnings  Account.
Within one (1) year of the Drawdown Date, the Borrower shall have deposited an additional $250,000 into and at all times retain such
amount  in  its  Earnings  Account,  so  that  at  all  times  from  and  after  the  first  anniversary  of  the  Drawdown  Date  the  balance  in  the
Earnings Account shall be not less than $500,000.

The Borrower shall procure and deliver to the Agent an account statement showing the balance retained in the Earnings Account for
inclusion  with  each  Compliance  Certificate  required  to  be  delivered  under  Clause  11.1(g)(iii)  and  at  the  end  of  the  first  and  third
quarters of each Fiscal Year.

Payment of Earnings into Earnings Account. The Borrower undertakes with each Creditor Party to ensure that, subject only to the
provisions  of  the  Time  Charter  Assignment  or  the  Earnings  Assignment,  all  Earnings  of  the  Ship  are  paid  to  the  Earnings  Account.
Subject  to  Clause  19.2(a),  and  provided  that  no  Event  of  Default  has  occurred  and  is  continuing,  the  Borrower  shall  be  entitled  to
withdraw the Earnings from the Earnings Account to pay for the operation of the Ship and to pay the repayment installments specified
in Clause 8.1 and the interest payable under Clause 5.2.

19.4

Location of Earnings Account. The Borrower shall promptly:

(h)

(i)

comply,  or  cause  the  compliance,  with  any  requirement  of  the  Agent  as  to  the  location  or  re‑location  of  the  Earnings  Account,  and
without limiting the foregoing, the Borrower agrees to segregate, or cause the segregation of, the Earnings Account from the banking
platform on which their other accounts are located or designated; and

execute, or cause the execution of, any documents which the Agent specifies to create or maintain in favor of the Security Trustee a
Security Interest over (and/or rights of set-off, consolidation or other rights in relation to) the Earnings Account.

19.5

Debits for expenses etc. Upon the occurrence and during the continuance of an Event of Default, the Agent shall be entitled (but not
obliged) from time to time to debit the Earnings Account without prior notice in order to discharge any amount due and payable under

Clause 21 or 22 to a Creditor Party or payment of which any Creditor Party has become entitled to demand under Clause 21 or 22.

19.6

Borrower’s obligations unaffected. The provisions of this Clause 19 do not affect:

(f)

(g)

the liability of the Borrower to make payments of principal and interest on the due dates; or

any other liability or obligation of the Borrower or any other Security Party under any Finance Document.

19 EVENTS OF DEFAULT

20.1

Events of Default. An Event of Default occurs if:

(e)

(f)

(g)

(h)

(i)

(j)

(k)

(l)

(m)

(n)

(o)

(p)

(q)

(r)

the Borrower or any other Security Party fails to pay when due any sum payable under a Finance Document to which it is a party or,
only in the case of sums payable on demand, within five (5) Business Days after the date when first demanded; or

any breach occurs of any of Clauses 8.8, 9.2, or 11.2; or

any breach by the Borrower or any other Security Party occurs of any provision of a Finance Document (other than a breach covered by
paragraphs (a), (b), (d), (e) or (n) of this Clause 20.1) which is capable of remedy, and such default continues unremedied 20 days after
written notice from the Agent requesting action to remedy the same; or

(subject  to  any  applicable  grace  period  specified  in  a  Finance  Document)  any  breach  by  the  Borrower  or  any  other  Security  Party
occurs of any provision of a Finance Document (other than a breach falling within paragraphs (a), (b), (c) or (e) of this Clause 20.1); or

any representation, warranty or statement made or repeated by, or by an officer or director or other authorized person of, the Borrower
or any other Security Party in a Finance Document or in a Drawdown Notice or any other notice or document relating to a Finance
Document is untrue or misleading in any material respect when it is made or repeated; or

an event of default, or an event or circumstance which, with the giving of any notice, the lapse of time or both would constitute an
event of default, has occurred on the part of a Security Party (other than the Glencore Guarantors) under any contract or agreement
(other than the Finance Documents) to which such person is a party, and, in respect of any payment default, the value of which is or
exceeds $1,000,000, and such event of default has not been cured within any applicable grace period. For the avoidance of doubt, any
event of default other than a payment default shall not be subject to the $1,000,000 threshold set forth herein; or

intentionally omitted;

a  Security  Party  shall  generally  not  pay  its  debts  as  such  debts  become  due,  or  shall  admit  in  writing  its  inability  to  pay  its  debts
generally, or shall make a general assignment for the benefit of creditors; or

any proceeding shall be instituted by or against a Security Party seeking to adjudicate it a bankrupt or insolvent, or seeking liquidation,
winding  up,  reorganization,  arrangement,  adjustment,  protection,  relief,  or  composition  of  it  or  its  debts  under  any  law  relating  to
bankruptcy, insolvency or reorganization or relief of debtors, or seeking the entry of an order for relief or the appointment of a receiver,
trustee,  custodian  or  other  similar  official  for  it  or  for  any  substantial  part  of  its  property,  and  solely  in  the  case  of  an  involuntary
proceeding:

(iii)

(iv)

such proceeding shall remain undismissed or unstayed for a period of 60 days; or

any of the actions sought in such involuntary proceeding (including, without limitation, the entry of an order for relief against,
or the appointment of a receiver, trustee, custodian or other similar official for, it or for any substantial part of its property)
shall occur; or

more than 25% of the undertakings, assets, rights or revenues of, or shares or other ownership interest in, a Security Party are seized,
nationalized, expropriated or compulsorily acquired by or under authority of any government; or

a  creditor  attaches  or  takes  possession  of,  or  a  distress,  execution,  sequestration  or  process  (each  an  “action”)  is  levied  or  enforced
upon or sued out against, more than 25% of the undertakings, assets, rights or revenues (the “assets”) of a Security Party in relation to
a claim by such creditor which, in the reasonable opinion of the Lenders, is likely to materially and adversely affect the ability of such
Security Party to perform all or any of its obligations under or otherwise to comply with the terms of any Finance Document to which it
is a party and such person does not procure that such action is lifted, released or expunged within 14 Business Days of such action
being (i) instituted and (ii) notified to such Security Party; or

any judgment or order for the payment of money individually or in the aggregate in excess of $1,000,000 (exclusive of any amounts
fully covered by insurance (less any applicable deductible) and as to which the insurer has acknowledged its responsibility to cover
such judgment or order) shall be rendered against a Security Party (other than the Glencore Guarantors) and such judgment shall not
have been vacated or discharged or stayed or bonded pending appeal within 30 days after the entry thereof or enforcement proceedings
shall have been commenced by any creditor upon such judgment or order; or

a Security Party ceases or suspends or threatens to cease or suspend the carrying on of its business, or a part of its business which, in
the reasonable opinion of the Lenders, is material in the context of this Agreement, except in the case of a sale or a proposed sale of the
Ship by the Borrower; or

the Ship becomes a Total Loss or suffers a Major Casualty and (i) in the case of a Total Loss, insurance proceeds are not collected or
received by the Security Trustee from the underwriters within 150 days of the Total Loss Date; or (ii) in the case of a Major Casualty,

the Ship has not been otherwise repaired in a reasonably timely and proper manner under the prevailing circumstances; or

(s)

it becomes unlawful in any Pertinent Jurisdiction or impossible:

(iv)

(v)

for any Security Party to discharge any liability under a Finance Document or to comply with any other obligation which the
Lenders consider material under a Finance Document;

for the Agent, the Security Trustee or the Lenders to exercise or enforce any right under, or to enforce any Security Interest
created by, a Finance Document; or

any consent necessary to enable the Borrower to own, operate or charter the Ship or to enable the Borrower or any other Security Party
to comply with any material provision of a Finance Document is not granted, expires without being renewed, is revoked or becomes
liable to revocation or any condition of such a consent is not fulfilled; or

any material provision of a Finance Document proves to have been or becomes invalid or unenforceable, or a Security Interest created
by a Finance Document proves to have been or becomes invalid or unenforceable or such a Security Interest proves to have ranked
after, or loses its priority to, another Security Interest or any other third party claim or interest; or

the security constituted by a Finance Document is in any way imperiled or in jeopardy; or

there occurs the cancellation or termination of any contract of employment for the Ship of more than 12 months duration to which a
Security Party is a party, unless such contract of employment is replaced with a substitute contract of employment with the consent of
the Lenders (such consent not to be unreasonably withheld); or

there occurs or develops a change in the financial position, business or prospects of the Borrower which, in the reasonable opinion of
the Lenders, has a material adverse effect on such person’s ability to discharge its liabilities under the Finance Documents as they fall
due; or

the results of any survey or inspection of the Ship pursuant to Clause 14.7 or 14.8 are deemed unsatisfactory by the Lenders in their
reasonable discretion after giving due consideration to the type and age of the Ship and whether such results materially adversely affect
the Ship’s Fair Market Value or safe operation, unless such survey or inspection is revised to the reasonable satisfaction of the Majority
Lenders within 60 days of the date that a copy of the original inspection is delivered by the Borrower to the Agent; or

(t)

(u)

(v)

(w)

(x)

(y)

(z)

the Ship is off charter for a period of exceeding 75 days in a calendar year; or

(aa)

a Change of Control shall have occurred; or

(bb)

(cc)

ST Shipping is declared by the Minister of Finance of Singapore to be a company to which Part IX of the Companies Act, Chapter 50
of Singapore applies; or

there  is  political  instability  in  the  Ship’s  flag  state  or  the  Borrower’s  place  of  incorporation  which,  in  the  reasonable  opinion  of  the
Lenders, has a material adverse effect on the ability of the Borrower to perform its obligations under the Finance Documents to which
it is a party and the Borrower shall not transfer registration of its Ship to a flag state which is reasonably acceptable to the Lenders
within 60 days.

20.2

Actions following an Event of Default. On, or at any time after and during the continuance of, the occurrence of an Event of Default:

(f)

the Agent may, and if so instructed by the Lenders, the Agent shall:

(viii)

(ix)

serve on the Borrower a notice stating that the Commitments and all other obligations of each Lender to the Borrower under
this Agreement are cancelled; and/or

serve on the Borrower a notice stating that the Loan, together with accrued interest and all other amounts accrued or owing
under this Agreement, are immediately due and payable or are due and payable on demand, provided that in the case of an
Event of Default under either of Clauses 20.1(h) or (i), the Loan and all accrued interest and other amounts accrued or owing
hereunder shall be deemed immediately due and payable without notice or demand therefor; and/or

(x)

take any other action which, as a result of the Event of Default or any notice served under paragraph (i) or (ii), the Agent and/or
the Lenders are entitled to take under any Finance Document or any applicable law; and/or

the Security Trustee may, and if so instructed by the Agent, acting with the authorization of the Lenders, the Security Trustee shall, take
any action which, as a result of the Event of Default or any notice served under paragraph (a) (i) or (ii), the Security Trustee, the Agent
and/or the Lenders are entitled to take under any Finance Document or any applicable law to enforce the Security Interests created by
this Agreement and any other Finance Document in any manner available to it and in such sequence as the Security Trustee may, in its
absolute discretion, determine.

Termination of Commitments. On the service of a notice under Clause 20.2(a)(i), the Commitments and all other obligations of each
Lender to the Borrower under this Agreement shall be cancelled.

Acceleration of Loan. On the service of a notice under Clause 20.2(a)(ii), all or, as the case may be, the part of the Loan specified in
the notice, together with accrued interest and all other amounts accrued or owing from the Borrower or any other Security Party under

(g)

20.3

20.4

this  Agreement  and  every  other  Finance  Document  shall  become  immediately  due  and  payable  or,  as  the  case  may  be,  payable  on
demand.

20.5 Multiple notices; action without notice. The Agent may serve notices under Clauses 20.2(a)(i) and (ii) simultaneously or on different
dates and it and/or the Security Trustee may take any action referred to in Clause 20.2 if no such notice is served or simultaneously
with or at any time after the service of both or either of such notices.

20.6

20.7

20.8

(k)

(l)

Notification of Creditor Parties and Security Parties. The Agent shall send to each Lender and the Security Trustee a copy of the
text of any notice which the Agent serves on the Borrower under Clause 20.2. Such notice shall become effective when it is served on
the Borrower, and no failure or delay by the Agent to send a copy or the text of the notice to any other person shall invalidate the notice
or provide the Borrower or any Security Party with any form of claim or defense.

Creditor  Party  rights  unimpaired.  Nothing  in  this  Clause  shall  be  taken  to  impair  or  restrict  the  exercise  of  any  right  given  to
individual Lenders under a Finance Document or the general law; and, in particular, this Clause is without prejudice to Clause 3.2.

Exclusion of Creditor Party liability. No Creditor Party, and no receiver or manager appointed by the Security Trustee, shall have any
liability to any Security Party:

for  any  loss  caused  by  an  exercise  of  rights  under,  or  enforcement  of  a  Security  Interest  created  by,  a  Finance  Document  or  by  any
failure or delay to exercise such a right or to enforce such a Security Interest; or

as mortgagee in possession or otherwise, for any income or principal amount which might have been produced by or realized from any
asset comprised in such a Security Interest or for any reduction (however caused) in the value of such an asset,

provided that nothing in this Clause 20.8 shall exempt a Creditor Party or a receiver or manager from liability for losses shown to
have  been  directly  and  mainly  caused  by  the  gross  negligence  or  the  willful  misconduct  of  such  Creditor  Party’s  own  officers  and
employees or ( as the case may be) such receiver’s or manager’s own partners or employees.

20

FEES AND EXPENSES

21.1

Intentionally omitted.

21.2

21.3

Arrangement fee. The Borrower shall pay to the Agent an arrangement fee in accordance with the terms of the Fee Letter.

Costs of negotiation, preparation etc. The Borrower shall pay to the Agent on its demand the amount of all expenses incurred by the
Agent or the Security Trustee in connection with the negotiation, preparation, execution or registration of any Finance Document or
any  related  document  or  with  any  transaction  contemplated  by  a  Finance  Document  or  a  related  document,  including,  without
limitation, the reasonable fees and disbursements of a Creditor Party’s legal counsel and any local counsel retained by them.

21.4

Costs of variations, amendments, enforcement etc. The Borrower shall pay to the Agent, on the Agent’s demand, the amount of all
expenses incurred by the Agent or the Security Trustee, as the case may be, in connection with:

(h)

(i)

(j)

(k)

21.5

21.6

any amendment or supplement to a Finance Document, or any proposal for such an amendment to be made;

any consent or waiver by the Lenders, the Lenders or the Creditor Party concerned under or in connection with a Finance Document, or
any request for such a consent or waiver;

the valuation of any Collateral or any other matter relating to such Collateral; or

any  step  taken  by  the  Security  Trustee  or  a  Lender  with  a  view  to  the  protection,  exercise  or  enforcement  of  any  right  or  Security
Interest created by a Finance Document or for any similar purpose.

There shall be recoverable under paragraph (d) the full amount of all legal expenses, whether or not such as would be allowed under
rules of court or any taxation or other procedure carried out under such rules.

Documentary taxes. The Borrower shall promptly pay any tax payable on or by reference to any Finance Document, and shall, on the
Agent’s demand, fully indemnify each Creditor Party against any claims, expenses, liabilities and losses resulting from any failure or
delay by the Borrower to pay such a tax.

Certification of amounts. A notice which is signed by an officer of a Creditor Party, which states that a specified amount, or aggregate
amount, is due to that Creditor Party under this Clause 21 and which indicates (without necessarily specifying a detailed breakdown)
the matters in respect of which the amount, or aggregate amount, is due shall be prima facie evidence that the amount, or aggregate
amount, is due.

21

INDEMNITIES

22.1

Indemnities regarding borrowing and repayment of Loan. The Borrower shall fully indemnify the Agent and each Lender on the
Agent’s  demand  and  the  Security  Trustee  on  its  demand  in  respect  of  all  claims,  expenses,  liabilities  and  losses  which  are  made  or
brought against or incurred by that Creditor Party, or which that Creditor Party reasonably and with due diligence estimates that it will
incur, as a result of or in connection with:

(j)

(k)

(l)

the  Advance  not  being  borrowed  on  the  date  specified  in  the  Drawdown  Notice  for  any  reason  other  than  a  default  by  the  Lender
claiming the indemnity;

the receipt or recovery of all or any part of the Loan or an overdue sum otherwise than on the last day of an Interest Period or other
relevant period;

any failure (for whatever reason) by the Borrower or any other Security Party to make payment of any amount due under a Finance
Document on the due date or, if so payable, on demand (after giving credit for any default interest paid by the Borrower on the amount
concerned under Clause 7); or

(m)

the occurrence of an Event of Default or a Potential Event of Default and/or the acceleration of repayment of the Loan under Clause 20.

It is understood that the indemnities provided in this Clause 22.1 shall not apply to any claim cost or expense which is a tax levied by a
taxing authority on the indemnified party (which taxes are subject to indemnity solely as provided in Clause 23 below) but shall apply
to any other costs associated with any tax which is not a Non-indemnified Tax.

22.2

Breakage  costs.  Without  limiting  its  generality,  Clause  22.1  covers  any  claim,  expense,  liability  or  loss,  including  a  loss  of  a
prospective profit, incurred by a Lender:

(j)

(k)

in  liquidating  or  employing  deposits  from  third  parties  acquired  or  arranged  to  fund  or  maintain  all  or  any  part  of  its  Contribution
and/or any overdue amount (or an aggregate amount which includes its Contribution or any overdue amount); and

in terminating, or otherwise in connection with, any interest and/or currency swap or any other transaction entered into (whether with
another legal entity or with another office or department of the Lender concerned) to hedge any exposure arising under this Agreement
or that part which the Lender concerned determines is fairly attributable to this Agreement of the amount of the liabilities, expenses or
losses (including losses of prospective profits) incurred by it in terminating, or otherwise in connection with, a number of transactions
of which this Agreement is one.

22.3 Miscellaneous indemnities. The Borrower shall fully indemnify each Creditor Party severally on their respective demands in respect
of all claims, expenses, liabilities and losses which may be made or brought against or incurred by a Creditor Party, in any country, as a
result of or in connection with:

(l)

any action taken, or omitted or neglected to be taken, under or in connection with any Finance Document by the Agent, the Security
Trustee or any other Creditor Party or by any receiver appointed under a Finance Document; or

(m)

any other Pertinent Matter,

other than claims, expenses, liabilities and losses which are shown to have been directly and mainly caused by the dishonesty or willful
misconduct or gross negligence of the officers or employees of the Creditor Party concerned.

Without  prejudice  to  its  generality,  this  Clause  22.3  covers  any  claims,  expenses,  liabilities  and  losses  which  arise,  or  are  asserted,
under or in connection with any law relating to safety at sea, the ISM Code, the ISPS Code, any Environmental Law or any business
conducted directly or indirectly by a Security Party with any Prohibited Person.

22.4

Currency indemnity. If any sum due from the Borrower or any other Security Party to a Creditor Party under a Finance Document or
under any order or judgment relating to a Finance Document has to be converted from the currency in which the Finance Document
provided for the sum to be paid (the “Contractual Currency”) into another currency (the “Payment Currency”) for the purpose of:

(k)

making or lodging any claim or proof against the Borrower or any other Security Party, whether in its liquidation, any arrangement
involving it or otherwise; or

(l)

obtaining an order or judgment from any court or other tribunal; or

(m)

enforcing any such order or judgment,

the Borrower shall indemnify the Creditor Party concerned against the loss arising when the amount of the payment actually received
by that Creditor Party is converted at the available rate of exchange into the Contractual Currency.

In this Clause 22.4, the “available rate of exchange” means the rate at which the Creditor Party concerned is able at the opening of
business  (London  time)  on  the  Business  Day  after  it  receives  the  sum  concerned  to  purchase  the  Contractual  Currency  with  the
Payment Currency.

This Clause 22.4 creates a separate liability of the Borrower which is distinct from its other liabilities under the Finance Documents and
which shall not be merged in any judgment or order relating to those other liabilities.

22.5

Intentionally omitted.

22.6

Certification of amounts. A notice which is signed by an officer of a Creditor Party, which states that a specified amount, or aggregate
amount, is due to that Creditor Party under this Clause 22 and which indicates (without necessarily specifying a detailed breakdown)
the matters in respect of which the amount, or aggregate amount, is due shall be prima facie evidence that the amount, or aggregate
amount, is due.

22.7

Sums  deemed  due  to  a  Lender. For  the  purposes  of  this  Clause  22,  a  sum  payable  by  the  Borrower  to  the  Agent  or  the  Security
Trustee for distribution to a Lender shall be treated as a sum due to that Lender.

22

NO SET-OFF OR TAX DEDUCTION; TAX INDEMNITY

23.1

No deductions. All amounts due from a Security Party under a Finance Document shall be paid:

(l)

without any form of set‑off, cross-claim or condition; and

(m)

free and clear of any tax deduction except a tax deduction which such Security Party is required by law to make.

23.2 Grossing-up for taxes. If a Security Party is required by law to make a tax deduction from any payment:

(n)

(o)

(p)

23.3

23.4

(p)

(q)

(r)

(s)

23.5

23.6

(a)

(b)

such Security Party shall notify the Agent as soon as it becomes aware of the requirement;

such  Security  Party  shall  pay  the  tax  deducted  to  the  appropriate  taxation  authority  promptly,  and  in  any  event  before  any  fine  or
penalty arises; and

except if the deduction is for collection or payment of a Non-indemnified Tax of a Creditor Party, the amount due in respect of the
payment  shall  be  increased  by  the  amount  necessary  to  ensure  that  each  Creditor  Party  receives  and  retains  (free  from  any  liability
relating to the tax deduction) a net amount which, after the tax deduction, is equal to the full amount which it would otherwise have
received.

Evidence of payment of taxes. Within one (1) month after making any tax deduction, the relevant Security Party shall deliver to the
Agent documentary evidence satisfactory to the Agent that the tax had been paid to the appropriate taxation authority.

Tax credits. A  Creditor  Party  which  receives  for  its  own  account  a  repayment  or  credit  in  respect  of  tax  on  account  of  which  the
Borrower has made an increased payment under Clause 23.2 shall pay to the Borrower a sum equal to the proportion of the repayment
or credit which that Creditor Party allocates to the amount due from the Borrower in respect of which the Borrower made the increased
payment, provided that:

the Creditor Party shall not be obliged to allocate to this transaction any part of a tax repayment or credit which is referable to a class or
number of transactions;

nothing in this Clause 23.4 shall oblige a Creditor Party to arrange its tax affairs in any particular manner, to claim any type of relief,
credit, allowance or deduction instead of, or in priority to, another or to make any such claim within any particular time;

nothing in this Clause 23.4 shall oblige a Creditor Party to make a payment which would leave it in a worse position than it would have
been in if the Borrower had not been required to make a tax deduction from a payment; and

any allocation or determination made by a Creditor Party under or in connection with this Clause 23.4 shall be conclusive and binding
on the Borrower and the other Creditor Parties.

Indemnity  for  taxes. The  Borrower  hereby  indemnifies  and  agrees  to  hold  each  Creditor  Party  harmless  from  and  against  all  taxes
other than Non-indemnified Taxes levied on such Creditor Party (including, without limitation, taxes imposed on any amounts payable
under this Clause 23.5) paid or payable by such person, whether or not such taxes or other taxes were correctly or legally asserted. Such
indemnification shall be paid within 10 days from the date on which such Creditor Party makes written demand therefore specifying in
reasonable detail the nature and amount of such taxes or other taxes.

Exclusion  from  indemnity  and  gross-up  for  taxes. The  Borrower  shall  not  be  required  to  indemnify  any  Creditor  Party  for  a  tax
pursuant to Clause 23.5, or to pay any additional amounts to any Creditor Party pursuant to Clause 23.2, to the extent that the tax is
collected by withholding on payments (a “Withholding”) and is levied by a Pertinent Jurisdiction of the payer and:

the person claiming such indemnity or additional amounts was not an original party to this agreement and under applicable law (after
taking into account relevant treaties and assuming that such person has provided all forms it may legally and truthfully provide) on the
date  such  person  became  a  party  to  this  Agreement  a  Withholding  would  have  been  required  on  such  payment,  provided  that  this
exclusion  shall  not  apply  to  the  extent  such  Withholding  does  not  exceed  the  Withholding  that  would  have  been  applicable  if  such
payment had been made to the person from whom such person acquired its rights under the Agreement and this exclusion shall not
apply to the extent that such Withholding exceeds the amount of Withholding that would have been required under the law in effect on
the date such person became a party to this Agreement; or

the person claiming such indemnity or additional amounts is a Lender who has changed its Lending Office and under applicable law
(after taking into account relevant treaties and assuming that such Lender has provided all forms it may legally and truthfully provide)
on  the  date  such  Lender  changed  its  Lending  Office  a  Withholding  would  have  been  required  on  such  payment,  provided that  this
exclusion  shall  not  apply  to  the  extent  such  Withholding  does  not  exceed  the  Withholding  that  would  have  been  applicable  to  such
payment  if  such  Lender  had  not  changed  its  Lending  Office  and  this  exclusion  shall  not  apply  to  the  extent  that  the  Withholding
exceeds the amount of Withholding that would have been required under the law in effect on the date such Lender changed its Lending
Office; or

(c)

in the case of a Lender, to the extent that Withholding would not have been required on such payment if such Lender has complied with
its obligations to deliver certain tax form pursuant to Section 23.7 below.

23.7

Delivery of tax forms.

(a)

(b)

(c)

(d)

Upon the reasonable request of the Borrower, each Lender or transferee that is organized under the laws of a jurisdiction outside the
United States (a “Non-U.S. Lender”) shall deliver to the Agent and the Borrower two properly completed and duly executed copies of
either IRS Form W-8BEN, W-8BEN-E, W-8ECI or W-8IMY or, upon request of the Borrower or the Agent, any subsequent versions
thereof  or  successors  thereto,  in  each  case  claiming  such  reduced  rate  (which  may  be  zero)  of  U.S.  Federal  withholding  tax  under
Sections 1441 and 1442 of the Code with respect to payments of interest hereunder as such Non-U.S. Lender may properly claim. In
addition, in the case of a Non-U.S. Lender claiming exemption from U.S. Federal withholding tax under Section 871(h) or 881(c) of the
Code, such Non-U.S. Lender shall, when so requested by the Borrower provide to the Agent and the Borrower in addition to the Form
W-8BEN or W-8BEN-E required under Section 23.7(a) a certificate representing that such Non-U.S. Lender is not a bank for purposes
of  Section  881(c)  of  the  Code,  is  not  a  10-percent  shareholder  (within  the  meaning  of  Section  871(h)(3)(B)  of  the  Code)  of  the
Borrower and is not a controlled foreign corporation related to the Borrower (within the meaning of Section 864(d)(4) of the Code),
and such Non-U.S. Lender agrees that it shall promptly notify the Agent in the event any representation in such certificate is no longer
accurate.

In the event that Withholding taxes may be imposed under the laws of any Pertinent Jurisdiction (other than the United States or any
political  subdivision  or  taxing  jurisdiction  thereof  or  therein)  in  respect  of  payments  on  the  Loan  or  other  amounts  due  under  this
Agreement and if certain documentation provided by a Lender could reduce or eliminate such Withholding taxes under the laws of such
Pertinent Jurisdiction or any treaty to which the Pertinent Jurisdiction is a party, then, upon written request by the Borrower, a Lender
that is entitled to an exemption from, or reduction in the amount of, such Withholding tax shall deliver to the Borrower (with a copy to
the Agent), at the time or times prescribed by applicable law or promptly after receipt of Borrower’s request, whichever is later, such
properly completed and executed documentation requested by the Borrower, if any, as will permit such payments to be made without
withholding or at a reduced rate of withholding; provided that such Lender is legally entitled to complete, execute and deliver such
documentation and in such Lender’s reasonable judgment such completion, execution or delivery would not materially prejudice the
legal or commercial position of such Lender. Notwithstanding the foregoing, nothing in Clause 23.7 shall require a Lender to disclose
any confidential information (including, without limitation, its tax returns or its calculations).

Each Lender shall deliver such forms as provided in this Clause 23.7 within 20 days after receipt of a written request therefor from the
Agent or Borrower.

Notwithstanding any other provision of this Clause 23.7, a Lender shall not be required to deliver any form pursuant to this Clause 23.7
that such Lender is not legally entitled to deliver.

23.8

FATCA information.

(a)

Subject to paragraph (c) below, each Relevant Party confirms to each other Relevant Party that it is a FATCA Exempt Party on the date
hereof  (or  in  the  case  of  a  Transferee  Lender,  on  the  date  of  its  applicable  Transfer  Certificate,  and  except  as  otherwise  indicated
therein) and thereafter within ten (10) Business Days of a reasonable request by another Relevant Party shall:

(i)

(ii)

confirm to that other party whether it is a FATCA Exempt Party or is not a FATCA Exempt Party; and

supply to the requesting party (with a copy to all other Relevant Parties) such other form or forms (including IRS Form W-8 or
Form W-9 or any successor or substitute form, as applicable) and any other documentation and other information relating to its
status  under  FATCA  (including  its  applicable  “passthru  percentage”  or  other  information  required  under  FATCA  or  other
official  guidance  including  intergovernmental  agreements)  as  the  requesting  party  reasonably  requests  for  the  purpose  of
determining whether any payment to such party may be subject to any FATCA Deduction.

(b)

(c)

If a Relevant Party confirms to any other Relevant Party that it is a FATCA Exempt Party or provides an IRS Form W-8 or W-9 to
showing that it is a FATCA Exempt Party and it subsequently becomes aware that it is not, or has ceased to be a FATCA Exempt Party,
that party shall so notify all other Relevant Parties reasonably promptly.

Nothing in this Clause 23.8 shall obligate any Relevant Party to do anything which would or, in its reasonable opinion, might constitute
a  breach  of  any  law  or  regulation,  any  policy  of  that  party,  any  fiduciary  duty  or  any  duty  of  confidentiality,  or  to  disclose  any
confidential information (including, without limitation, its tax returns and calculations); provided that nothing in this paragraph shall
excuse  any  Relevant  Party  from  providing  a  true  complete  and  correct  IRS  Form  W-8  or  W-9  (or  any  successor  or  substitute  form
where applicable). Any information provided on such IRS Form W-8 or W-9 (or any successor or substitute forms) shall not be treated
as confidential information of such party for purposes of this paragraph.

(d)

If  a  Relevant  Party  fails  to  confirm  its  status  or  to  supply  forms,  documentation  or  other  information  requested  in  accordance  the
provisions of this agreement or the provided information is insufficient under FATCA, then:

(i)

(ii)

such party shall be treated as if it were a FATCA Non-Exempt Party; and

if that party failed to confirm its applicable passthru percentage then such party shall be treated for the purposes of the Finance
Documents (and payments made thereunder) as if its applicable passthru percentage is 100%,

until (in each case) such time as the party in question provides sufficient confirmation, forms, documentation or other information to
establish the relevant facts.

23.9

FATCA withholding.

(a)

(b)

(c)

(d)

(e)

(f)

(g)

A Relevant Party making a payment to any FATCA Non-Exempt Party shall make such FATCA Deduction as it determines is required
by law and shall render payment to the IRS within the time allowed and in the amount required by FATCA.

If a FATCA Deduction is required to be made by any Relevant Party to a FATCA Non-Exempt Party, the amount of the payment due
from  such  Relevant  Party  shall  be  reduced  by  the  amount  of  the  FATCA  Deduction  reasonably  determined  to  be  required  by  such
Relevant Party.

Each Relevant Party shall promptly upon becoming aware that a FATCA Deduction is required with respect to any payment owed to it
(or that there is any change in the rate or basis of a FATCA Deduction) notify each other Relevant Party accordingly.

Within thirty days of making either a FATCA Deduction or any payment required in connection with that FATCA Deduction, the party
making such FATCA Deduction shall deliver to the Agent for delivery to the party on account of whom the FATCA Deduction was
made  evidence  reasonably  satisfactory  to  that  party  that  the  FATCA  Deduction  has  been  made  or  (as  applicable)  any  appropriate
payment paid to the IRS.

A Relevant Party who becomes aware that it must make a FATCA Deduction in respect of a payment to another Relevant Party (or that
there is any change in the rate or basis of such FATCA Deduction) shall notify that party and the Agent.

The  Agent  shall  promptly  upon  becoming  aware  that  it  must  make  a  FATCA  Deduction  in  respect  of  a  payment  to  a  Lender  which
relates to a payment by a Borrower Party (or that there is any change in the rate or the basis of such a FATCA Deduction) notify the
Borrower and the relevant Lender.

If a FATCA Deduction is made as a result of any creditor Party failing to be a FATCA Exempt Party, such party shall indemnify each
other Creditor Party against any loss, cost or expense to it resulting from such FATCA Deduction.

23.10 FATCA mitigation. Notwithstanding any other provision of this agreement, if a FATCA deduction is or will be required to be made by
any party under Clause 23.10 in respect of a payment to any FATCA Non-Exempt Lender, the FATCA Non-Exempt Lender may either:

(a)

(b)

transfer its entire interest in the Loan to a U.S. branch or Affiliate, or

nominate one or more transferee lenders who upon becoming a Lender would be a FATCA Exempt Party, by notice in writing to the
Agent  and  the  Borrower  specifying  the  terms  of  the  proposed  transfer,  and  upon  the  approval  and  consent  of  the  Agent  and  the
Borrower, cause such transferee lender(s) to purchase all of the FATCA Non-Exempt Lender’s interest in the Loan.

23

ILLEGALITY, ETC

24.1

Illegality. If it becomes unlawful in any applicable jurisdiction for a Lender (the “Notifying Lender”) to perform any of its obligations
as contemplated by this Agreement or to fund or maintain its participation in any Advance:

(q)

(r)

(s)

the Notifying Lender shall promptly notify the Agent upon becoming aware of that event;

upon the Agent notifying the Borrower and the other Creditor Parties, the Commitment of the Notifying Lender will be immediately
cancelled; and

the Borrower shall repay the Notifying Lender’s participation in the Advance on the last day of the Interest Period for the Advance
occurring after the Agent has notified the Borrower or, if earlier, the date specified by the Notifying Lender in the notice delivered to
the Agent (being no earlier than the last day of any applicable grace period permitted by law).

24.2 Mitigation.  If  circumstances  arise  which  would  result  in  a  notification  under  Clause  24.1  then,  without  in  any  way  limiting  the
obligations of the Borrower under Clause 24.1, the Notifying Lender shall use reasonable commercial efforts to transfer its obligations,
liabilities  and  rights  under  this  Agreement  and  the  Finance  Documents  to  another  office  or  financial  institution  not  affected  by  the
circumstances  but  the  Notifying  Lender  shall  not  be  under  any  obligation  to  take  any  such  action  if,  in  its  opinion,  to  do  would  or
might:

(n)

(o)

(p)

24

have an adverse effect on its business, operations or financial condition; or

involve it in any activity which is unlawful or prohibited or any activity that is contrary to, or inconsistent with, any regulation; or

involve it in any expense (unless indemnified to its satisfaction) or tax disadvantage.

INCREASED COSTS

25.1

Increased costs. This Clause 25 applies if a Lender (the “Notifying Lender”) notifies the Agent that the Notifying Lender considers
that as a result of:

(q)

(r)

the introduction or alteration after the date of this Agreement of a law or an alteration after the date of this Agreement in the manner in
which a law is interpreted or applied (disregarding any effect which relates to the application to payments under this Agreement of a
Non-Indemnified tax); or

complying with any regulation (including any which relates to capital adequacy or liquidity controls or which affects the manner in
which the Notifying Lender allocates capital resources to its obligations under this Agreement) which is introduced, or altered, or the

interpretation or application of which is altered, after the date of this Agreement,

the Notifying Lender (or a parent company of it) has incurred or will incur an “increased cost”.

Notwithstanding anything herein to the contrary, the Dodd-Frank Wall Street Reform and Consumer Protection Act, and all requests,
rules,  guidelines  and  directives  promulgated  thereunder,  are  deemed  to  have  been  introduced  or  adopted  after  the  date  hereof,
regardless of the date enacted or adopted.

25.2 Meaning of “increased costs”. In this Clause 25, “increased costs” means, in relation to a Notifying Lender:

(t)

(u)

(v)

(w)

(x)

25.3

25.4

25.5

25.6

(f)

(g)

an additional or increased cost incurred as a result of, or in connection with, the Notifying Lender having entered into, or being a party
to,  this  Agreement  or  having  taken  an  assignment  of  rights  under  this  Agreement,  of  funding  or  maintaining  its  Commitment  or
Contribution or performing its obligations under this Agreement, or of having outstanding all or any part of its Contribution or other
unpaid sums;

a  reduction  in  the  amount  of  any  payment  to  the  Notifying  Lender  under  this  Agreement  or  in  the  effective  return  which  such  a
payment represents to the Notifying Lender or on its capital;

an additional or increased cost of funding all or maintaining all or any of the advances comprised in a class of advances formed by or
including the Notifying Lender’s Contribution or (as the case may require) the proportion of that cost attributable to the Contribution;
or

a  liability  to  make  a  payment,  or  a  return  foregone,  which  is  calculated  by  reference  to  any  amounts  received  or  receivable  by  the
Notifying Lender under this Agreement;

but not an item attributable to a change in the rate of tax on the overall net income of the Notifying Lender (or a parent company of it)
or  an  item  covered  by  the  indemnity  for  tax  in  Clause  23  or  an  item  arising  directly  out  of  the  implementation  or  application  of  or
compliance  with  Basel  III  or  any  other  law  or  regulation  which  implements  Basel  III  (whether  such  implementation,  application  or
compliance is by a government, regulator, Creditor Party or any of its affiliates).

For the purposes of this Clause 25.2 the Notifying Lender may in good faith allocate or spread costs and/or losses among its assets and
liabilities (or any class of its assets and liabilities) on such basis as it considers appropriate.

Notification to Borrower of claim for increased costs. The Agent shall promptly notify the Borrower and the other Security Parties
of the notice which the Agent received from the Notifying Lender under Clause 25.1.

Payment of increased costs. The Borrower shall pay to the Agent, on the Agent’s demand, for the account of the Notifying Lender the
amounts  which  the  Agent  from  time  to  time  notifies  the  Borrower  that  the  Notifying  Lender  has  specified  to  be  necessary  to
compensate the Notifying Lender for the increased cost.

Notice  of  prepayment. If  the  Borrower  is  not  willing  to  continue  to  compensate  the  Notifying  Lender  for  the  increased  cost  under
Clause  25.4,  the  Borrower  may  give  the  Agent  not  less  than  14  days’  notice  of  its  intention  to  prepay  the  Notifying  Lender’s
Contribution at the end of an Interest Period.

Prepayment;  termination  of  Commitment.  A  notice  under  Clause  25.5  shall  be  irrevocable;  the  Agent  shall  promptly  notify  the
Notifying Lender of the Borrower’s notice of intended prepayment; and:

on the date on which the Agent serves that notice, the Commitment of the Notifying Lender shall be cancelled; and

on the date specified in its notice of intended prepayment, the Borrower shall prepay (without premium or penalty but subject to any
applicable  prepayment  fee  under  Clause  8.9(c))  the  Notifying  Lender’s  Contribution,  together  with  accrued  interest  thereon  at  the
applicable rate plus the Margin.

25.7

Application of prepayment. Clause 8 shall apply in relation to the prepayment.

25

SET‑OFF

26.1

(y)

Application of credit balances. Upon the occurrence and during the continuance of an Event of Default, each Creditor Party may, with
notice to the Borrower:

apply any balance (whether or not then due) which at any time stands to the credit of any account in the name of the Borrower at any
office in any country of that Creditor Party in or towards satisfaction of any sum then due from the Borrower to that Creditor Party
under any of the Finance Documents; and

(z)

for that purpose:

(i)

(ii)

(iii)

break, or alter the maturity of, all or any part of a deposit of the Borrower;

convert or translate all or any part of a deposit or other credit balance into Dollars; and

enter  into  any  other  transaction  or  make  any  entry  with  regard  to  the  credit  balance  which  the  Creditor  Party  concerned
considers appropriate.

26.2

26.3

26.4

Existing rights unaffected. No Creditor Party shall be obliged to exercise any of its rights under Clause 26.1; and those rights shall be
without  prejudice  and  in  addition  to  any  right  of  set‑off,  combination  of  accounts,  charge,  lien  or  other  right  or  remedy  to  which  a
Creditor Party is entitled (whether under the general law or any document).

Sums  deemed  due  to  a  Lender. For  the  purposes  of  this  Clause  26,  a  sum  payable  by  the  Borrower  to  the  Agent  or  the  Security
Trustee for distribution to, or for the account of, a Lender shall be treated as a sum due to that Lender; and each Lender’s proportion of
a sum so payable for distribution to, or for the account of, the Lenders shall be treated as a sum due to such Lender.

No Security Interest. This Clause 26 gives the Creditor Parties a contractual right of set-off only, and does not create any Security
Interest over any credit balance of the Borrower.

26

TRANSFERS AND CHANGES IN LENDING OFFICES

27.1

27.2

(d)

(e)

(f)

Transfer by Borrower. The Borrower may not, without the consent of the Agent, given on the instructions of all the Lenders, transfer
any of its rights, liabilities or obligations under any Finance Document.

Transfer  by  a  Lender.  Subject  to  Clause  27.4,  a  Lender  (the  “Transferor  Lender”)  may  at  any  time,  with  the  consent  of  the
Borrower, cause:

its rights in respect of all or part of its Contribution; or

its obligations in respect of all or part of its Commitment; or

a combination of (a) and (b),

to be (in the case of its rights) transferred to, or (in the case of its obligations) assumed by, another bank or financial institution or trust,
fund or other entity (a “Transferee Lender”) which (i) is regularly engaged in or established for the purpose of making, purchasing or
investing  in  loans,  securities  or  other  financial  assets  or  the  securitization  or  similar  transaction  of  that  Transferor  Lender’s
Contribution or Commitment and (ii) is not an Affiliate of the Borrower, by delivering to the Agent a completed certificate in the form
set out in Schedule 5 with any modifications approved or required by the Agent (a “Transfer Certificate”) executed by the Transferor
Lender and the Transferee Lender.

Notwithstanding the foregoing, any rights and obligations of the Transferor Lender in its capacity as Agent or Security Trustee shall be
determined in accordance with Clause 31.

27.3

Transfer  Certificate,  delivery  and  notification.  As  soon  as  reasonably  practicable  after  a  Transfer  Certificate  is  delivered  to  the
Agent, it shall (unless it has reason to believe that the Transfer Certificate may be defective):

(e)

(f)

sign  the  Transfer  Certificate  on  behalf  of  itself,  the  Borrower,  the  other  Security  Parties,  the  Security  Trustee  and  each  of  the  other
Lenders;

on behalf of the Transferee Lender, send to the Borrower and each other Security Party letters or faxes notifying them of the Transfer
Certificate and attaching a copy of it;

(g)

send to the Transferee Lender copies of the letters or faxes sent under paragraph (b),

27.4

27.5

27.6

but the Agent shall only be obliged to execute a Transfer Certificate delivered to it by the Transferor Lender and the Transferee Lender
once  it  is  satisfied  it  has  complied  with  all  necessary  “know  your  customer”  or  other  similar  checks  under  all  applicable  laws  and
regulations to the transfer to that Transferee Lender.

Effective  Date  of  Transfer  Certificate.  A  Transfer  Certificate  becomes  effective  on  the  date,  if  any,  specified  in  the  Transfer
Certificate as its effective date, provided that it is signed by the Agent under Clause 27.3 on or before that date.

No transfer without Transfer Certificate. Except as provided in Clause 27.17, no assignment or transfer of any right or obligation of
a Lender under any Finance Document is binding on, or effective in relation to, the Borrower, any other Security Party, the Agent or the
Security Trustee unless it is effected, evidenced or perfected by a Transfer Certificate.

Lender re-organization; waiver of Transfer Certificate. If a Lender enters into any merger, de-merger or other reorganization as a
result of which all its rights or obligations vest in a successor, the Agent may, if it sees fit, by notice to the successor and the Borrower
and the Security Trustee waive the need for the execution and delivery of a Transfer Certificate and, upon service of the Agent’s notice,
the successor shall become a Lender with the same Commitment and Contribution as were held by the predecessor Lender.

27.7

Effect of Transfer Certificate. The effect of a Transfer Certificate is as follows:

(a)

(b)

(c)

to the extent specified in the Transfer Certificate, all rights and interests (present, future or contingent) which the Transferor Lender has
under or by virtue of the Finance Documents are assigned to the Transferee Lender absolutely, free of any defects in the Transferor
Lender’s title and of any rights or equities which the Borrower or any other Security Party had against the Transferor Lender;

the Transferor Lender’s Commitment is discharged to the extent specified in the Transfer Certificate;

the  Transferee  Lender  becomes  a  Lender  with  the  Contribution  previously  held  by  the  Transferor  Lender  and  a  Commitment  of  an

amount specified in the Transfer Certificate;

(d)

(e)

(f)

(g)

the Transferee Lender becomes bound by all the provisions of the Finance Documents which are applicable to the Lenders generally,
including  those  about  pro‑rata  sharing  and  the  exclusion  of  liability  on  the  part  of,  and  the  indemnification  of,  the  Agent  and  the
Security  Trustee  and,  to  the  extent  that  the  Transferee  Lender  becomes  bound  by  those  provisions  (other  than  those  relating  to
exclusion of liability), the Transferor Lender ceases to be bound by them;

any part of the Loan which the Transferee Lender advances after the Transfer Certificate’s effective date ranks in point of priority and
security in the same way as it would have ranked had it been advanced by the transferor, assuming that any defects in the transferor’s
title and any rights or equities of the Borrower or any other Security Party against the Transferor Lender had not existed;

the Transferee Lender becomes entitled to all the rights under the Finance Documents which are applicable to the Lenders generally,
including  but  not  limited  to  those  relating  to  the  Lenders  and  those  under  Clause  5.7  and  Clause  21,  and  to  the  extent  that  the
Transferee Lender becomes entitled to such rights, the Transferor Lender ceases to be entitled to them; and

in respect of any breach of a warranty, undertaking, condition or other provision of a Finance Document or any misrepresentation made
in  or  in  connection  with  a  Finance  Document,  the  Transferee  Lender  shall  be  entitled  to  recover  damages  by  reference  to  the  loss
incurred by it as a result of the breach or misrepresentation, irrespective of whether the original Lender would have incurred a loss of
that kind or amount.

The rights and equities of the Borrower or any other Security Party referred to above include, but are not limited to, any right of set off
and any other kind of cross‑claim.

27.8 Maintenance of register of Lenders. During the Security Period the Agent shall maintain a register in which it shall record the name,
Commitment,  Contribution  and  administrative  details  (including  the  lending  office)  from  time  to  time  of  each  Lender  holding  a
Transfer Certificate and the effective date (in accordance with Clause 27.4) of the Transfer Certificate; and the Agent shall make the
register  available  for  inspection  by  any  Lender,  the  Security  Trustee  and  the  Borrower  during  normal  banking  hours,  subject  to
receiving at least three (3) Business Days’ prior notice.

27.9

Reliance on register of Lenders. The entries on that register shall, in the absence of manifest error, be conclusive in determining the
identities of the Lenders and the amounts of their Commitments and Contributions and the effective dates of Transfer Certificates and
may be relied upon by the Agent and the other parties to the Finance Documents for all purposes relating to the Finance Documents.

27.10 Authorization of Agent to sign Transfer Certificates. The Borrower, the Security Trustee and each Lender irrevocably authorizes the

Agent to sign Transfer Certificates on its behalf.

27.11 Registration fee. In  respect  of  any  Transfer  Certificate,  the  Agent  shall  be  entitled  to  recover  a  registration  fee  of  $5,000  from  the

Transferor Lender or (at the Agent’s option) the Transferee Lender.

27.12 Sub-participation; subrogation assignment. A Lender may sub‑participate all or any part of its rights and/or obligations under or in
connection with the Finance Documents without the consent of, or any notice to, the Borrower, any other Security Party, the Agent or
the Security Trustee; and the Lenders may assign, in any manner and terms agreed by the Lenders, the Agent and the Security Trustee,
all or any part of those rights to an insurer or surety who has become subrogated to them.

27.13 Disclosure  of  information. The  Borrower  irrevocably  authorizes  each  Creditor  Party  to  give,  divulge  and  reveal  from  time  to  time

information and details relating to their accounts, the Ship, the Finance Documents, the Loan or the Commitments to:

(a)

(b)

(c)

(d)

(e)

(f)

any private, public or internationally recognized authorities that are entitled to and have requested to obtain such information;

the Creditor Parties’ respective head offices, branches and affiliates and professional advisors;

any other parties to the Finance Documents;

a rating agency or their professional advisors;

any person with whom such Creditor Party proposes to enter (or considers entering) into contractual relations in relation to the Loan
and/or its Commitment or Contribution; and

any other person regarding the funding, re-financing, transfer, assignment, sale, sub-participation or operational arrangement or other
transaction in relation to the Loan, its Contribution or its Commitment, including without limitation, for purposes in connection with a
securitization or any enforcement, preservation, assignment, transfer, sale or sub-participation of any of such Creditor Parties’ rights
and obligations;

provided that such Creditor Party has taken commercially reasonable efforts to ensure that any person to whom such Creditor Party
passes any information in accordance with the terms of this Clause 27.13 undertakes to maintain the confidentiality of such information
so as to protect any material non-public information of the Security Parties.

27.14 Change of lending office. A Lender may change its lending office by giving notice to the Agent and the change shall become effective

on the later of:

(a)

the date on which the Agent receives the notice; and

(b)

the date, if any, specified in the notice as the date on which the change will come into effect.

27.15 Notification. On receiving such a notice, the Agent shall notify the Borrower and the Security Trustee; and, until the Agent receives
such a notice, it shall be entitled to assume that a Lender is acting through the lending office of which the Agent last had notice.

27.16 Replacement of Reference Bank. If any Reference Bank ceases to be a Lender or is unable on a continuing basis to supply quotations
for the purposes of Clauses 5.7 to 5.12 then, unless the Borrower, the Agent and the Lenders otherwise agree, the Agent, acting on the
instructions of the Lenders, and after consulting the Borrower, shall appoint another bank (whether or not a Lender) to be a replacement
Reference  Bank;  and,  when  that  appointment  comes  into  effect,  the  first‑mentioned  Reference  Bank’s  appointment  shall  cease  to  be
effective.

27.17 Security  over  Lenders’  rights.  In  addition  to  the  other  rights  provided  to  Lenders  under  this  Clause  27,  each  Lender  may  without
consulting with or obtaining consent from the Borrower or any other Security Party, at any time charge, assign or otherwise create a
Security Interest in or over (whether by way of collateral or otherwise) all or any of its rights under any Finance Document to secure
obligations of that Lender including, without limitation:

(a)

(b)

any charge, assignment or other Security Interest to secure obligations to a federal reserve or central bank; and

in  the  case  of  any  Lender  which  is  a  fund,  any  charge,  assignment  or  other  Security  Interest  granted  to  any  holders  (or  trustee  or
representatives of holders) of obligations owed, or securities issued, by that Lender as security for those obligations or securities;

except that no such charge, assignment or Security Interest shall:

(i)

(ii)

release a Lender from any of its obligations under the Finance Documents or substitute the beneficiary of the relevant charge,
assignment or Security Interest for the Lender as a party to any of the Finance Documents; or

require any payments to be made by the Borrower or any other Security Party or grant to any person any more extensive rights
than those required to be made or granted to the relevant Lender under the Finance Documents.

27

VARIATIONS AND WAIVERS

28.1

Variations,  waivers  etc.  by  Lenders.  Subject  to  Clause  28.2,  a  document  shall  be  effective  to  vary,  waive,  suspend  or  limit  any
provision  of  a  Finance  Document,  or  any  Creditor  Party’s  rights  or  remedies  under  such  a  provision  or  the  general  law,  only  if  the
document is signed, or specifically agreed to by fax, by the Borrower, by the Agent on behalf of the Majority Lenders, by the Agent
and the Security Trustee in their own rights, and, if the document relates to a Finance Document to which a Security Party is party, by
that Security Party.

28.2

Variations, waivers etc. requiring agreement of all Lenders. As regards the following, Clause 28.1 applies as if the words “by the
Agent on behalf of the Lenders” were replaced by the words “by or on behalf of every Lender”:

(h)

(i)

(j)

(k)

(l)

(m)

(n)

28.3

28.4

(c)

(d)

(e)

a reduction in the Margin;

a postponement to the date for, or a reduction in the amount of, any payment of principal, interest, fees or other sum payable under this
Agreement or the Note;

an increase in any Lender’s Commitment;

a change to the definition of “Lenders”;

a change to Clause 3 or this Clause 28;

any  release  of,  or  material  variation  to,  a  Security  Interest,  guarantee,  indemnity  or  subordination  arrangement  set  out  in  a  Finance
Document; and

any  other  change  or  matter  as  regards  which  this  Agreement  or  another  Finance  Document  expressly  provides  that  each  Lender’s
consent is required.

Variations,  waivers  etc.  relating  to  the  Servicing  Banks. An  amendment  or  waiver  that  relates  to  the  rights  or  obligations  of  the
Agent or the Security Trustee under Clause 31 may not be effected without the consent of the Agent or the Security Trustee.

Exclusion of other or implied variations. Except for a document which satisfies the requirements of Clauses 28.1, 28.2 or 28.3, no
document, and no act, course of conduct, failure or neglect to act, delay or acquiescence on the part of the Creditor Parties or any of
them (or any person acting on behalf of any of them) shall result in the Creditor Parties or any of them (or any person acting on behalf
of  any  of  them)  being  taken  to  have  varied,  waived,  suspended  or  limited,  or  being  precluded  (permanently  or  temporarily)  from
enforcing, relying on or exercising:

a provision of this Agreement or another Finance Document; or

an Event of Default; or

a breach by the Borrower or another Security Party of an obligation under a Finance Document or the general law; or

(f)

any right or remedy conferred by any Finance Document or by the general law,

and there shall not be implied into any Finance Document any term or condition requiring any such provision to be enforced, or such
right or remedy to be exercised, within a certain or reasonable time.

28 NOTICES

29.1 General. Unless  otherwise  specifically  provided,  any  notice  under  or  in  connection  with  any  Finance  Document  shall  be  given  by
letter,  electronic  mail  (“Email”)  or  fax  and  references  in  the  Finance  Documents  to  written  notices,  notices  in  writing  and  notices
signed by particular persons shall be construed accordingly.

29.2

Addresses for communications. A notice by letter, Email or fax shall be sent:

(h)

to the Borrower:            Bulk Nordic Oasis Ltd.

Par la Ville Place
14 Par la Ville Road
Hamilton HM08
Bermuda

Attention: Ms. Deborah Davis
Facsimile: +441 292 1373
Email: ddavis@consolidated.bm

With a copy to:

Phoenix Bulk Carriers (US) LLC as agents
109 Long Wharf
Newport, Rhode Island 02840

Attention: Mr. Tony Laura
Facsimile: +401-846-1520
Email: alaura@pangaeals.com

(i)

to a Lender:                At the address below its name in Schedule 1 or (as the

case may require) in the relevant Transfer Certificate.

(j)

to the Agent:                DVB Bank SE

Platz der Republik 6
60325 Frankfurt am Main
Germany

Attention: Loan Administration Manager
Facsimile: +49 69 97 50 4444

With a copy to:

DVB Bank SE
c/o DVB Transport (US) LLC
609 Fifth Avenue, 5th Floor
New York, New York 10017

Attention: Matthew Galici

Facsimile: +1-917-369-2196
Email: matthew.galici@dvbbank.com

(k)

to the Security Trustee:            DVB Bank SE

Platz der Republik 6
60325 Frankfurt am Main
Germany

Attention: Loan Administration Manager
Facsimile: +49 69 97 50 4444

With a copy to:

DVB Bank SE
c/o DVB Transport (US) LLC

    
    
609 Fifth Avenue, 5th Floor
New York, New York 10017

Attention: Matthew Galici

Facsimile: +1-917-369-2196
Email: matthew.galici@dvbbank.com

or to such other address as the relevant party may notify the Agent or, if the relevant party is the Agent or the Security Trustee, the
Borrower, the Lenders and the Security Parties.

29.3

Effective date of notices. Subject to Clauses 29.4 and 29.5:

(g)

(h)

a notice which is delivered personally or posted shall be deemed to be served, and shall take effect, at the time when it is delivered;

a notice which is sent by Email shall be deemed to be served, and shall take effect, at the time when it is actually received in readable
form; and

(i)

a notice which is sent by fax shall be deemed to be served, and shall take effect, two (2) hours after its transmission is completed.

29.4

Service outside business hours. However, if under Clause 29.3 a notice would be deemed to be served:

(d)

(e)

29.5

29.6

(a)

(b)

29.7

(e)

(f)

on a day which is not a business day in the place of receipt; or

on such a business day, but after 5:00 p.m. local time,

the notice shall (subject to Clause 29.5) be deemed to be served, and shall take effect, at 9:00 a.m. on the next day which is such a
business day.

Illegible notices. Clauses 29.3 and 29.4 do not apply if the recipient of a notice notifies the sender within one (1) hour after the time at
which the notice would otherwise be deemed to be served that the notice has been received in a form which is illegible in a material
respect.

Valid notices. A notice under or in connection with a Finance Document shall not be invalid by reason that its contents or the manner
of serving it do not comply with the requirements of this Agreement or, where appropriate, any other Finance Document under which it
is served if:

the failure to serve it in accordance with the requirements of this Agreement or other Finance Document, as the case may be, has not
caused any party to suffer any significant loss or prejudice; or

in the case of incorrect and/or incomplete contents, it should have been reasonably clear to the party on which the notice was served
what the correct or missing particulars should have been.

Electronic communication between the Agent and a Lender. Any communication to be made between the Agent and a Lender under
or in connection with the Finance Documents may be made by Email or other electronic means, if the Agent and the relevant Lender:

agree that, unless and until notified to the contrary, this is to be an accepted form of communication;

notify  each  other  in  writing  of  their  Email  address  and/or  any  other  information  required  to  enable  the  sending  and  receipt  of
information by that means; and

(g)

notify each other of any change to their respective Email addresses or any other such information supplied to them.

Any electronic communication made between the Agent and a Lender will be effective only when actually received in readable form
and, in the case of any electronic communication made by a Lender to the Agent, only if it is addressed in such a manner as the Agent
shall specify for this purpose.

29.8

English language. Any notice under or in connection with a Finance Document shall be in English.

29.9 Meaning of “notice”. In this Clause 29, “notice” includes any demand, consent, authorization, approval, instruction, waiver or other

communication.

29

SUPPLEMENTAL

30.1

Rights cumulative, non-exclusive. The rights and remedies which the Finance Documents give to each Creditor Party are:

(l)

cumulative;

(m)

may be exercised as often as appears expedient; and

(n)

shall not, unless a Finance Document explicitly and specifically states so, be taken to exclude or limit any right or remedy conferred by
any law.

30.2

30.3

30.4

Severability of provisions. If  any  provision  of  a  Finance  Document  is  or  subsequently  becomes  void,  unenforceable  or  illegal,  that
shall not affect the validity, enforceability or legality of the other provisions of that Finance Document or of the provisions of any other
Finance Document.

Counterparts. A Finance Document may be executed in any number of counterparts.

Binding Effect. This  Agreement  shall  become  effective  on  the  Effective  Date  and  thereafter  shall  be  binding  upon  and  inure  to  the
benefit of each of the parties hereto and their respective successors and assigns.

30

THE SERVICING BANKS

31.1

Appointment and Granting.

(j)

The Agent. Each of the Lenders appoints and authorizes (with a right of revocation) the Agent to act as its agent hereunder and under
any of the other Finance Documents with such powers as are specifically delegated to the Agent by the terms of this Agreement and of
any of the other Finance Documents, together with such other powers as are reasonably incidental thereto.

(k)

The Security Trustee.

(i)

(ii)

Authorization of Security Trustee. Each of the Lenders and the Agent appoints and authorizes (with a right of revocation) the
Security Trustee to act as security trustee hereunder and under the other Finance Documents (other than the Notes) with such
powers as are specifically delegated to the Security Trustee by the terms of this Agreement and such other Finance Documents,
together with such other powers as are reasonably incidental thereto.

Granting Clause. To  secure  the  payment  of  all  sums  of  money  from  time  to  time  owing  to  the  Lenders  under  the  Finance
Documents, and the performance of the covenants of the Borrower and any other Security Party herein and therein contained,
and in consideration of the premises and of the covenants herein contained and of the extensions of credit by the Lenders, the
Security Trustee does hereby declare that it will hold as such trustee in trust for the benefit of the Lenders and the Agent, from
and after the execution and delivery thereof, all of its right, title and interest as mortgagee in, to and under the Mortgage and its
right,  title  and  interest  as  assignee  and  secured  party  under  the  other  Finance  Documents  (the  right,  title  and  interest  of  the
Security Trustee in and to the property, rights and privileges described above, from and after the execution and delivery thereof,
and  all  property  hereafter  specifically  subjected  to  the  Security  Interest  of  the  indenture  created  hereby  and  by  the  Finance
Documents by any amendment hereto or thereto are herein collectively called the “Estate”); TO HAVE AND TO HOLD the
Estate unto the Security Trustee and its successors and assigns forever, BUT IN TRUST, NEVERTHELESS, for the equal and
proportionate benefit and security of the Lenders, the Agent and their respective successors and assigns without any priority of
any one over any other, UPON THE CONDITION that, unless and until an Event of Default under this Agreement shall have
occurred and be continuing, the Borrower shall be permitted, to the exclusion of the Security Trustee, to possess and use the
Ship. IT IS HEREBY COVENANTED, DECLARED AND AGREED that all property subject or to become subject hereto is
to be held, subject to the further covenants, conditions, uses and trusts hereinafter set forth, and each Security Party, for itself
and its respective successors and assigns, hereby covenants and agrees to and with the Security Trustee and its successors in
said trust, for the equal and proportionate benefit and security of the Lenders and the Agent as hereinafter set forth.

(iii)

Acceptance of Trusts. The Security Trustee hereby accepts the trusts imposed upon it as Security Trustee by this Agreement,
and the Security Trustee covenants and agrees to perform the same as herein expressed and agrees to receive and disburse all
monies constituting part of the Estate in accordance with the terms hereof.

31.2

Scope  of  Duties. Neither  the  Agent  nor  the  Security  Trustee  (which  terms  as  used  in  this  sentence  and  in  Clause  31.5  hereof  shall
include  reference  to  their  respective  affiliates  and  their  own  respective  and  their  respective  affiliates’  officers,  directors,  employees,
agents and attorneys-in-fact):

(f)

(g)

(h)

(i)

shall have any duties or responsibilities except those expressly set forth in this Agreement and in any of the Finance Documents, and
shall not by reason of this Agreement or any of the Finance Documents be (except, with respect to the Security Trustee, as specifically
stated to the contrary in this Agreement) a trustee for a Lender;

shall be responsible to the Lenders for any recitals, statements, representations or warranties contained in this Agreement or in any of
the Finance Documents, or in any certificate or other document referred to or provided for in, or received by any of them under, this
Agreement or any of the other Finance Documents, or for the value, validity, effectiveness, genuineness, enforceability or sufficiency
of this Agreement or any of the other Finance Documents or any other document referred to or provided for herein or therein or for any
failure by a Security Party or any other person to perform any of its obligations hereunder or thereunder or for the location, condition or
value of any property covered by any Security Interest under any of the Finance Documents or for the creation, perfection or priority of
any such Security Interest;

shall be required to initiate or conduct any litigation or collection proceedings hereunder or under any of the Finance Documents unless
expressly instructed to do so in writing by the Lenders; or

shall be responsible for any action taken or omitted to be taken by it hereunder or under any of the Finance Documents or under any
other document or instrument referred to or provided for herein or therein or in connection herewith or therewith, except for its own
gross  negligence  or  willful  misconduct.  Each  of  the  Security  Trustee  and  the  Agent  may  employ  agents  and  attorneys-in-fact  and
neither the Security Trustee nor the Agent shall be responsible for the negligence or misconduct of any such agents or attorneys-in-fact
selected by it in good faith, but shall be responsible for the gross negligence or willful misconduct of such agents or attorneys-in-fact.

Each of the Security Trustee and the Agent may deem and treat the payee of a Note as the holder thereof for all purposes hereof unless
and until a written notice of the assignment or transfer thereof shall have been filed with the Agent.

31.3

Reliance. Each of the Security Trustee and the Agent shall be entitled to rely upon any certification, notice or other communication
(including any thereof by telephone, telex, telefacsimile, telegram or cable) believed by it to be genuine and correct and to have been
signed  or  sent  by  or  on  behalf  of  the  proper  person  or  persons,  and  upon  advice  and  statements  of  legal  counsel,  independent
accountants  and  other  experts  selected  by  the  Security  Trustee  or  the  Agent,  as  the  case  may  be.  As  to  any  matters  not  expressly
provided for by this Agreement or any of the other Finance Documents, each of the Security Trustee and the Agent shall in all cases be
fully protected in acting, or in refraining from acting, hereunder or thereunder in accordance with instructions signed by the Lenders,
and such instructions and any action taken or failure to act pursuant thereto shall be binding on all of the Lenders.

31.4 Knowledge. Neither the Security Trustee nor the Agent shall be deemed to have knowledge or notice of the occurrence of a Potential
Event of Default or Event of Default (other than, in the case of the Agent, the non‑payment of principal of or interest on the Loan or
actual  knowledge  thereof)  unless  each  of  the  Security  Trustee  and  the  Agent  has  received  notice  from  a  Lender  or  the  Borrower
specifying  such  Potential  Event  of  Default  or  Event  of  Default  and  stating  that  such  notice  is  a  “Notice  of  Default”.  If  the  Agent
receives such a notice of the occurrence of such Potential Event of Default or Event of Default, the Agent shall give prompt notice
thereof  to  the  Security  Trustee  and  the  Lenders  (and  shall  give  each  Lender  prompt  notice  of  each  such  non‑payment).  Subject  to
Clause 31.8 hereof, the Security Trustee and the Agent shall take such action with respect to such Potential Event of Default or Event
of Default or other event as shall be directed by the Lenders, except that, unless and until the Security Trustee and the Agent shall have
received such directions, each of the Security Trustee and the Agent may (but shall not be obligated to) take such action, or refrain from
taking such action, with respect to such Potential Event of Default or Event of Default or other event as it shall deem advisable in the
best interest of the Lenders.

31.5

31.6

31.7

31.8

31.9

Security Trustee and Agent as Lenders. Each of the Security Trustee and the Agent (and any successor acting as Security Trustee or
Agent, as the case may be) in its individual capacity as a Lender hereunder shall have the same rights and powers hereunder as any
other Lender and may exercise the same as though it were not acting as the Security Trustee or the Agent, as the case may be, and the
term “Lender” or “Lenders” shall, unless the context otherwise indicates, include each of the Security Trustee and the Agent in their
respective individual capacities. Each of the Security Trustee and the Agent (and any successor acting as Security Trustee and Agent, as
the case may be) and their respective affiliates may (without having to account therefor to a Lender) accept deposits from, lend money
to and generally engage in any kind of banking, trust or other business with the Borrower and any of its subsidiaries or affiliates as if it
were  not  acting  as  the  Security  Trustee  or  the  Agent,  as  the  case  may  be,  and  each  of  the  Security  Trustee  and  the  Agent  and  their
respective  affiliates  may  accept  fees  and  other  consideration  from  the  Borrower  for  services  in  connection  with  this  Agreement  or
otherwise without having to account for the same to the Lenders.

Indemnification  of  Security  Trustee  and  Agent.  The  Lenders  severally  agree,  ratably  in  accordance  with  the  aggregate  principal
amount  of  each  Lender’s  Contribution  in  the  Loan,  to  indemnify  each  of  the  Agent  and  the  Security  Trustee  (to  the  extent  not
reimbursed under other provisions of this Agreement, but without limiting the obligations of the Borrower under said other provisions)
for  any  and  all  liabilities,  obligations,  losses,  damages,  penalties,  actions,  judgments,  suits,  costs,  expenses  or  disbursements  of  any
kind and nature whatsoever which may be imposed on, incurred by or asserted against the Security Trustee or the Agent in any way
relating to or arising out of this Agreement or any of the other Finance Documents or any other documents contemplated by or referred
to herein or therein or the transactions contemplated hereby (including, without limitation, the costs and expenses which the Borrower
are  to  pay  hereunder,  but  excluding,  unless  an  Event  of  Default  has  occurred  and  is  continuing,  normal  administrative  costs  and
expenses  incident  to  the  performance  of  their  respective  agency  duties  hereunder)  or  the  enforcement  of  any  of  the  terms  hereof  or
thereof or of any such other documents, except that no Lender shall be liable for any of the foregoing to the extent they arise from the
gross negligence or willful misconduct of the party to be indemnified.

Reliance on Security Trustee or Agent. Each Lender agrees that it has, independently and without reliance on the Security Trustee,
the  Agent  or  any  other  Lender,  and  based  on  such  documents  and  information  as  it  has  deemed  appropriate,  made  its  own  credit
analysis  of  the  Borrower  and  decision  to  enter  into  this  Agreement  and  that  it  will,  independently  and  without  reliance  upon  the
Security Trustee, the Agent or any other Lender, and based on such documents and information as it shall deem appropriate at the time,
continue to make its own analysis and decisions in taking or not taking action under this Agreement or any of the Finance Documents.
None  of  the  Security  Trustee  or  the  Agent  shall  be  required  to  keep  itself  informed  as  to  the  performance  or  observance  by  the
Borrower of this Agreement or any of the Finance Documents or any other document referred to or provided for herein or therein or to
inspect the properties or books of any Borrower. Except for notices, reports and other documents and information expressly required to
be furnished to the Lenders by the Security Trustee or the Agent hereunder, neither the Security Trustee nor the Agent shall have any
duty or responsibility to provide a Lender with any credit or other information concerning the affairs, financial condition or business of
either Borrower or any subsidiaries or affiliates thereof which may come into the possession of the Security Trustee, the Agent or any
of their respective affiliates.

Actions  by  Security  Trustee  and  Agent. Except  for  action  expressly  required  of  the  Security  Trustee  or  the  Agent  hereunder  and
under the other Finance Documents, each of the Security Trustee and the Agent shall in all cases be fully justified in failing or refusing
to act hereunder and thereunder unless it shall receive further assurances to its satisfaction from the Lenders of their indemnification
obligations under Clause 31.6 against any and all liability and expense which may be incurred by it by reason of taking or continuing to
take any such action.

Resignation and Removal. Subject to the appointment and acceptance of a successor Security Trustee or Agent (as the case may be)
as provided below, each of the Security Trustee and the Agent may resign at any time by giving notice thereof to the Lenders and the
Borrower, and the Security Trustee or the Agent may be removed at any time with or without cause by the Lenders by giving notice
thereof to the Agent, the Security Trustee, the Lenders and the Borrower. Upon any such resignation or removal, the Lenders shall have

the right to appoint a successor Security Trustee or Agent, as the case may be. If no successor Security Trustee or Agent, as the case
may be, shall have been so appointed by the Lenders or, if appointed, shall not have accepted such appointment within 30 days after the
retiring  Security  Trustee’s  or  Agent’s,  as  the  case  may  be,  giving  of  notice  of  resignation  or  the  Lenders’  removal  of  the  retiring
Security Trustee or Agent, as the case may be, then the retiring Security Trustee or Agent, as the case may be, may, on behalf of the
Lenders,  appoint  a  successor  Security  Trustee  or  Agent.  Upon  the  acceptance  of  any  appointment  as  Security  Trustee  or  Agent
hereunder  by  a  successor  Security  Trustee  or  Agent,  such  successor  Security  Trustee  or  Agent,  as  the  case  may  be,  shall  thereupon
succeed to and become vested with all the rights, powers, privileges and duties of the retiring Security Trustee or Agent, as the case
may  be,  and  the  retiring  Security  Trustee  or  Agent  shall  be  discharged  from  its  duties  and  obligations  hereunder.  After  any  retiring
Security Trustee or Agent’s resignation or removal hereunder as Security Trustee or Agent, as the case may be, the provisions of this
Clause 31 shall continue in effect for its benefit in respect of any actions taken or omitted to be taken by it while it was acting as the
Security Trustee or the Agent, as the case may be.

31.10 Release of Collateral. Without the prior written consent of the Lenders, neither the Security Trustee nor the Agent will consent to any
modification, supplement or waiver under any of the Finance Documents nor without the prior written consent of all of the Lenders
release  any  Collateral  or  otherwise  terminate  any  Security  Interest  under  the  Finance  Documents,  except  that  no  such  consent  is
required, and each of the Security Trustee and the Agent is authorized, to release any Security Interest covering property if the Secured
Liabilities have been paid and performed in full or which is the subject of a disposition of property permitted hereunder or to which the
Lenders have consented.

31

LAW AND JURISDICTION

32.1 Governing law. THIS AGREEMENT AND THE OTHER FINANCE DOCUMENTS (EXCEPT AS OTHERWISE PROVIDED IN A
FINANCE  DOCUMENT)  SHALL  BE  GOVERNED  BY,  AND  CONSTRUED  IN  ACCORDANCE  WITH,  THE  LAWS  OF  THE
STATE OF NEW YORK WITHOUT REGARD TO ITS CONFLICT OF LAW PRINCIPLES.

32.2

Consent to Jurisdiction.

(f)

The Borrower hereby irrevocably and unconditionally submits, for itself and its property, to the nonexclusive jurisdiction of any New
York State court or Federal court of the United States of America sitting in New York County, and any appellate court thereof, in any
action or proceeding arising out of or relating to this Agreement or any of the other Finance Documents to which such Security Party is
a party or for recognition or enforcement of any judgment, and each of the parties hereto hereby irrevocably and unconditionally agrees
that all claims in respect of any such action or proceeding may be heard and determined in such New York State Court or, to the extent
permitted by law, in such Federal court. Each of the parties hereto agrees that a final judgment in any such action or proceeding shall be
conclusive and may be enforced in other jurisdictions by suit on the judgment or in any other manner provided by law.

(g)

Nothing in this Clause 32.2 shall affect the right of a Creditor Party to bring any action or proceeding against a Security Party or its
property in the courts of any other jurisdictions where such action or proceeding may be heard.

(h)

The Borrower hereby irrevocably and unconditionally waives to the fullest extent it may legally and effectively do so:

(i)

(ii)

any  objection  which  it  may  now  or  hereafter  have  to  the  laying  of  venue  of  any  suit,  action  or  proceeding  arising  out  of  or
relating to this Agreement or any other Finance Document to which it is a party in any New York State or Federal court and the
defense of an inconvenient forum to the maintenance of such action or proceeding in any such court; and

any  immunity  from  suit,  the  jurisdiction  of  any  court  in  which  judicial  proceedings  may  at  any  time  be  commenced  with
respect  to  this  Agreement  or  any  other  Finance  Document  or  from  any  legal  process  with  respect  to  itself  or  its  property
(including without limitation attachment prior to judgment, attachment in aid of execution of judgment, set-off, execution of a
judgment or any other legal process), and to the extent that in any such jurisdiction there may be attributed to such person such
an immunity (whether or not claimed), such person hereby irrevocably agrees not to claim such immunity.

(i)

The Borrower hereby agrees to appoint Leicht & Rein Tax Associates, Ltd., with offices currently located at 570 Seventh Avenue, New
York, NY 10018 as its designated agent for service of process for any action or proceeding arising out of or relating to this Agreement
or any other Finance Document. The Borrower also irrevocably consents to the service of any and all process in any such action or
proceeding by the mailing of copies of such process to its address specified in Clause 29.2. The Borrower also agrees that service of
process may be made on it by any other method of service provided for under the applicable laws in effect in the State of New York.

32.3

Creditor  Party  rights  unaffected.  Nothing  in  this  Clause  32  shall  exclude  or  limit  any  right  which  any  Creditor  Party  may  have
(whether under the law of any country, an international convention or otherwise) with regard to the bringing of proceedings, the service
of process, the recognition or enforcement of a judgment or any similar or related matter in any jurisdiction.

32.4 Meaning  of  “proceedings”.  In  this  Clause  32,  “proceedings”  means  proceedings  of  any  kind,  including  an  application  for  a

provisional or protective measure.

32

WAIVER OF JURY TRIAL

33.1 WAIVER.  THE  BORROWER  AND  THE  CREDITOR  PARTIES  MUTUALLY  AND  IRREVOCABLY  WAIVE  ANY  AND  ALL
RIGHT  TO  TRIAL  BY  JURY  IN  ANY  LEGAL  ACTION  OR  PROCEEDING  ARISING  OUT  OF  OR  RELATING  TO  THIS
AGREEMENT OR THE TRANSACTIONS CONTEMPLATED HEREBY.

33

PATRIOT ACT NOTICE

34.1

PATRIOT  Act  Notice.  Each  of  the  Agent  and  the  Lenders  hereby  notifies  the  Borrower  that  pursuant  to  the  requirements  of  the
PATRIOT Act and the policies and practices of the Agent and each Lender, the Agent and each of the Lenders is required to obtain,
verify  and  record  certain  information  and  documentation  that  identifies  each  of  the  Security  Parties  which  information  includes  the
name and address of each such person and such other information that will allow the Agent and each of the Lenders to identify each
such person in accordance with the PATRIOT Act.

[SIGNATURE PAGE FOLLOWS ON NEXT PAGE]

EXECUTION PAGE

WHEREFORE, the parties hereto have caused this Loan Agreement to be executed as of the date first above written.

BULK NORDIC OASIS LTD.,
as Borrower

By: /s/Deborah L. Davis             
Name: Deborah L. Davis
Title: Director

DVB BANK SE, as Lender, Agent and Security Trustee

By: /s/ Han Deng                      
Name: Han Deng
Title: Attorney-in-Fact

SCHEDULE 1 

LENDERS AND COMMITMENTS

Lending Office

Platz der Republic 6
60325 Frankfurt am Main
Germany

Commitment

$21,500,000

SCHEDULE 2 

INTENTIONALLY OMITTED

SCHEDULE 3 

DRAWDOWN NOTICE

Lender

DVB BANK SE

Address for Notices:
Platz der Republic 6
60325 Frankfurt am Main
Germany

Attention: Loan Administration Manager
Facsimile: +49 69 97 50 4444

with a copy to:

DVB Bank SE
c/o DVB Transport (US) LLC
609 Fifth Avenue, 5th Floor
New York, New York 10017

Attention: Matthew Galici

Facsimile: +1-917-369-2196
Email: matthew.galici@dvbbank.com

To:    DVB Bank SE, as Agent

Platz der Republic 6

60325 Frankfurt am Main
Germany

Attention: Loans Administration Manager

Cc:    DVB Bank SE

c/o DVB Transport (US) LLC
609 Fifth Avenue, 5th Floor
New York, New York 10017

Attention: Matthew Galici
Facsimile: +1-917-369-2196

DRAWDOWN NOTICE

[l], 2015

1. We  refer  to  the  loan  agreement  dated  as  of  [l],  2015  (the  “Loan  Agreement”)  among  ourselves,  as  Borrower,  the  Lenders  referred  to
therein, and yourselves as Agent and as Security Trustee in connection with a facility of up to US$21,500,000. Terms defined in the Loan
Agreement have their defined meanings when used in this Drawdown Notice.

2. We request to borrow as follows:

(a) Amount: US$[l];

(b) Drawdown Date: [l], 2015;

(c) Duration of the first Interest Period shall be 3 months; and

(d) Payment instructions:

[l]

3. We represent and warrant that:

(a)

(b)

(c)

(d)

(e)

no Event of Default or Potential Event of Default has occurred or would result from the borrowing of the Advance;

the representations and warranties in Clause 10 and those of the Borrower or any other Security Party which are set out in the other
Finance Documents are true and not misleading as of the date of this Drawdown Notice and will be true and not misleading as of the
Drawdown Date, in each case with reference to the circumstances then existing;

there has been no material change in the consolidated financial condition, operations or business prospects of the Borrower or any of
the Guarantors since the date on which the Borrower and/or the Guarantors provided information concerning those topics to the Agent
and/or any Lender;

none  of  the  Borrower,  the  Guarantors  or  any  of  their  respective  subsidiaries  or  Affiliates  has  launched  any  other  facilities  or  debt
transactions into the international capital markets either publicly or privately that could have a negative or adverse effect on the loan
facility contemplated by this Agreement; and

if  the  Collateral  Maintenance  Ratio  were  applied  immediately  following  the  making  of  the  Advance,  the  Borrower  would  not  be
required to provide additional Collateral or prepay part of the Loan under Clause 15.

4. This notice cannot be revoked without the prior consent of the Lenders.

5. We authorize you to deduct the outstanding fees and expenses referred to in Clause 21 from the amount of the Loan.

Name
Title
for and on behalf of
BULK NORDIC OASIS LTD.

                                                   
SCHEDULE 4 

CONDITION PRECEDENT DOCUMENTS

PART A

The following are the documents referred to in Clause 9.1(a)(i):  

1. A duly executed original of this Agreement and the DVB Loan Administration form attached as Schedule 8.

2. A copy of each Time Charter (and all addenda and supplements thereto), in form and substance acceptable to the Agent and certified as of a
date reasonably near the date of the Drawdown Notice by a director, an officer, an authorized person or an attorney-in-fact of the Borrower
as being a true and correct copy thereof.

3. Copies of certificates dated as of a date reasonably near the date of the Drawdown Notice, certifying that each of the Security Parties is

duly incorporated or formed and in good standing under the laws of its respective jurisdiction of incorporation or formation.

4. Copies of the constitutional documents and each amendment thereto, of each of the Security Parties, certified as of a date reasonably near
the date of the Drawdown Notice by a director, an officer, an authorized person or an attorney-in-fact of such person as being a true and
correct copy thereof.

5. Copies  of  the  resolutions  of  the  directors  (or  equivalent  governing  body)  and,  where  applicable,  the  shareholders  (or  equivalent  equity
holders), of each of the Security Parties authorizing the execution of each of the Finance Documents to which that person is a party and, in
the  case  of  the  Borrower,  authorizing  a  director,  an  officer,  an  authorized  person  or  an  attorney-in-fact  of  the  Borrower  to  give  the
Drawdown Notice and other notices required under the Finance Documents, in each case certified as of a date reasonably near the date of
the Drawdown Notice by a director, an officer, an authorized person or an attorney-in-fact of such person as being a true and correct copy
thereof,

6. An incumbency certificate in respect of the officers and directors (or equivalent), of each of the Security Parties and signature samples of

any signatories to any Finance Document.

7. The original or a certified copy of any power of attorney under which any Finance Document is executed on behalf of a Security Party.

8. Copies of all consents which any of the Security Parties requires to enter into, or make any payment under, any Finance Document, each
certified as of a date reasonably near the date of the Drawdown Notice by a director, an officer, an authorized person or an attorney-in-fact
of such party as being a true and correct copy thereof, or certification by such director, officer, authorized person or attorney-in-fact that no
such consents are required.

9. Copies of any mandates or other documents required in connection with the opening or operation of the Earnings Account, certified as of a
date reasonably near the date of the Drawdown Notice by a director, an officer, an authorized person or an attorney-in-fact of the Borrower
as being a true and correct copy thereof.

10. Documentary evidence that the capital structure of each of the Borrower and the Guarantors, is satisfactory to and in the sole discretion of

the Agent.

11. Documentary evidence that the agent for service of process named in Clause 32 of this Agreement has accepted its appointment.

12. If  the  Agent  so  requires,  in  respect  of  any  of  the  documents  referred  to  above,  a  certified  English  translation  prepared  by  a  translator

approved by the Agent.

The following are the documents referred to in Clause 9.1(b):

PART B

1. A duly executed original of each Finance Document (and of each document required to be delivered by each Finance Document) other than

those referred to in Part A(1) above.

i. If the Drawdown Date is more than five (5) Business Days after the date of the Drawdown Notice, a bringdown certificate of each of the
Security Parties certifying as of the Drawdown Date as to the absence of any amendments to the documents of such person referred to in
paragraphs 3, 4 and 5 of Part A since the date of the Drawdown Notice.

1.

2.

(a)

(b)

Certification by the Borrower as of the date of the Drawdown Date for the Advance as to the matters described in Clauses 9.1(d) and
(e).

Documentary evidence that:

the Ship is definitively registered in the name of the Borrower under the law and flag of the Republic of Panama;

the Mortgage has been registered against the Ship as a valid first preferred ship mortgage in accordance with the laws of the Republic
of Panama;

(c)

(d)

(e)

(f)

3.

4.

5.

6.

(a)

(b)

(c)

7.

8.

9.

10.

11.

12.

13.

the Security Interests intended to be created by each of the Finance Documents have been duly perfected under applicable law;

the Ship is in the absolute and unencumbered ownership of the Borrower save as contemplated by the Finance Documents;

the  Ship  is  insured  in  accordance  with  the  provisions  of  Clause  13  of  this  Agreement  and  all  requirements  therein  in  respect  of
insurances have been complied with; and

the  Ship  maintains  the  highest  class  for  vessels  of  its  type  with  the  Classification  Society  free  of  any  recommendations  and
qualifications (which status shall be established by a Confirmation of Class Certificate issued by the Classification Society and dated a
date reasonably near the Drawdown Date (NB: a “Class Statement” or similar instrument shall not be acceptable for purposes of this
clause)).

A  Valuation  of  the  Fair  Market  Value  of  the  Ship,  addressed  to  the  Agent  and  the  Lenders,  stated  to  be  for  the  purposes  of  this
Agreement and dated not more than 14 days before the Drawdown Date, which evidences a Fair Market Value for the Ship of not less
than  142.8%  of  the  Loan.  For  purposes  of  this  Valuation  of  the  Fair  Market  Value,  only  one  (1)  appraisal  is  required,  same  to  be
provided by an Approved Broker mutually agreed between the Agent and the Borrower.

A survey report addressed to the Agent and the Lenders, stated to be for the purposes of this Agreement from an independent marine
surveyor selected by the Agent in respect of the physical condition of the Ship, which report shall confirm the condition of the Ship to
the satisfaction of the Agent and the Lenders, in their sole discretion.

Documentary evidence that the Borrower has sent an instruction letter in the form of Schedule 9 hereto to the Classification Society as
required  under  Clause  14.4  and  that  the  Classification  Society  has  executed  the  undertaking  in  the  form  of  Schedule  10  hereto  as
required by Clause 14.4.

The following documents establishing that the Ship will, as from the Drawdown Date, be managed by an Approved Manager on terms
acceptable to the Agent:

a copy of the Approved Management Agreement, certified as of the Drawdown Date by a director, an officer, an authorized person or
an attorney-in-fact of the Borrower as being a true and correct copy thereof;

a Manager’s Undertaking executed by the Approved Manager in favor of the Agent; and

copies of the Approved Manager’s Document of Compliance and of the Ship’s ISSC and Safety Management Certificate (together with
any  other  details  of  the  applicable  safety  management  system  which  the  Agent  requires),  certified  as  of  the  Drawdown  Date  by  a
director, an officer, an authorized person or an attorney-in-fact of the Approved Manager as being a true and correct copy thereof.

A favorable opinion from an independent insurance consultant acceptable to the Agent on such matters relating to the insurances for the
Ship as the Agent may require.

A certificate that the Ship is free from Asbestos/Glass Wool and nuclear products (to be provided by the Borrower on a best efforts
basis but only if available to the Borrower).

A copy of the approval page, a copy of the page giving the description of the Ship and a copy of the page where the Ship’s LDT is
described in the stability booklet (to be provided by the Borrower on a best efforts basis but only if available to the Borrower).

A copy of the Builder’s Certificate or Bill of Sale, together with the Protocol of Delivery and Acceptance, with respect to the Ship,
certified as of the Drawdown Date by a director, an officer, an authorized person or an attorney-in-fact of the Borrower as being a true
and correct copy thereof.

A copy of the chartering description of the Ship.

A  favorable  opinion  of  Watson  Farley  &  Williams  LLP,  New  York  counsel  for  the  Creditor  Parties,  in  form,  scope  and  substance
satisfactory to the Creditor Parties.

Favorable legal opinions from lawyers appointed by any of the Security Parties or the Agent on such matters concerning the laws of
such relevant jurisdictions as the Agent may require (including without limitation Panama, Bermuda, Singapore, Switzerland, Jersey
and England).

SCHEDULE 5 

TRANSFER CERTIFICATE

The  Transferor  and  the  Transferee  accept  exclusive  responsibility  for  ensuring  that  this  Certificate  and  the  transaction  to  which  it
relates comply with all legal and regulatory requirements applicable to them respectively.

To:

[Name  of  Agent]  for  itself  and  for  and  on  behalf  of  the  Borrower,  the  Security  Trustee  and  each  Lender,  as  defined  in  the  Loan

Agreement referred to below.

1. This  Certificate  relates  to  an  Loan  Agreement  dated  as  of  [l],  2015  (the  “Loan  Agreement”)  among  (1)  Bulk  Nordic  Oasis  Ltd.  (the
“Borrower”),  (2)  the  banks  and  financial  institutions  named  therein  as  Lenders,  (3)  DVB  Bank  SE  as  Agent  and  (4)  DVB  Bank  SE  as
Security Trustee for a loan facility of up to $21,500,000.

[Date]

2.

3.

4.

5.

6.

7.

8.

(a)

(a)

(b)

9.

(f)

(g)

(h)

(i)

In  this  Certificate,  terms  defined  in  the  Loan  Agreement  shall,  unless  the  contrary  intention  appears,  have  the  same  meanings  when
used in this Certificate and:

“Relevant Parties” means the Agent, the Borrower, the Security Trustee and each Lender;

“Transferor” means [full name] of [lending office];

“Transferee” means [full name] of [lending office].

The effective date of this Certificate is [l], provided that this Certificate shall not come into effect unless it is signed by the Agent on
or before that date.

[The Transferor assigns to the Transferee absolutely all rights and interests (present, future or contingent) which the Transferor has as
Lender  under  or  by  virtue  of  the  Agreement  and  every  other  Finance  Document  in  relation  to  [l]%  of  its  Contribution,  which
percentage represents $[l].

[By  virtue  of  this  Certificate  and  Clause  27  of  the  Agreement,  the  Transferor  is  discharged  [entirely  from  its  Commitment  which
amounts to $[l]] [from [l]% of its Commitment, which percentage represents $[l]] and the Transferee acquires a Commitment of $[l].]

The Transferee undertakes with the Transferor and each of the Relevant Parties that the Transferee will observe and perform all the
obligations under the Finance Documents which Clause 27 of the Agreement provides will become binding on it upon this Certificate
taking effect.

The Agent, at the request of the Transferee (which request is hereby made) accepts, for the Agent itself and for and on behalf of every
other Relevant Party, this Certificate as a Transfer Certificate taking effect in accordance with Clause 27 of the Agreement.

The Transferor:

warrants to the Transferee and each Relevant Party that:

(i)

the Transferor has full capacity to enter into this transaction and has taken all corporate action and obtained all consents which
are required in connection with this transaction; and

(ii)

this Certificate is valid and binding as regards the Transferor;

warrants to the Transferee that the Transferor is absolutely entitled, free of encumbrances, to all the rights and interests covered by the
assignment in paragraph 4; and

undertakes with the Transferee that the Transferor will, at its own expense, execute any documents which the Transferee reasonably
requests for perfecting in any relevant jurisdiction the Transferee’s title under this Certificate or for a similar purpose.

The Transferee:

confirms that it has received a copy of the Agreement and each of the other Finance Documents;

agrees that it will have no rights of recourse on any ground against the Transferor, the Agent, the Security Trustee or any Lender in the
event that:

(i)

(ii)

(iii)

any of the Finance Documents prove to be invalid or ineffective;

the Borrower or any other Security Party fails to observe or perform its obligations, or to discharge its liabilities, under any of
the Finance Documents;

it proves impossible to realize any asset covered by a Security Interest created by a Finance Document, or the proceeds of such
assets  are  insufficient  to  discharge  the  liabilities  of  the  Borrower  or  any  other  Security  Party  under  any  of  the  Finance
Documents;

agrees that it will have no rights of recourse on any ground against the Agent, the Security Trustee or any Lender in the event that this
Certificate proves to be invalid or ineffective;

warrants to the Transferor and each Relevant Party that:

(i)

it has full capacity to enter into this transaction and has taken all corporate action and obtained all consents which it needs to

take or obtain in connection with this transaction; and

(ii)

that this Certificate is valid and binding as regards the Transferee; and

confirms the accuracy of the administrative details set out below regarding the Transferee.

The Transferor and the Transferee each undertake with the Agent and the Security Trustee severally, on demand, fully to indemnify the
Agent and/or the Security Trustee in respect of any claim, proceeding, liability or expense (including all legal expenses) which they or
either  of  them  may  incur  in  connection  with  this  Certificate  or  any  matter  arising  out  of  it,  except  such  as  are  shown  to  have  been
mainly  and  directly  caused  by  the  gross  negligence  or  willful  misconduct  of  the  Agent’s  or  the  Security  Trustee’s  own  officers  or
employees.

The Transferee shall repay to the Transferor on demand so much of any sum paid by the Transferor under paragraph 10 as exceeds one-
half of the amount demanded by the Agent or the Security Trustee in respect of a claim, proceeding, liability or expense which was not
reasonably foreseeable at the date of this Certificate; but nothing in this paragraph shall affect the liability of each of the Transferor and
the Transferee to the Agent or the Security Trustee for the full amount demanded by it.

The Transferee confirms that, immediately following the effective date of this Certificate, the Transferee will be a FATCA [Exempt
Party] [Non-Exempt Party].

(j)

10.

11.

12.

[Name of Transferor]    [Name of Transferee]

By: _______________________    By: _______________________
Name:    Name:
Title:    Title:
Date:    Date:

AGENT

Signed for itself and for and on behalf of itself
as Agent and for every other Relevant Party

[Name of Agent]

Administrative Details of Transferee

By: _______________________
Name:
Title:
Date:

Name of Transferee:

Lending Office:

Contact Person

(Loan Administration Department):

Telephone:

Fax:

Contact Person

(Credit Administration Department):

Telephone:

Fax:

Account for payments:

Note: This  Transfer  Certificate  alone  may  not  be  sufficient  to  transfer  a  proportionate  share  of  the  Transferor’s  interest  in  the  security
constituted by the Finance Documents in the Transferor’s or Transferee’s jurisdiction. It is the responsibility of each Lender to ascertain
whether any other documents are required for this purpose.

SCHEDULE 6 

INTENTIONALLY OMITTED

SCHEDULE 7 

LIST OF APPROVED BROKERS

SCHEDULE 8 

DVB LOAN ADMINISTRATION FORM

Maritime Strategies International Ltd.
Arrow London
Compass Maritime
Maersk Brokers
Howe Robinson
SSY

To:    DVB Bank SE, as Agent

Platz der Republic 6
60325 Frankfurt am Main
Germany

Attention: Transaction & Loan Services

Cc:    DVB Bank SE

c/o DVB Transport (US) LLC
609 Fifth Avenue, 5th Floor
New York, New York 10017

Attention: Matthew Galici
Facsimile: +1 917 369 2196

Date:    [l], 2015

Re:

Providing financing to Bulk Nordic Oasis Ltd. (the “Company”) in relation to m.v. NORDIC OASIS (the “Financing”).

We refer to the Financing and a facility agreement (the “Facility Agreement”) dated as of [l], 2015 and entered into between, inter alia, (1) us,
as borrower, (2) the banks and financial institutions named therein as Lenders, (3) DVB Bank SE as Agent and (4) DVB Bank SE as Security
Trustee in relation to the Financing. Terms and expressions not otherwise defined herein shall have the same meaning as defined in the Facility
Agreement.

We hereby appoint the following persons to act as our point of contact with regards to any issue arising in connection with the administration to
the Facility Agreement or any other documents related to the Financing:

1. [name], title
2. [name], title
3. [name], title

No other persons other than the [Directors] [Officers] of each Company or the persons listed above (the “Authorized Persons”)  are  hereby
authorized  to  request  any  information  from  you  regarding  the  Facility  Agreement  or  any  other  matter  related  to  the  Financing  or  either
Company or communicate with you in any way regarding the forgoing in and under any circumstances.

For the avoidance of doubt, the following are the Directors [and Officers] of the Companies:

1. [name], title
2. [name], title
3. [name], title

4. [name], title

This list of authorized persons may only be amended, modified or varied in writing by an Authorized Person with copy to the other Authorized
Persons. We agree to indemnify you and hold you harmless in relation to any information you provide to any Authorized Person. This letter
shall be governed and construed in accordance with New York law.

Yours sincerely,

BULK NORDIC OASIS LTD.

By: ____________________

Name
Authorized Person

SCHEDULE 9 

FORM OF LETTER OF INSTRUCTION TO CLASSIFICATION SOCIETY

To:    [l]

Date:    [l], 2015

Dear Sirs:

Name of ship: m.v. “NORDIC OASIS” (the “Ship”)
Flag: PANAMA
IMO Number: 9727120
Name of Owner: BULK NORDIC OASIS LTD. (the “Owner”)
Name of mortgagee: DVB BANK SE (the “Mortgagee”)

We refer to the Ship, which is registered in the ownership of the Owner, and which has been entered in and classed by [l] (the “Classification
Society”).

The Mortgagee has agreed to provide financing to the Owner upon condition that, among other things, the Owner issues to the Mortgagee this
letter of instruction to the Classification Society in the form presented by the Mortgagee.

The Owner and the Mortgagee irrevocably and unconditionally instruct and authorise the Classification Society (notwithstanding any previous
instructions whatsoever which the Owner may have given to the Classification Society to the contrary) as follows:

1

2

3

to send to the Mortgagee, following receipt of a written request from the Mortgagee, certified true copies of all original certificates of
class and other class records held by the Classification Society in relation to the Ship;

to allow the Mortgagee (or its agents), at any time and from time to time, to inspect the original class and related records of the Owner
and the Ship at the offices of the Classification Society and to take copies of them and, to the extent possible, to grant the Mortgagee
electronic access to such records;

to  notify  the  Mortgagee  immediately  by  email  to  techcom@dvbbank.com  and  Matthew.Galici@dvbbank.com  if  the  Classification
Society:

(a)

(b)

(c)

receives notification from the Owner or any other person that the Ship’s classification society is to be changed;

imposes a condition of class or issues a class recommendation in respect of the Ship;

becomes aware of any facts or matters which may result or have resulted in a change, suspension, discontinuance, withdrawal or
expiry of the Ship’s class under the rules or terms and conditions of the Owner’s or the Ship’s membership of the Classification
Society;

4

following receipt of a written request from the Mortgagee:

(a)

(b)

to  confirm  that  the  Owner  is  not  in  default  of  any  of  its  contractual  obligations  or  liabilities  to  the  Classification  Society  and,
without limiting the foregoing, that it has paid in full all fees or other charges due and payable to the Classification Society; or

if the Owner is in default of any of its contractual obligations or liabilities to the Classification Society, to specify to the Mortgagee
in  reasonable  detail  the  facts  and  circumstances  of  such  default,  the  consequences  thereof,  and  any  remedy  period  agreed  or
allowed by the Classification Society.

Notwithstanding the above instructions given for the benefit of the Mortgagee, the Owner shall continue to be responsible to the Classification
Society for the performance and discharge of all its obligations and liabilities relating to or arising out of or in connection with the contract it

has with the Classification Society, and nothing in this letter should be construed as imposing any obligation or liability on the Mortgagee to the
Classification Society in respect thereof. The instructions and authorisations which are contained in this notice shall remain in full force and
effect until the Owner and the Mortgagee together give you notice in writing revoking them.

The Owner undertakes to reimburse the Classification Society in full for any costs or expenses it may incur in complying with the instructions
and authorisations referred to in this letter.

This letter and any non-contractual obligations arising from or connected with it are governed by New York law.

...............................    
For and on behalf of    
BULK NORDIC OASIS LTD.

...............................    
For and on behalf of    
DVB BANK SE

SCHEDULE 10 

FORM OF CLASSIFICATION SOCIETY LETTER OF UNDERTAKING

To:    BULK NORDIC OASIS LTD.
and

DVB BANK SE

Dated:     [l], 2015

Dear Sirs:

Name of ship: m.v. “NORDIC OASIS” (the “Ship”)
Flag: Panama
IMO Number: 9727120
Name of Owner: BULK NORDIC OASIS LTD. (the “Owner”)
Name of mortgagee: DVB BANK SE (the “Mortgagee”)

We [l], hereby acknowledge receipt of a letter (a copy of which is attached hereto) dated [l], 2015 sent to us by the Owner and the Mortgagee
(together the “Instructing Parties”) regarding the Ship.

In consideration of the agreement by the Mortgagee to approve the selection of [l] (the receipt and adequacy of which is hereby acknowledged),
we undertake to comply with the instructions of the Instructing Parties contained in such letter.

This letter and any non-contractual obligations arising out of or in connection with it shall be governed by New York law.

Yours faithfully

For and on behalf of
[l]

APPENDIX A 

FORM OF APPROVED MANAGER’S UNDERTAKING

APPENDIX B 

FORM OF COMPLIANCE CERTIFICATE

APPENDIX C 

FORM OF EARNINGS ACCOUNT PLEDGE (CHARGE OVER CASH DEPOSIT)

APPENDIX D 

FORM OF EARNINGS ASSIGNMENT

APPENDIX E 

FORM OF GUARANTEE

APPENDIX F 

FORM OF INSURANCE ASSIGNMENT

APPENDIX G 

FORM OF MORTGAGE

APPENDIX H

FORM OF NOTE

APPENDIX I 

FORM OF SHARES PLEDGE (CHARGE OVER SHARES)

APPENDIX J 

FORM OF TIME CHARTER ASSIGNMENT

Watson Farley & Williams
New York

Shareholders Agreement dated January 10, 2013, as amended by Amendment No. 1 dated July 31, 2013

Amendment No. 2

to

regarding Nordic Bulk Holding Company Ltd., Bermuda

between and among

ST Shipping and Transport Pte. Ltd.

Bulk Fleet Bermuda Holding Company Limited

and

ASO 2020 Maritime Nordic Bulk Holding Ltd., as assignee and successor in interest to

ASO 2020 Maritime, S.A.

As of December 15, 2015

This Amendment No. 2 to Shareholders Agreement dated January 10, 2013 (the "Agreement") is made as of December 15,

2015, by and between:

(1)

ST Shipping and Transport Pte. Ltd. of 1 Temasek Avenue, #34-01 Millenia Tower, Singapore 039192 ("STST");

(2) Bulk  Fleet  Bermuda  Holding  Company  Limited  of  Third  Floor,  Par  La  Ville  Place,  14  Par  La  Ville  Road,  Hamilton,

HM08, Bermuda ("BFB"); and

(3) ASO  2020  Maritime  Nordic  Bulk  Holding  Ltd.  of  Trust  Company  Complex,  Ajeltake  Road,  Ajeltake  Island,  Majuro,

Marshall Islands MH96960, as assignee and successor in interest to ASO 2020 Maritime S.A. ("ASO 2020").

WHEREAS:

STST, BFB and ASO 2020 (collectively the “Shareholders”) are shareholders of Nordic Bulk Holding Company Ltd. (the

a.
“Company”);

b.
The Shareholders are party to, inter alia, that certain Shareholders Agreement dated January 10, 2013, as amended by
Amendment No. 1 dated July 31, 2013, entered into between, among others, the Shareholders (the “Shareholders Agreement”);

c.

The Shareholders desire to amend the Shareholders Agreement to conform to certain agreed changes;

In accordance with, inter alia, the Shareholders Agreement, each of the Shareholders has made available certain loans to the

d.
Company on or about the following dates and in the stated amounts (the “Shareholder Loans”):

January 10, 2013     US$ 12,683,333.33

•
• March 18, 2013     US$ 2,173,333.33
•
June 18, 2013         US$ 2,173,333.33
• May 28, 2014     US$ 1,187,500.00
•
•
•
•
•
•
•

August 6, 2014     US$ 1,187,500.00
October 3, 2014          US$     754,167.00
October 30, 2014    US$ 1,086,667.00
December 15, 2014    US$ 1,254,167.00
January 8, 2015    US$ 1,253,334.00
September 8, 2015    US$ 1,086,667.00
November 12, 2015 US$ 1,086,667.00

 
The Shareholders desire to convert the Shareholder Loans into ordinary shares of the Company by discharging all of the
e.
Company’s obligations pursuant to the Shareholder Loans through the issuance of additional ordinary shares of the Company at par
value, with the number of additional shares equal to the outstanding principal of such Shareholder Loans (the “Equity
Conversion”). Following the Equity Conversion the Shareholders’ Loans shall be terminated;

f.

The Shareholders further desire to amend the Shareholders Agreement with respect to the foregoing.

NOW, THEREFORE, in exchange for the mutual premises and consideration set forth herein, the sufficiency and receipt of which
is hereby acknowledged, the Parties, intending to be legally bound, hereby agree as follows:

1. All references in the Shareholders Agreement to “Glencore International plc”, “Glencore Xstrata plc” and “Glencore Xstrata

International plc” are deleted and replaced with “Glencore plc” due to a change of name.

2. The Company shall cause the increase of its authorised shares by 90.000.000 ordinary shares of par value of one (1) US Dollar

each.

The Company will issue to each shareholder (i.e. STST, BFB and ASO 2020) 25,926,669 shares issued at par value for one (1)
US ($) each for a total consideration of $25,926,669 for each of the above named Shareholder. The balance of the authorised
shares (i.e. 12,219,993 shares) will remain unissued until further agreement between all the parties hereto.

In lieu of a cash payment to the Company each of the Shareholders agrees to set off an equivalent amount of the Shareholders
Loans it has granted to the Company which will be fully discharged against the delivery of a share certificate of 25,926,669
shares of one (1) US $ each issued at par to such shareholder.

3. Clause 1.1 (Definitions) is amended as follows:

a. Add “ASO Maritime means ASO 2020 Maritime Ltd., a company organized and existing under the laws of the
Republic of the Marshall Islands whose registered office is at Trust Company Complex, Ajeltake Road, Ajeltake
Island, Majuro, Marshall Islands MH96960”.

b. Amend Existing DVB Loan by adding at the end of the definition “as same may be amended or refinanced from time
to time, including the loan agreement entered into between Bulk Nordic Odin Ltd., Bulk Nordic Olympic Ltd., Bulk
Nordic Odyssey Ltd., Bulk Nordic Orion Ltd., and Bulk Nordic Oshima Ltd., as joint and several borrowers, and DVB
Bank SE as agent and security trustee, dated January 28, 2015, as amended and restated on September 25, 2015 in the
principal amount of $91,500,000”.

4. All references in Clauses 3.26 and 3.31 of the Shareholders Agreement to “ASO Holdings”, “Cartesian”, and “Cooper”, either

separately or collectively, are deleted and replaced with “ASO Maritime”.

5. Clause 3.25 of the Shareholders Agreement is amended in its entirety to read as follows:

“3.25

Pursuant to the terms and conditions of the Shipbuilding Contracts, the relevant Subsidiaries of the Company will be
required to pay Sumitomo Corporation cash deposits equal to 40% of the purchase price of the relevant Vessel at
certain  dates  prior  to  the  delivery  of  such  Vessel.  In  order  to  fund  the  payment  of  deposits  due  to  Sumitomo
Corporation by the Subsidiaries pursuant to the Shipbuilding Contracts, each Party hereby agrees to subscribe for
additional ordinary shares in the Company with a par value equal to (i) the product of (x) its pro rata shareholding
percentage as at the due date of a deposit multiplied by (y) the amount of such deposit, no later than one (1) week
prior to the due date of each relevant deposit. The Company shall on - lend the proceeds of such share subscriptions
to  the  relevant  Subsidiary.  The  first  instalment  under  the  Shipbuilding  Contracts  has  been  funded  with  additional
Shareholder Loans in accordance with the Subscription Agreement.”

6. Clause 3.26 of the Shareholders Agreement is amended in its entirety to read as follows:

“3.26Pursuant  to  the  terms  and  conditions  of  the  Shipbuilding  Contracts,  the  relevant  Subsidiaries  of  the  Company  will  be
required  to  pay  Sumitomo  Corporation  60%  of  the  purchase  price  of  the  relevant  Vessel  upon  delivery  of  the
Vessel.  In  order  to  fund  this  final  payment  instalment,  the  Company  and  its  Subsidiaries  intend  to  borrow  the

required funds from third party financial institution/s pursuant to loan agreement/s containing terms and conditions
acceptable to the Parties. Glencore and Glencore plc on one hand, Bulk Partners (Bermuda) Ltd. on the other and
ASO  Maritime  on  the  third  hereby  agree  to  guarantee  the  amounts  due  and  owing  to  such  third  party  financial
institution/s on a several basis reflecting the pro rata shareholding percentages in the Company inter se of STST,
BFB  and  ASO  2020,  respectively.  For  the  avoidance  of  doubt,  the  obligation  to  guarantee  includes,  but  is  not
limited to, the Existing DVB Loan and any other Financing Agreement as defined in Clause 3.31(b) herein. To the
extent  that  the  required  funds  for  the  final  payment  instalment  cannot  be  borrowed  from  third  party  financial
institution/s on terms and conditions acceptable to the Parties, each of the Parties hereby agrees that it shall fund its
pro rata share of the final instalment via a subscription for additional ordinary shares with a par value equal to its
pro rata share of the final instalment until such time as third party borrowing is available on terms acceptable to all
Parties.” .

a. Clause 3.27 of the Shareholders Agreement is amended in its entirety to read as follows:

“3.27Any further funding requirements of the Company and its Subsidiaries shall be shared by the Parties on a pro rata basis in
accordance with each of the Parties' then outstanding percentage ownership of ordinary shares as at the date of
such funding, provided that all Parties agree in accordance with Clause 5.1.(t) herein. The  Parties  shall  agree
from time to time the amount and timing of any funding requirements of the Company, and such funding shall
take  the  form  of  a  subscription  for  additional  ordinary  shares  to  be  issued  by  the  Company,  unless  otherwise
agreed in writing by all of the Parties.

b. Clause 3.28(b) of the Shareholders Agreement is amended in its entirety to read as follows:

“3.28(b) additional funds are needed for the sole purpose of paying the operating expenses of the Vessels (including drydock

expenses) as previously approved by the Parties in accordance with the Annual Budget

each  Shareholder  shall  be  required  to,  and  shall,  provide  additional  funds  in  the  form  of  a  subscription  for  additional
ordinary shares in the Company to cure that default or shortfall, with the par value of such shares being equal to the
product of (i) such amount required to cure such default or shortfall, and (ii) such Shareholder’s then outstanding
shareholding percentage at the time such additional funds are required to be paid.”

c. Clause 3.29 of the Shareholders Agreement is deleted in its entirety.

d. Clause 3.30 of the Shareholders Agreement is amended in its entirety to read as follows:

“3.30

To the extent a Party does not fund within the time set forth in the relevant notice the full amount of its pro rata share
of any agreed funding amount as set forth in clauses 3.25, 3.26, 3.27 and 3.28, then each Party agrees that any such
failure to fund shall constitute a substantial breach of such Party's obligations under this Agreement for purposes of
clause 12.7 hereof.”

e.

In  addition  to  the  amendment  set  forth  in  Paragraph  3  hereof,  Clause  3.31  of  the  Shareholders  Agreement  is  amended  as
follows: delete the paragraph beginning “For the avoidance of doubt” and all text through the remainder of Clause 3.31 ending
in “…Appendix 4 hereto”, and replace with:

“For  the  avoidance  of  doubt,  the  obligation  to  indemnify  applies  to  any  Guarantee  Payments  in  respect  of
any Financing Agreement, regardless of whether the Indemnifying Party is a party to any such Financing Agreement
or not”.

f. All other terms and conditions of the Shareholders Agreement shall remain un-amended and in full force and effect.

g. This  Agreement  may  be  signed  in  counterparts,  and  all  such  counterparts  taken  together  shall  constitute  one  integrated

agreement.

IN WITNESS WHEREOF  this  Amendment  No.  2  to  the  Shareholders  Agreement  has  been  executed  and  delivered  by  a  duly
authorized representative of each of the Shareholders on the day and year first above written.

SHAREHOLDERS OF THE COMPANY:

ST SHIPPING AND TRANSPORT PTE. LTD.

/s/ Richard Dumpleton      /s/ Anders Mogensen
Name: Richard Dumpleton     Name: Anders Mogensen
Title: Director             Title: Director

BULK FLEET BERMUDA HOLDING COMPANY LIMITED

/s/ Deborah L. Davis
Name: Deborah L. Davis
Title: Director

ASO 2020 MARITIME NORDIC BULK HOLDING LTD., as assignee and successor in interest to ASO
2020 MARITIME S.A.

/s/ John Ionnidis            /s/ Michael Gialouris
Name: John Ionnidis        Name: Michael Gialouris
Title: Director            Title: Director

ACKNOWLEDGED AND AGREED:

BULK PARTNERS (BERMUDA) LIMITED

/s/ Arthur E. M. Jones                    
Name: Arthur E. M. Jones
Title: Director

NORDIC BULK CARRIERS A/S

Mads Boye Petersen        
Name: Mads Boye Petersen
Title: Managing Director

ASO HOLDINGS S.A.

/s/ John Ionnidis            /s/ Michael Gialouris
Name: John Ionnidis        Name: Michael Gialouris
Title: Director            Title: Director

COOPER INVESTMENT FUND LLC

/s/ Adam Murphy                    
Name: Adam Murphy
Title:

MARITIME ACQUISITION INVESTMENT LLC

/s/ Adam Murphy                    

Name: Adam Murphy
Title:

PANGAEA TWO LP

/s/ Peter Yu                    
Name: Peter Yu
Title: President of Pangaea Two Admin GP, LLC, the General Partner of Pangaea Two GP, LP, the General
Partner of the signatory

PANGAEA TWO ACQUISITION HOLDINGS II, LIMITED

/s/ Paul Hong                    
Name: Paul Hong
Title: Vice President

GLENCORE INTERNATIONAL AG

/s/ Kenneth Klassen        /s/ Tor Peterson        
Name: Kenneth Klassen        Name: Tor Peterson
Title: Officer            Title: Officer

GLENCORE PLC

/s/ John Burton                    
Name: John Burton
Title: Company Secretary

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We have issued our report dated March 23, 2016, with respect to the consolidated financial statements incorporated by reference in
the Annual Report of Pangaea Logistics Solutions Ltd. on Form 10-K for the year ended December 31, 2015. We hereby consent to
the incorporation by reference of said report in the Registration Statements of Pangaea Logistics Solutions Ltd. on Form S-3 (File
No. 333-201881) and Form S-8 (File No. 333-201333).

Exhibit 23.1

/s/ Grant Thornton LLP

Boston, Massachusetts

March 23, 2016

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Registration Statement on Form 10-K of Pangaea Logistics Solutions Ltd. of our
report dated March 30, 2015 relating to the financial statements of Nordic Bulk Holding ApS, which appears in Pangaea Logistics Solutions
Ltd.’s Annual Report on Form 10‑K for the year ended December 31, 2014.

Exhibit 23.2

PricewaterhouseCoopers
Statsautoriseret Revisionspartnerselskab

Copenhagen, Denmark

March 23, 2016

CERTIFICATION OF CHIEF EXECUTIVE OFFICER

PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Edward Coll, certify that:

Exhibit 31.1

1.

I have reviewed this annual report on Form 10-K for the year ended December 31, 2015, of Pangaea Logistics Solutions Ltd.;

2. Based  on  my  knowledge,  this  report  does  not  contain  any  untrue  statement  of  a  material  fact  or  omit  to  state  a  material  fact  necessary  to  make  the
statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based  on  my  knowledge,  the  financial  statements,  and  other  financial  information  included  in  this  report,  fairly  present  in  all  material  respects  the

financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The  registrant’s  other  certifying  officer  and  I  are  responsible  for  establishing  and  maintaining  disclosure  controls  and  procedures  (as  defined  in
Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))
for the registrant and have:

a) Designed  such  disclosure  controls  and  procedures,  or  caused  such  disclosure  controls  and  procedures  to  be  designed  under  our  supervision,  to
ensure  that  material  information  relating  to  the  registrant,  including  its  consolidated  subsidiaries,  is  made  known  to  us  by  others  within  those
entities, particularly during the period in which this report is being prepared;

b) Designed  such  internal  control  over  financial  reporting,  or  caused  such  internal  control  over  financial  reporting  to  be  designed  under  our
supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external
purposes in accordance with generally accepted accounting principles;

c) Evaluated  the  effectiveness  of  the  registrant’s  disclosure  controls  and  procedures  and  presented  in  this  report  our  conclusions  about  the

effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal

quarter that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The  registrant’s  other  certifying  officer  and  I  have  disclosed,  based  on  our  most  recent  evaluation  of  internal  control  over  financial  reporting,  to  the

registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a) All material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the

registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control

over financial reporting.

Date: March 23, 2016

/s/ Edward Coll

Edward Coll

Chief Executive Officer

(Principal Executive Officer)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION OF CHIEF FINANCIAL OFFICER

PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Anthony Laura, certify that:

1.

I have reviewed this annual report on Form 10-K for the year ended December 31, 2015, of Pangaea Logistics Solutions Ltd.;

Exhibit 31.2

2. Based  on  my  knowledge,  this  report  does  not  contain  any  untrue  statement  of  a  material  fact  or  omit  to  state  a  material  fact  necessary  to  make  the
statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based  on  my  knowledge,  the  financial  statements,  and  other  financial  information  included  in  this  report,  fairly  present  in  all  material  respects  the

financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The  registrant’s  other  certifying  officer  and  I  are  responsible  for  establishing  and  maintaining  disclosure  controls  and  procedures  (as  defined  in
Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))
for the registrant and have:

a) Designed  such  disclosure  controls  and  procedures,  or  caused  such  disclosure  controls  and  procedures  to  be  designed  under  our  supervision,  to
ensure  that  material  information  relating  to  the  registrant,  including  its  consolidated  subsidiaries,  is  made  known  to  us  by  others  within  those
entities, particularly during the period in which this report is being prepared;

b) Designed  such  internal  control  over  financial  reporting,  or  caused  such  internal  control  over  financial  reporting  to  be  designed  under  our
supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external
purposes in accordance with generally accepted accounting principles;

c) Evaluated  the  effectiveness  of  the  registrant’s  disclosure  controls  and  procedures  and  presented  in  this  report  our  conclusions  about  the

effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal

quarter that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The  registrant’s  other  certifying  officer  and  I  have  disclosed,  based  on  our  most  recent  evaluation  of  internal  control  over  financial  reporting,  to  the

registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a) All material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the

registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control

over financial reporting.

Date: March 23, 2016

/s/ Anthony Laura

Anthony Laura

Chief Financial Officer

(Principal Financial Officer)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 32.1

In connection with the Annual Report of Pangaea Logistics Solutions Ltd. (the “Company”) on Form 10-K for the year ended December 31, 2015, as filed
with the Securities and Exchange Commission on the date hereof (the “Report”), I, Edward Coll, Chief Executive Officer of the Company, certify, pursuant to
18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge: 

1. The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: March 23, 2016

/s/ Edward Coll

Edward Coll

Chief Executive Officer

(Principal Executive Officer)

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 32.2

In connection with the Annual Report of Pangaea Logistics Solutions Ltd. (the “Company”) on Form 10-K for the year ended December 31, 2015, as filed
with the Securities and Exchange Commission on the date hereof (the “Report”), I, Anthony Laura, Chief Financial Officer, certify, pursuant to 18 U.S.C.
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge: 

1. The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: March 23, 2016

/s/ Anthony Laura

Anthony Laura

Chief Financial Officer

(Principal Financial Officer)