ITEM 8.01 FINANCIAL STATEMENTS AND EXHIBITS.

As previously reported, K-Sea Transportation Partners L.P. (the "Partnership") completed its purchase of all of the equity interests of Smith Maritime, Ltd. ("Smith Maritime"), Go Big Chartering, LLC ("Go Big") and Sirius Maritime LLC ("Sirius Maritime" and, together with Smith Maritime and Go Big, the "Smith Maritime Group") on August 14, 2007. Attached hereto as Exhibit 99.1 is pro forma financial information related to the Smith Maritime Group for the nine months ended March 31, 2008.

ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.

(d) Exhibits

The following exhibit is filed herewith:

99.1 Unaudited Pro Forma Combined Financial Information of K-Sea Transportation Partners L.P. for the nine months ended March 31, 2008.

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