capital product partners l.p. (nasdaq: cplp) is an international, diversified shipping company and leader in the seaborne transportation of a wide range of cargoes, including crude oil, refined oil products, such as gasoline, diesel, fuel oil, jet fuel and edible oils, as well as dry cargo and containerized goods. as a publicly traded master limited partnership, cplp has elected to be treated as a c-corp. for tax purposes which is most beneficial for u.s. investors (as they receive the standard 1099 form). the partnership is well-positioned to benefit from the long-term growth dynamics of the global shipping industry and to capitalize on potential acquisition opportunities in the fragmented shipping market. cplp benefits from the commercial and technical management agreement with its sponsor, capital maritime & trading corp. ("capital maritime"​), an established and reputable diversified shipping company.