TOP Ships Inc.
1 Vas. Sofias and Meg. Alexandrou Str.
15124 Maroussi
Greece
December 2, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
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Re:
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Top Ships Inc.
Registration Statement on Form F-1, as amended
Originally filed on September 22, 2022
File No. 333-267545
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Ladies and Gentlemen:
The undersigned registrant hereby requests that the effectiveness of the above captioned Registration Statement on Form F-1, as amended, that was originally filed with the U.S. Securities and Exchange Commission on
September 22, 2022, be accelerated so that it will be made effective at 5:00 p.m. Eastern time on December 2, 2022, or as soon thereafter as practicable, pursuant to Rule 461(a) of the Securities Act of 1933, as amended (the “Act”).
The undersigned registrant is aware of its obligations under the Act.
Should you have any questions regarding this request, please do not hesitate to contact Will Vogel at (212) 922-2280 or Todd Johnson at (212) 922-2258, each of Watson Farley & Williams LLP, counsel to the
undersigned registrant.
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Yours truly, | |
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TOP SHIPS INC. | |
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By: |
/s/ Evangelos Pistiolis |
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Name: Evangelos Pistiolis |
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Title: Chief Executive Officer |