C3is Inc.
331 Kifissias Avenue
Erithrea 14561
Athens, Greece
January 17, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Michael Purcell |
| Re: | C3is Inc. |
Registration Statement on Form F-1, as amended (File No. 333-276430)
Request for Acceleration of Effective Date
To whom it may concern:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, C3is Inc. (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form F-1 (File No. 333-276430), as amended, be accelerated by the Securities and Exchange Commission to 5:00 p.m. Eastern time, on January 18, 2024, or as soon thereafter as possible.
We request that we be notified of such effectiveness by a telephone call to Finn Murphy of Goodwin Procter LLP at (212) 459-7257 and that such effectiveness also be confirmed in writing.
| Very truly yours, | ||
| C3is Inc. | ||
| By: | /s/ Diamantis Andriotis | |
| Name: Diamantis Andriotis | ||
| Title: Chief Executive Officer and Director | ||
| cc: | Finn Murphy, Goodwin Procter LLP |