SEC Comment Letter for TOP SHIPS INC. (TOPS) (CIK 0001296484) (TOPS) — Nov 1, 2007
TOP SHIPS INC. (TOPS) (CIK 0001296484)
Date: Nov. 1, 2007 · CIK: 0001296484 · Accession: 0000000000-07-053542
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-50859
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION CF/AD5 100 F STREET, NE WASHINGTON, D.C. 20549-3561 DIVISION OF CORPORATION FINANCE November 1, 2007 Via Facsimile Stamatios N. Tsantanis Chief Financial Officer Top Tankers Inc. 1 Vassilissis Sofias and Meg. Alexandrou Street, 15124 Maroussi, Greece
RE: Top Tankers Inc. Form 20-F for the Year Ended December 31, 2006 File Number: 000-50859
Dear Mr. Tsantanis:
We have completed our review of your Form 20-F and related filings, and at this time do not have further comments.
S i n c e r e l y ,
M i c h a e l F a y A c c o u n t i n g B r a n c h C h i e f
cc: Gary J. Wolfe, Seward & Kissel LLP
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
CF/AD5
100 F STREET, NE
WASHINGTON, D.C. 20549-3561
DIVISION OF
CORPORATION FINANCE
November 1, 2007
Via Facsimile
Stamatios N. Tsantanis
Chief Financial Officer
Top Tankers Inc.
1 Vassilissis Sofias and Meg.
Alexandrou Street, 15124
Maroussi, Greece
RE: Top Tankers Inc.
Form 20-F for the Year Ended December 31, 2006
File Number: 000-50859
Dear Mr. Tsantanis:
We have completed our review of your Form 20-F and related filings, and at this time do
not have further comments.
S i n c e r e l y ,
M i c h a e l F a y
A c c o u n t i n g B r a n c h C h i e f
cc: Gary J. Wolfe, Seward & Kissel LLP