SEC Comment Letter for TOP SHIPS INC. (TOPS) (CIK 0001296484) (TOPS) — Jan 14, 2009

TOP SHIPS INC. (TOPS) (CIK 0001296484)
Date: Jan. 14, 2009 · CIK: 0001296484 · Accession: 0000000000-09-002216

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File numbers found in text: 000-50859

Date

December 12, 2008

Author

Lyn Shenk

Form

UPLOAD

Company

TOP SHIPS INC. (TOPS) (CIK 0001296484)

Letter

Mail Stop 3561 December 12, 2008 Evangelos J. Pistiolis Chief Executive Officer Top Ships, Inc. 1 Vas. Sofias and Meg. Alexandrou Street 151 24 Maroussi Athens, Greece

Re: Top Ships, Inc. File No. 000-50859 Form 20-F: For the fiscal year ended December 31, 2007 Form 6-K furnished on June 20, 2008

Dear Mr. Pistiolis: We have completed our review of your Form 20-F and related filing and have no further comments at this time.

S i n c e r e l y ,

Lyn Shenk Branch Chief

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Mail Stop 3561
        December 12, 2008   Evangelos J. Pistiolis Chief Executive Officer Top Ships, Inc. 1 Vas. Sofias and Meg. Alexandrou Street 151 24 Maroussi Athens, Greece

Re: Top Ships, Inc.
 File No. 000-50859  Form 20-F:  For the fiscal year ended December 31, 2007  Form 6-K furnished on June 20, 2008

Dear Mr. Pistiolis:
  We have completed our review of your Form 20-F and related filing and have no
further comments at this time.

        S i n c e r e l y ,

 Lyn Shenk
Branch Chief

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