SEC Comment Letter for TOP SHIPS INC. (TOPS) (CIK 0001296484) (TOPS) — Jan 23, 2012
TOP SHIPS INC. (TOPS) (CIK 0001296484)
Date: Jan. 23, 2012 · CIK: 0001296484 · Accession: 0000000000-12-003503
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-50859
Letter
January 20, 2012 Via E-mail Alexandros Tsirikos Chief Financial Offi cer and Director Top Ships Inc. 1 Vas. Sofias and Meg. Alexandrou Str. 15124 Maroussi, Greece Re: Top Ships Inc. Form 20-F for Fiscal Year Ended December 31, 2010 Filed April 11, 2011 File No. 000-50859
Dear Mr. Tsirikos: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely,
/s/ Lyn Shenk
Lyn Shenk Branch Chief
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January 20, 2012 Via E-mail Alexandros Tsirikos Chief Financial Offi cer and Director Top Ships Inc. 1 Vas. Sofias and Meg. Alexandrou Str. 15124 Maroussi, Greece Re: Top Ships Inc. Form 20-F for Fiscal Year Ended December 31, 2010 Filed April 11, 2011 File No. 000-50859 Dear Mr. Tsirikos: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Lyn Shenk Lyn Shenk Branch Chief