SEC Comment Letter for TOP SHIPS INC. (TOPS) (CIK 0001296484) (TOPS) — Jul 31, 2019

TOP SHIPS INC. (TOPS) (CIK 0001296484)
Date: July 31, 2019 · CIK: 0001296484 · Accession: 0000000000-19-011826

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 333-232851

Date

July 31, 2019

Author

Alexandros Tsirikos

Form

UPLOAD

Company

TOP SHIPS INC. (TOPS) (CIK 0001296484)

Letter

July 31, 2019 Alexandros Tsirikos Chief Financial Officer Top Ships Inc. 1 Vas. Sofias and Meg. Alexandrou Str, 15124 Maroussi, Greece Re:Top Ships Inc. Form F-1 Filed July 26, 2019 File No. 333-232851 Dear Mr. Tsirikos: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Theresa Brillant at 202-551-3307 with any questions. Sincerely, Division of Corporation Finance Office of Transportation and Leisure

Show Raw Text

July 31, 2019
Alexandros Tsirikos
Chief Financial Officer
Top Ships Inc.
1 Vas. Sofias and Meg. Alexandrou Str,
15124 Maroussi, Greece
Re:Top Ships Inc.
Form F-1
Filed July 26, 2019
File No. 333-232851
Dear Mr. Tsirikos:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Theresa Brillant at 202-551-3307 with any questions.
Sincerely,
Division of Corporation Finance
Office of Transportation and Leisure

SecProbe.io