SEC Comment Letter for TOP SHIPS INC. (TOPS) (CIK 0001296484) (TOPS) — Oct 31, 2019
TOP SHIPS INC. (TOPS) (CIK 0001296484)
Date: Oct. 31, 2019 · CIK: 0001296484 · Accession: 0000000000-19-015039
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Reasoning
File numbers found in text: 333-234281
Letter
October 31, 2019 Evangelos J. Pistiolis Chief Executive Officer TOP SHIPS INC. 1 Vas. Sofias and Meg. Alexandrou Str 15124 Maroussi, Greece Re:TOP SHIPS INC. Registration Statement on Form F-3 Filed October 21, 2019 File No. 333-234281 Dear Mr. Pistiolis: 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 Kevin Dougherty at (202) 551-3271 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Gary Wolfe
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October 31, 2019
Evangelos J. Pistiolis
Chief Executive Officer
TOP SHIPS INC.
1 Vas. Sofias and Meg. Alexandrou Str
15124 Maroussi, Greece
Re:TOP SHIPS INC.
Registration Statement on Form F-3
Filed October 21, 2019
File No. 333-234281
Dear Mr. Pistiolis:
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 Kevin Dougherty at (202) 551-3271 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Gary Wolfe