SEC Comment Letter 0000000000-22-012814 to TOP SHIPS INC. (TOPS)

TOP SHIPS INC.
Date: Nov. 28, 2022 · CIK: 0001296484 · Accession: 0000000000-22-012814

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File numbers found in text: 333-268475

Date

November 28, 2022

Author

Evangelos J. Pistiolis

Form

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Company

TOP SHIPS INC.

Letter

United States securities and exchange commission logo November 28, 2022 Evangelos J. Pistiolis Director, President and 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 November 18, 2022 File No. 333-268475 Dear Evangelos J. 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 Arthur Tornabene-Zalas at (202) 551-3162 or Laura Nicholson, Special Counsel, at (202) 551-3584 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Will Vogel, Esq.

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United States securities and exchange commission logo
November 28, 2022
Evangelos J. Pistiolis
Director, President and 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 November 18, 2022
File No. 333-268475
Dear Evangelos J. 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 Arthur Tornabene-Zalas at (202) 551-3162 or Laura Nicholson, Special
Counsel, at (202) 551-3584 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:       Will Vogel, Esq.

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