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UPLOAD Filing

TOP SHIPS INC.
Date: Sept. 18, 2025 · CIK: 0001296484 · Accession: 0000000000-25-010205

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File numbers found in text: 333-290238

Date
September 18, 2025
Author
Division of
Form
UPLOAD
Company
TOP SHIPS INC.

Letter

Re: TOP Ships Inc. Registration Statement on Form F-3 Filed September 12, 2025 File No. 333-290238 Dear Evangelos J. Pistiolis:

September 18, 2025

Evangelos J. Pistiolis Chief Executive Officer TOP Ships Inc. 20 Iouliou Kaisara Str, 19002 Paiania, Athens, Greece

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 Anuja Majmudar at 202-551-3844 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Energy &
Transportation
cc: Will Vogel

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 September 18, 2025

Evangelos J. Pistiolis
Chief Executive Officer
TOP Ships Inc.
20 Iouliou Kaisara Str,
19002 Paiania, Athens, Greece

 Re: TOP Ships Inc.
 Registration Statement on Form F-3
 Filed September 12, 2025
 File No. 333-290238
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 Anuja Majmudar at 202-551-3844 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Energy &
Transportation
cc: Will Vogel
</TEXT>
</DOCUMENT>