SEC Comment Letter 0000000000-26-004532 to TOP SHIPS INC. (TOPS)
TOP SHIPS INC.
Date: May 4, 2026 · CIK: 0001296484 · Accession: 0000000000-26-004532
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Reasoning
File numbers found in text: 333-295328
Letter
May 4, 2026 Alexandros Tsirikos Chief Financial Officer TOP SHIPS INC. 20 Iouliou Kaisara Str 19002 Paiania Athens, Greece Re: TOP SHIPS INC. Registration Statement on Form F-1 Filed April 24, 2026 File No. 333-295328 Dear Alexandros 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 Liz Packebusch at 202-551-8749 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Will Vogel
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May 4, 2026 Alexandros Tsirikos Chief Financial Officer TOP SHIPS INC. 20 Iouliou Kaisara Str 19002 Paiania Athens, Greece Re: TOP SHIPS INC. Registration Statement on Form F-1 Filed April 24, 2026 File No. 333-295328 Dear Alexandros 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 Liz Packebusch at 202-551-8749 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Will Vogel