SEC Company Response from TOP SHIPS INC. (TOPS) (CIK 0001296484) (TOPS) — Aug 8, 2016
TOP SHIPS INC. (TOPS) (CIK 0001296484)
Date: Aug. 8, 2016 · CIK: 0001296484 · Accession: 0000919574-16-014464
AI Filing Summary & Sentiment
Reasoning
Letter
TOP SHIPS INC.
1 Vas. Sofias and Meg. Alexandrou Str
15124 Maroussi
Greece
Telephone: +(30) 210-8128180
August 8, 2016
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Tops Ship Inc.
Form F-1 (No. 333–194690)
Post-Effective Amendment No. 4 to the Registration Statement on Form F-1
Ladies and Gentlemen:
In connection with the above-referenced filing, the undersigned registrant hereby acknowledges that (i) should the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the undersigned registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the undersigned registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Yours faithfully,
TOP SHIPS INC.
By:
/s/ Evangelos J. Pistiolis
Name: Evangelos J. Pistiolis
Title: Chief Executive Officer
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TOP SHIPS INC.
1 Vas. Sofias and Meg. Alexandrou Str
15124 Maroussi
Greece
Telephone: +(30) 210-8128180
August 8, 2016
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re:
Tops Ship Inc.
Form F-1 (No. 333–194690)
Post-Effective Amendment No. 4 to the Registration Statement on Form F-1
Ladies and Gentlemen:
In connection with the above-referenced filing, the undersigned registrant hereby acknowledges that (i) should the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the undersigned registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the undersigned registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Yours faithfully,
TOP SHIPS INC.
By:
/s/ Evangelos J. Pistiolis
Name: Evangelos J. Pistiolis
Title: Chief Executive Officer