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SEC Company Response from TOP SHIPS INC. (TOPS) (CIK 0001296484) (TOPS) — Jan 16, 2020

TOP SHIPS INC. (TOPS) (CIK 0001296484)
Date: Jan. 16, 2020 · CIK: 0001296484 · Accession: 0000919574-20-000383

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File numbers found in text: 333-234744

Date
January 16, 2020
Author
Evangelos J. Pistiolis
Form
CORRESP
Company
TOP SHIPS INC. (TOPS) (CIK 0001296484)

Letter

TOP SHIPS INC.

1 Vas. Sofias and Meg. Alexandrou Str

15124 Maroussi

Greece

Telephone: +(30) 210-8128180

January 16, 2020

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Re:

TOP Ships Inc.

Registration Statement on Form F-1 (File No. 333-234744)

Ladies and Gentlemen:

The undersigned registrant hereby requests that the effectiveness of the above captioned Registration Statement on Form F-1 initially filed with the U.S. Securities and Exchange Commission on November 18, 2019, as amended, be accelerated so that it will be made effective at 9:00 a.m. Eastern Time on Tuesday, January 21, 2020, or as soon thereafter as practicable, pursuant to Rule 461(a) of the Securities Act of 1933, as amended (the “Act”).

The undersigned registrant is aware of its obligations under the Act.

Should you have any questions regarding this request, please do not hesitate to contact Gary J. Wolfe at (212) 574-1223 of Seward & Kissel LLP, counsel to the undersigned registrant.

Yours truly,

TOP SHIPS INC.

By:

/s/ Evangelos J. Pistiolis

Name: Evangelos J. Pistiolis

Title: Chief Executive Officer

Show Raw Text
CORRESP
1
filename1.htm

      TOP SHIPS INC.

      1 Vas. Sofias and Meg. Alexandrou Str

      15124 Maroussi

      Greece

    Telephone: +(30) 210-8128180

            January 16, 2020

    VIA EDGAR

    United States Securities and Exchange Commission

    Division of Corporation Finance

    100 F Street, NE

    Washington, D.C. 20549

              Re:

                TOP Ships Inc.

    Registration Statement on Form F-1 (File No. 333-234744)

    Ladies and Gentlemen:

    The undersigned registrant hereby requests that the effectiveness of the above captioned Registration Statement on Form F-1 initially filed
      with the U.S. Securities and Exchange Commission on November 18, 2019, as amended, be accelerated so that it will be made effective at 9:00 a.m. Eastern Time on Tuesday, January 21, 2020, or as soon thereafter as practicable, pursuant to Rule 461(a)
      of the Securities Act of 1933, as amended (the “Act”).

    The undersigned registrant is aware of its obligations under the Act.

    Should you have any questions regarding this request, please do not hesitate to contact Gary J. Wolfe at (212) 574-1223 of Seward &
      Kissel LLP, counsel to the undersigned registrant.

            Yours truly,

            TOP SHIPS INC.

            By:

            /s/ Evangelos J. Pistiolis

            Name: Evangelos J. Pistiolis

            Title:   Chief Executive Officer