Correspondence 0001171843-22-007518 from TOP SHIPS INC. (TOPS)
TOP SHIPS INC.
Date: Nov. 16, 2022 · CIK: 0001296484 · Accession: 0001171843-22-007518
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-267545
Letter
Top Ships Inc.
1 Vas. Sofias and Meg. Alexandrou Str.
15124 Maroussi
Greece
November 16, 2022
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, as amended
Originally filed on September 22, 2022
File No. 333-267545
Ladies and Gentlemen:
The undersigned registrant hereby requests that the effectiveness of the above captioned Registration Statement on Form F-1, as amended, that was originally filed with the U.S. Securities and Exchange Commission on September 22, 2022, be accelerated so that it will be made effective at 9:00 a.m. Eastern time on November 18, 2022, 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 Will Vogel at (212) 922-2280 or Todd Johnson (212) 922-2258 of Watson Farley & Williams LLP, counsel to the undersigned registrant.
Yours truly,
TOP SHIPS INC.
By: /s/ Evangelos Pistiolis
Name: Evangelos Pistiolis
Title: Chief Executive Officer
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Top Ships Inc.
1 Vas. Sofias and Meg. Alexandrou Str.
15124 Maroussi
Greece
November 16, 2022
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, as amended
Originally filed on September 22, 2022
File No. 333-267545
Ladies and Gentlemen:
The undersigned registrant hereby requests that the effectiveness
of the above captioned Registration Statement on Form F-1, as amended, that was originally filed with the U.S. Securities and Exchange
Commission on September 22, 2022, be accelerated so that it will be made effective at 9:00 a.m. Eastern time on November 18, 2022, 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 Will Vogel at (212) 922-2280 or Todd Johnson (212) 922-2258 of Watson Farley & Williams LLP, counsel
to the undersigned registrant.
Yours truly,
TOP SHIPS INC.
By: /s/ Evangelos Pistiolis
Name: Evangelos Pistiolis
Title: Chief Executive
Officer