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Correspondence 0001171843-22-007564 from TOP SHIPS INC. (TOPS)

TOP SHIPS INC.
Date: Nov. 17, 2022 · CIK: 0001296484 · Accession: 0001171843-22-007564

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File numbers found in text: 333-267545

Date
November 17, 2022
Author
Title: Co-President
Form
CORRESP
Company
TOP SHIPS INC.

Letter

Re:

November 17, 2022

VIA EDGAR

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Top Ships Inc.

Registration Statement on Form F-1, as amended

Originally filed on September 22, 2022

File No. 333-267545

Ladies and Gentlemen:

As the placement agent of the proposed offering of Top Ships Inc. (the “Company”), we hereby withdraw our prior letter to join the acceleration request of the Company dated November 16, 2022 for the above-referenced Registration Statement

Very truly yours,
Maxim Group LLC

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CORRESP
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filename1.htm

November 17, 2022

VIA EDGAR

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

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:

As the placement
agent of the proposed offering of Top Ships Inc. (the “Company”),
we hereby withdraw our prior letter to join the acceleration request of the Company dated November 16, 2022 for the above-referenced Registration
Statement

    Very truly yours,

    Maxim Group LLC

    By:
    /s/ Clifford A. Teller

    Name: Clifford A. Teller

    Title: Co-President