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
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CORRESP
1
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