Correspondence 0001171843-22-007565 from TOP SHIPS INC. (TOPS)
TOP SHIPS INC.
Date: Nov. 17, 2022 · CIK: 0001296484 · Accession: 0001171843-22-007565
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 17, 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:
On November 16, 2022, the undersigned registrant requested acceleration of the effectiveness of the above captioned Registration Statement on Form F-1, as amended, so that it would 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. In accordance with our telephonic advice to you through our counsel, we hereby withdraw our request for acceleration at the aforementioned effective date.
Thank you for the Staff’s cooperation in connection with this matter. 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
Show Raw Text
CORRESP
1
filename1.htm
Top
Ships Inc.
1 Vas. Sofias and Meg.
Alexandrou Str.
15124 Maroussi
Greece
November 17, 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:
On November 16, 2022, the undersigned
registrant requested acceleration of the effectiveness of the above captioned Registration Statement on Form F-1, as amended, so that
it would 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. In accordance with our telephonic advice to you through our counsel, we hereby withdraw our
request for acceleration at the aforementioned effective date.
Thank you for the Staff’s
cooperation in connection with this matter. 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