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Correspondence 0001171843-22-007686 from TOP SHIPS INC. (TOPS)

TOP SHIPS INC.
Date: Nov. 28, 2022 · CIK: 0001296484 · Accession: 0001171843-22-007686

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File numbers found in text: 333-267545

Date
November 28, 2022
Author
Evangelos Pistiolis
Form
CORRESP
Company
TOP SHIPS INC.

Letter

Top Ships Inc.

1 Vas. Sofias and Meg. Alexandrou Str.

15124 Maroussi

Greece

November 28, 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 30, 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 at (212) 922-2258, each 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 28, 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 30, 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 at (212) 922-2258, each 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