Correspondence 0001171843-22-007755 from TOP SHIPS INC. (TOPS)
TOP SHIPS INC.
Date: Nov. 30, 2022 · CIK: 0001296484 · Accession: 0001171843-22-007755
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File numbers found in text: 333-267545
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CORRESP
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filename1.htm
Top
Ships Inc.
1 Vas. Sofias and Meg.
Alexandrou Str.
15124 Maroussi
Greece
November 30, 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 28, 2022, the undersigned registrant requested
acceleration of the effectiveness of the above-captioned Registration Statement on Form F-1 so that it would be made effective on November
30, 2022. The undersigned registrant hereby withdraws such request.
Should you have any questions regarding this letter,
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