Correspondence 0001171843-22-007756 from TOP SHIPS INC. (TOPS)
TOP SHIPS INC.
Date: Nov. 30, 2022 · CIK: 0001296484 · Accession: 0001171843-22-007756
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File numbers found in text: 333-267545
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CORRESP
1
filename1.htm
November 30, 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:
On November 28, 2022, Maxim Group LLC, as placement
agent, along with the above referenced 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 hereby withdraws such request.
Very truly yours,
Maxim Group LLC
By:
/s/ Clifford A. Teller
Name: Clifford A. Teller
Title: Co-President