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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

Date
November 30, 2022
Author
Title: Co-President
Form
CORRESP
Company
TOP SHIPS INC.

Letter

Re: Top Ships Inc.

November 30, 2022

VIA EDGAR

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

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

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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