CORRESP Filing
TOP SHIPS INC.
Date: Sept. 26, 2025 · CIK: 0001296484 · Accession: 0001171843-25-006094
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-290238
Letter
TOP Ships Inc.
20 Iouliou Kaisara Str
19002 Paiania
Athens, Greece
September 26, 2025
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-3
Originally filed on September 12, 2025
File No. 333-290238
Ladies and Gentlemen:
The undersigned registrant hereby requests that the effectiveness of the above captioned Registration Statement on Form F-3, that was originally filed with the U.S. Securities and Exchange Commission on September 12, 2025, be accelerated so that it will be made effective at 4:00 p.m. Eastern time on September 30, 2025, 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 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
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CORRESP 1 filename1.htm TOP Ships Inc. 20 Iouliou Kaisara Str 19002 Paiania Athens, Greece September 26, 2025 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-3 Originally filed on September 12, 2025 File No. 333-290238 Ladies and Gentlemen: The undersigned registrant hereby requests that the effectiveness of the above captioned Registration Statement on Form F-3, that was originally filed with the U.S. Securities and Exchange Commission on September 12, 2025, be accelerated so that it will be made effective at 4:00 p.m. Eastern time on September 30, 2025, 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 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