Correspondence 0001171843-26-003014 from TOP SHIPS INC. (TOPS)
TOP SHIPS INC.
Date: May 5, 2026 · CIK: 0001296484 · Accession: 0001171843-26-003014
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295328
Letter
TOP SHIPS INC.
20 Iouliou Kaisara Str
19002 Paiania
Athens, Greece
May 5, 2026
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
Originally filed on April 24, 2026
File No. 333-295328
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 April 24, 2026, be accelerated so that it will be made effective at 12:30 p.m. Eastern time on May 7, 2026, 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 +1 (212) 922-2280 of Watson Farley & Williams LLP, counsel to the undersigned registrant.
Yours truly,
TOP SHIPS INC.
By: /s/ Alexandros Tsirikos
Name: Alexandros Tsirikos
Title: Director and Chief Financial Officer
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CORRESP 1 filename1.htm TOP SHIPS INC. 20 Iouliou Kaisara Str 19002 Paiania Athens, Greece May 5, 2026 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 Originally filed on April 24, 2026 File No. 333-295328 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 April 24, 2026, be accelerated so that it will be made effective at 12:30 p.m. Eastern time on May 7, 2026, 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 +1 (212) 922-2280 of Watson Farley & Williams LLP, counsel to the undersigned registrant. Yours truly, TOP SHIPS INC. By: /s/ Alexandros Tsirikos Name: Alexandros Tsirikos Title: Director and Chief Financial Officer