SEC Comment Letter 0000000000-24-007853 to DIANA SHIPPING INC. (DSX, DSX-PB, DSX-WT) (CIK 0001318885) (DSX)
DIANA SHIPPING INC. (DSX, DSX-PB, DSX-WT) (CIK 0001318885)
Date: July 11, 2024 · CIK: 0001318885 · Accession: 0000000000-24-007853
AI Filing Summary & Sentiment
File numbers found in text: 333-280693
Letter
July 11, 2024 Semiramis Paliou Director and Chief Executive Officer Diana Shipping Inc. Pendelis 16 175 64 Palaio Faliro Athens, Greece Re:Diana Shipping Inc. Registration Statement on Form F-3 Filed July 3, 2024 File No. 333-280693 Dear Semiramis Paliou: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Anuja Majmudar at 202-551-3844 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc:Edward Horton
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July 11, 2024
Semiramis Paliou
Director and Chief Executive Officer
Diana Shipping Inc.
Pendelis 16
175 64 Palaio Faliro
Athens, Greece
Re:Diana Shipping Inc.
Registration Statement on Form F-3
Filed July 3, 2024
File No. 333-280693
Dear Semiramis Paliou:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that
the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Anuja Majmudar at 202-551-3844 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:Edward Horton