SecProbe.io

CORRESP
1
filename1.htm

      Diana Shipping Inc.

    Pendelis 16

    175 64 Palaio Faliro

    Athens, Greece

    September 14, 2022

    VIA EDGAR

    U.S. Securities and Exchange Commission

    Division of Corporation Finance

      100 F Street N.E.

    Washington, D.C. 20549-7010

            Re:

              Diana Shipping Inc.

                Registration Statement on Form F-3 (No. 333-266999)

    Ladies and Gentlemen:

    The undersigned registrant hereby requests that the effectiveness of the above-captioned Registration Statement on Form
      F-3 initially filed with the U.S. Securities and Exchange Commission (the “Commission”) on August 19, 2022 and as amended on September 9, 2022, be accelerated so that it will be made effective at 4:00 p.m. Eastern Time on September 16, 2022, or as
      soon thereafter as practicable, pursuant to Rule 461(a) of the Securities Act of 1933, as amended (the “Act”).

    The undersigned registrant hereby acknowledges that (i) should the Commission or the staff, acting pursuant to delegated
      authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing
      effective, does not relieve the undersigned registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the undersigned registrant may not assert staff comments and the declaration of effectiveness
      as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

    The undersigned registrant is aware of its obligations under the Act.

            Yours faithfully,

            DIANA SHIPPING INC.

            By:          /s/ Semiramis Paliou

            Name:   Semiramis Paliou

            Title:    Chief Executive Officer