SEC Comment Letter for Performance Shipping Inc. (PSHG) (CIK 0001481241) (PSHG) — Mar 14, 2013
Performance Shipping Inc. (PSHG) (CIK 0001481241)
Date: March 14, 2013 · CIK: 0001481241 · Accession: 0000000000-13-013677
AI Filing Summary & Sentiment
Reasoning
Letter
March 14, 2013 Via e -mail Andreas Michalopoulos Chief Financial Officer Diana Containerships Inc. Pendelis 16 175 64 Palaio Faliro Athens, Greece
Re: Diana Containerships Inc . Form 20-F for the year ended December 31, 2011 Filed February 23, 2012 File No. 001 -35025
Dear Mr. Michalopoulos :
We have com pleted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ David R. Humphrey
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March 14, 2013 Via e -mail Andreas Michalopoulos Chief Financial Officer Diana Containerships Inc. Pendelis 16 175 64 Palaio Faliro Athens, Greece Re: Diana Containerships Inc . Form 20-F for the year ended December 31, 2011 Filed February 23, 2012 File No. 001 -35025 Dear Mr. Michalopoulos : We have com pleted our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ David R. Humphrey David R. Humphrey Accounting Branch Chief