SEC Comment Letter for Performance Shipping Inc. (PSHG) (CIK 0001481241) (PSHG) — Oct 7, 2015
Performance Shipping Inc. (PSHG) (CIK 0001481241)
Date: Oct. 7, 2015 · CIK: 0001481241 · Accession: 0000000000-15-048927
AI Filing Summary & Sentiment
Reasoning
Letter
Mailstop 4628 October 7 , 2015 Via E -mail Symeon Palios Chairman and Chief Executive Officer Diana Containerships Inc. Pendalis 18, 175 64 Palaio Faliro Athens, Greece
Re: Diana Containerships Inc. Form 20 -F for the Fiscal Year Ended December 31, 2014 Filed March 23, 2015 File No. 001 -35025
Dear Mr. Palios :
We refer you to ou r comment letter dated August 19 , 2015, regarding business contacts with Iran, Sudan and Syria. We have completed our review of this subject matter. 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 fili ng to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Cecilia Blye
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Mailstop 4628 October 7 , 2015 Via E -mail Symeon Palios Chairman and Chief Executive Officer Diana Containerships Inc. Pendalis 18, 175 64 Palaio Faliro Athens, Greece Re: Diana Containerships Inc. Form 20 -F for the Fiscal Year Ended December 31, 2014 Filed March 23, 2015 File No. 001 -35025 Dear Mr. Palios : We refer you to ou r comment letter dated August 19 , 2015, regarding business contacts with Iran, Sudan and Syria. We have completed our review of this subject matter. 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 fili ng to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Cecilia Blye Cecilia Blye, Chief Office of Global Security Risk cc: Gary J. Wolfe, Esq. Seward & Kissel, LLP Anne Ng uyen Parker Assistant Director Division of Corporation Finance