SEC Comment Letter for Performance Shipping Inc. (PSHG) (CIK 0001481241) (PSHG) — Feb 21, 2017
Performance Shipping Inc. (PSHG) (CIK 0001481241)
Date: Feb. 21, 2017 · CIK: 0001481241 · Accession: 0000000000-17-005902
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-215748
Letter
Mail Stop 3561 February 21 , 2017 Symeon Palios Chief Executive Officer Diana Containerships Inc. Pendelis 18 175 64 Palaio Faliro Athens, Greece
Re: Diana Containerships Inc. Registration Statement on Form F-3 Filed January 26, 2017 File No. 333-215748
Dear Mr. Palios:
We have limited our review of your registration statement to those issues we have addressed in our comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the requested information . If you do not believe our com ments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you provide in response to these comments, w e may have additional comments.
Where You Can Find Additional Information, page 27
Government Filings, page 27
1. Please amend to specifically incorporate by reference the 20 -F filed on February 16, 2017. Refer to Item 6 of Form F -3. For additional gui dance, please also refer to Compliance and Disclosure Interpretations: Securities Act Forms, Question and Answer 123.05, available on our website, www.sec.gov . Please also file an updated auditor’s consent.
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.
Symeon Palios Diana Containerships Inc. February 21 , 2017 Page 2
Refer to Rules 460 and 461 regarding requests for acceleration . Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement.
Please contact Susan Block at (202) 551 -3210 or me at (202) 551-3584 with any questions.
Sincerely,
/s/ Laura Nicholson
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Mail Stop 3561 February 21 , 2017 Symeon Palios Chief Executive Officer Diana Containerships Inc. Pendelis 18 175 64 Palaio Faliro Athens, Greece Re: Diana Containerships Inc. Registration Statement on Form F-3 Filed January 26, 2017 File No. 333-215748 Dear Mr. Palios: We have limited our review of your registration statement to those issues we have addressed in our comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information . If you do not believe our com ments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, w e may have additional comments. Where You Can Find Additional Information, page 27 Government Filings, page 27 1. Please amend to specifically incorporate by reference the 20 -F filed on February 16, 2017. Refer to Item 6 of Form F -3. For additional gui dance, please also refer to Compliance and Disclosure Interpretations: Securities Act Forms, Question and Answer 123.05, available on our website, www.sec.gov . Please also file an updated auditor’s consent. 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. Symeon Palios Diana Containerships Inc. February 21 , 2017 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration . Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Susan Block at (202) 551 -3210 or me at (202) 551-3584 with any questions. Sincerely, /s/ Laura Nicholson Laura Nicholson Special Counsel Office of Transportation and Leisure