SEC Comment Letter for Performance Shipping Inc. (PSHG) (CIK 0001481241) (PSHG) — Apr 16, 2020
Performance Shipping Inc. (PSHG) (CIK 0001481241)
Date: April 16, 2020 · CIK: 0001481241 · Accession: 0000000000-20-003287
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Reasoning
File numbers found in text: 333-237637
Letter
April 15, 2020 Andreas Michalopoulos Chief Financial Officer Performance Shipping Inc. Pendelis 18 175 64 Palaio Faliro Athens, Greece Re:Performance Shipping Inc. Registration Statement on Form F-3 Filed April 10, 2020 File No. 333-237637 Dear Mr. Michalopoulos: 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 Laura Nicholson, Special Counsel, at (202) 551-3584 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Edward Horton
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April 15, 2020
Andreas Michalopoulos
Chief Financial Officer
Performance Shipping Inc.
Pendelis 18
175 64 Palaio Faliro
Athens, Greece
Re:Performance Shipping Inc.
Registration Statement on Form F-3
Filed April 10, 2020
File No. 333-237637
Dear Mr. Michalopoulos:
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 Laura Nicholson, Special Counsel, at (202) 551-3584 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Edward Horton