SEC Comment Letter 0000000000-23-004399 to Performance Shipping Inc. (PSHG) (CIK 0001481241) (PSHG)
Performance Shipping Inc. (PSHG) (CIK 0001481241)
Date: April 28, 2023 · CIK: 0001481241 · Accession: 0000000000-23-004399
AI Filing Summary & Sentiment
File numbers found in text: 333-271398
Letter
United States securities and exchange commission logo April 28, 2023 Andreas Michalopoulos Chief Executive Officer Performance Shipping Inc. 373 Syngrou Avenue 175 64 Palaio Faliro Athens, Greece Re:Performance Shipping Inc. Registration Statement on Form F-3 Filed April 21, 2023 File No. 333-271398 Dear Andreas 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 Claudia Rios, Staff Attorney, at (202) 551-8770 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Will Vogel
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United States securities and exchange commission logo
April 28, 2023
Andreas Michalopoulos
Chief Executive Officer
Performance Shipping Inc.
373 Syngrou Avenue
175 64 Palaio Faliro
Athens, Greece
Re:Performance Shipping Inc.
Registration Statement on Form F-3
Filed April 21, 2023
File No. 333-271398
Dear Andreas 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 Claudia Rios, Staff Attorney, at (202) 551-8770 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Will Vogel