SEC Comment Letter for Performance Shipping (PSHG) — May 15, 2026
Performance Shipping Inc.
Date: May 15, 2026 · CIK: 0001481241 · Accession: 0000000000-26-005005
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295541
Letter
Re: Performance Shipping Inc. Registration Statement on Form F-3 Filed May 4, 2026 File No. 333-295541 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 Michael Purcell at 202-551-5351 with any questions.
May 15, 2026
Andreas Michalopoulos Chief Executive Officer Performance Shipping Inc. 373 Syngrou Avenue 175 64 Palaio Faliro Athens, Greece
Sincerely,
Division of
Corporation Finance
Office of Energy &
Transportation
cc: Will Vogel
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 15, 2026 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 May 4, 2026 File No. 333-295541 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 Michael Purcell at 202-551-5351 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Will Vogel </TEXT> </DOCUMENT>