SEC Company Response from Performance Shipping Inc. (PSHG) (CIK 0001481241) (PSHG) — Feb 23, 2017
Performance Shipping Inc. (PSHG) (CIK 0001481241)
Date: Feb. 23, 2017 · CIK: 0001481241 · Accession: 0000919574-17-002238
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-215748
Referenced dates: February 21, 2017
Letter
Division of Corporation Finance Attention: Laura Nicholson, Special Counsel Diana Containerships Inc. Registration Statement on Form F-3 Filed January 26, 2017 File Number 333-215748
Dear Ms. Nicholson:
We refer to the registration statement on Form F-3, filed by Diana Containerships Inc. (the "Company") with the U.S. Securities and Exchange Commission (the "Commission") on January 26, 2017 (the "Registration Statement"). By letter dated February 21, 2017 (the "Comment Letter"), the staff of the Commission (the "Staff") provided the Company with its comment to the Registration Statement.
The Company has today filed via EDGAR Amendment No. 1 to the Registration Statement (the "Amended Registration Statement"), which responds to the Staff's comment contained in the Comment Letter. The Amended Registration Statement also includes updates related to the passage of time.
This letter responds to the Comment Letter. The following numbered paragraph of this letter corresponds to the numbered paragraph in the Comment Letter.
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 guidance, 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.
In response to the Staff's comment, the Company has amended the Registration Statement to specifically incorporate by reference the Company's Form 20-F filed with the Commission on February 16, 2017. In addition, the Company has filed an updated auditor's consent as Exhibit 23.2 to the Amended Registration Statement.
* * * * *
If you have any questions or comments concerning the foregoing, please feel free to telephone the undersigned at (212) 574-1265.
Sincerely,
/s/ Edward S. Horton
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CORRESP 1 filename1.htm Seward & Kissel llp ONE BATTERY PARK PLAZA NEW YORK, NEW YORK 10004 TELEPHONE: (212) 574-1200 FACSIMILE: (212) 480-8421 WWW.SEWKIS.COM 901 K STREET, NW WASHINGTON, D.C. 20001 TELEPHONE: (202) 737-8833 FACSIMILE: (202) 737-5184 February 23, 2017 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Laura Nicholson, Special Counsel Re: Diana Containerships Inc. Registration Statement on Form F-3 Filed January 26, 2017 File Number 333-215748 Dear Ms. Nicholson: We refer to the registration statement on Form F-3, filed by Diana Containerships Inc. (the "Company") with the U.S. Securities and Exchange Commission (the "Commission") on January 26, 2017 (the "Registration Statement"). By letter dated February 21, 2017 (the "Comment Letter"), the staff of the Commission (the "Staff") provided the Company with its comment to the Registration Statement. The Company has today filed via EDGAR Amendment No. 1 to the Registration Statement (the "Amended Registration Statement"), which responds to the Staff's comment contained in the Comment Letter. The Amended Registration Statement also includes updates related to the passage of time. This letter responds to the Comment Letter. The following numbered paragraph of this letter corresponds to the numbered paragraph in the Comment Letter. 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 guidance, 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. In response to the Staff's comment, the Company has amended the Registration Statement to specifically incorporate by reference the Company's Form 20-F filed with the Commission on February 16, 2017. In addition, the Company has filed an updated auditor's consent as Exhibit 23.2 to the Amended Registration Statement. * * * * * If you have any questions or comments concerning the foregoing, please feel free to telephone the undersigned at (212) 574-1265. Sincerely, /s/ Edward S. Horton Edward S. Horton, Esq. cc: Susan Block Division of Corporation Finance U.S. Securities and Exchange Commission Symeon Palios Chief Executive Officer Diana Containerships Inc. Pendelis 18 175 64 Palaio Faliro Athens, Greece