SEC Company Response from Performance Shipping Inc. (PSHG) (CIK 0001481241) (PSHG) — May 8, 2017
Performance Shipping Inc. (PSHG) (CIK 0001481241)
Date: May 8, 2017 · CIK: 0001481241 · Accession: 0000919574-17-003794
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-216944
Referenced dates: April 21, 2017
Letter
Division of Corporation Finance Attention: J. Nolan McWilliams Diana Containerships Inc. Registration Statement on Form F-3 Filed March 24, 2017 File Number 333-216944
Dear Mr. McWilliams:
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 March 24, 2017 (the "Registration Statement"). By letter dated April 21, 2017 (the "Comment Letter"), the staff of the Commission (the "Staff") provided the Company with its comments to the Registration Statement.
The Company filed via EDGAR Amendment No. 1 to the Registration Statement on April 28, 2017, which responded to the Staff's comments contained in the Comment Letter.
The Company has today filed via EDGAR Amendment No. 2 to the Registration Statement (the "Second Amended Registration Statement"), which responds to an oral comment received from the Staff on May 3, 2017. In response to the Staff's oral comment, the Company has filed an updated auditor's consent as Exhibit 23.2 to the Second Amended Registration Statement.
U.S. Securities and Exchange Commission
May 8, 2017
Page 2
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 May 8, 2017 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: J. Nolan McWilliams Re: Diana Containerships Inc. Registration Statement on Form F-3 Filed March 24, 2017 File Number 333-216944 Dear Mr. McWilliams: 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 March 24, 2017 (the "Registration Statement"). By letter dated April 21, 2017 (the "Comment Letter"), the staff of the Commission (the "Staff") provided the Company with its comments to the Registration Statement. The Company filed via EDGAR Amendment No. 1 to the Registration Statement on April 28, 2017, which responded to the Staff's comments contained in the Comment Letter. The Company has today filed via EDGAR Amendment No. 2 to the Registration Statement (the "Second Amended Registration Statement"), which responds to an oral comment received from the Staff on May 3, 2017. In response to the Staff's oral comment, the Company has filed an updated auditor's consent as Exhibit 23.2 to the Second Amended Registration Statement. U.S. Securities and Exchange Commission May 8, 2017 Page 2 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: Tonya K. Aldave 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