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SEC Company Response from Performance Shipping Inc. (PSHG) (CIK 0001481241) (PSHG) — Apr 21, 2020

Performance Shipping Inc. (PSHG) (CIK 0001481241)
Date: April 21, 2020 · CIK: 0001481241 · Accession: 0000919574-20-002975

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File numbers found in text: 333-237637

Date
April 21, 2020
Author
Andreas Michalopoulos
Form
CORRESP
Company
Performance Shipping Inc. (PSHG) (CIK 0001481241)

Letter

Performance Shipping Inc.

Pendelis 18

175 64 Palaio Faliro

Athens, Greece

April 21, 2020

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F Street, NE

Washington, D.C. 20549

Re:

Performance Shipping Inc.

Registration Statement on Form F-3 (No. 333-237637)

Ladies and Gentlemen:

The undersigned registrant hereby requests that the effectiveness of the above captioned Registration Statement, filed with the United States Securities and Exchange Commission on Form F-3 on April 10, 2020 and amended on April 17, 2020, be accelerated so that it will be made effective at 4:00 p.m. Eastern Daylight Time on April 23, 2020, or as soon thereafter as practicable, pursuant to Rule 461(a) of the Securities Act of 1933, as amended (the "Act").

The undersigned registrant is aware of its obligations under the Act.

Should you have any questions regarding this request, please do not hesitate to contact Edward S. Horton at (212) 574-1265 of Seward & Kissel LLP, counsel to the undersigned registrant.

Yours truly,

PERFORMANCE SHIPPING INC.

By:

/s/ Andreas Michalopoulos

Name: Andreas Michalopoulos

Title: Chief Financial Officer

Show Raw Text
CORRESP
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filename1.htm

    Performance Shipping Inc.

    Pendelis 18

    175 64 Palaio Faliro

    Athens, Greece

    April 21, 2020

    VIA EDGAR

    United States Securities and Exchange Commission

    Division of Corporation Finance

    Office of Energy & Transportation

    100 F Street, NE

    Washington, D.C. 20549

              Re:

                Performance Shipping Inc.

                 Registration Statement on Form F-3 (No. 333-237637)

    Ladies and Gentlemen:

    The undersigned registrant hereby requests that the effectiveness of the above captioned Registration Statement,
      filed with the United States Securities and Exchange Commission on Form F-3 on April 10, 2020 and amended on April 17, 2020, be accelerated so that it will be made effective at 4:00 p.m. Eastern Daylight Time on April 23, 2020, or as soon thereafter
      as practicable, pursuant to Rule 461(a) of the Securities Act of 1933, as amended (the "Act").

    The undersigned registrant is aware of its obligations under the Act.

    Should you have any questions regarding this request, please do not hesitate to contact Edward S. Horton at (212)
      574-1265 of Seward & Kissel LLP, counsel to the undersigned registrant.

            Yours truly,

            PERFORMANCE SHIPPING INC.

            By:

            /s/ Andreas Michalopoulos

            Name: Andreas Michalopoulos

            Title:   Chief Financial Officer