SEC Company Response from Performance Shipping (PSHG) — May 19, 2026
Performance Shipping Inc.
Date: May 19, 2026 · CIK: 0001481241 · Accession: 0001140361-26-022101
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File numbers found in text: 333-295541
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CORRESP 1 filename1.htm Performance Shipping Inc. 373 Syngrou Avenue 175 64 Palaio Faliro Athens, Greece Tel: +30-216-600-2400 May 19, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549-7010 Re: Performance Shipping Inc. Registration Statement on Form F-3 (File No. 333-295541) Originally filed on May 4, 2026 Ladies and Gentlemen: The undersigned registrant hereby requests that the effectiveness of the above-captioned Registration Statement on Form F-3 be accelerated so that it will be made effective at 5:00 p.m. Eastern Time on May 21, 2026, 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 Will Vogel of Watson Farley & Williams LLP, counsel to the undersigned registrant, at (212) 922-2280. Yours truly, PERFORMANCE SHIPPING INC. By: /s/ Andreas Michalopoulos Name: Andreas Michalopoulos Title: Chief Executive Officer