SEC Comment Letter for International Seaways, Inc. (INSW) (CIK 0001679049) (INSW) — Aug 24, 2018
International Seaways, Inc. (INSW) (CIK 0001679049)
Date: Aug. 24, 2018 · CIK: 0001679049 · Accession: 0000000000-18-026482
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File numbers found in text: 333-226946
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August 24, 2018
Lois Zabrocky
Chief Executive Officer
International Seaways, Inc.
600 Third Avenue, 39th Floor
New York, NY 10016
Re:International Seaways, Inc.
Registration Statement on Form S-3
Filed August 20, 2018
File No. 333-226946
Dear Ms. Zabrocky:
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 Sonia Bednarowski at 202-551-3666 with any questions.
Sincerely,
Division of Corporation Finance
Office of Transportation and Leisure