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SEC Comment Letter for International Seaways, Inc. (INSW) (CIK 0001679049) (INSW) — Oct 31, 2018

International Seaways, Inc. (INSW) (CIK 0001679049)
Date: Oct. 31, 2018 · CIK: 0001679049 · Accession: 0000000000-18-033968

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File numbers found in text: 333-227915

Date
October 31, 2018
Author
Lois K. Zabrocky
Form
UPLOAD
Company
International Seaways, Inc. (INSW) (CIK 0001679049)

Letter

October 31, 2018 Lois K. 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 October 19, 2018 File No. 333-227915 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 Tonya K. Aldave at (202) 551-3601 with any questions. Sincerely, Division of Corporation Finance Office of Transportation and Leisure cc: Jeffrey D. Karpf, Esq.

Show Raw Text
October 31, 2018
Lois K. 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 October 19, 2018
File No. 333-227915
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 Tonya K. Aldave at (202) 551-3601 with any questions.
Sincerely,
Division of Corporation Finance
Office of Transportation and Leisure
cc:       Jeffrey D. Karpf, Esq.