SEC Comment Letter for International Seaways, Inc. (INSW) (CIK 0001679049) (INSW) — May 12, 2021
International Seaways, Inc. (INSW) (CIK 0001679049)
Date: May 12, 2021 · CIK: 0001679049 · Accession: 0000000000-21-006044
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File numbers found in text: 333-255774
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United States securities and exchange commission logo
May 12, 2021
James D. Small, III
Chief Administrative Officer, Senior VP, Secretary and General Counsel
International Seaways, Inc.
600 Third Avenue, 39th Floor
New York, New York 10016
Re:International Seaways, Inc.
Registration Statement on Form S-4
Filed May 5, 2021
File No. 333-255774
Dear Mr. Small:
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 Kevin Dougherty at (202) 551-3271 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Benet J. O’Reilly, Esq.