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CORRESP Filing

International Seaways, Inc.
Date: July 23, 2025 · CIK: 0001679049 · Accession: 0001104659-25-070023

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-37836

Referenced dates: July 16, 2025

Date
July 23, 2025
Author
/s/James I. Edelson
Form
CORRESP
Company
International Seaways, Inc.

Letter

VIA EDGAR Division of Corporation Finance Office of Energy and Transportation Attention: Ms. Yong Kim Division of Corporation Finance Office of Energy and Transportation Re: International Seaways, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 Filed February 27, 2025 File No. 001-37836

Dear Ms. Kim and Mr. Hiller:

International Seaways, Inc. (the "Company") has received the comment letter from the Staff of the Securities and Exchange Commission (the "Staff") dated July 16, 2025, regarding the Company's Form 10-K for the fiscal year ended December 31, 2024. Pursuant to our telephone conversation with Mr. Hiller on July 22, 2025, the Company confirms the Staff's extension of the due date to August 13, 2025 in order to have sufficient time for compilation and review by the Company and its advisors of the responses to the Staff's comments.

We appreciate the Staff's consideration in this matter. Should you have any questions with respect to the above, please do not hesitate to contact me at 917-817-7804.

Sincerely,
/s/James I. Edelson

Show Raw Text
CORRESP
 1
 filename1.htm

 600 Third Avenue 39th Floor
 New York, New York 10016
 P: +1 212 578 1600

 July 23, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Energy and Transportation

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention:
 Ms. Yong Kim

 Mr. Karl Hiller

 Division of Corporation Finance

 Office of Energy and Transportation

 Re:
 International Seaways, Inc.

 Form 10-K for the Fiscal Year Ended December 31, 2024

 Filed February 27, 2025

 File No. 001-37836

 Dear Ms. Kim and Mr. Hiller:

 International Seaways, Inc. (the "Company")
has received the comment letter from the Staff of the Securities and Exchange Commission (the "Staff") dated July 16, 2025,
regarding the Company's Form 10-K for the fiscal year ended December 31, 2024. Pursuant to our telephone conversation with Mr. Hiller
on July 22, 2025, the Company confirms the Staff's extension of the due date to August 13, 2025 in order to have sufficient time
for compilation and review by the Company and its advisors of the responses to the Staff's comments.

 We appreciate the Staff's consideration in this
matter. Should you have any questions with respect to the above, please do not hesitate to contact me at 917-817-7804.

 Sincerely,

 /s/James I. Edelson

 Name:
 James I. Edelson

 Title:
 Head of Regulatory Affairs

 cc:
 Jeffrey D. Pribor, Chief Financial Officer

 James D. Small III, Chief Administrative Officer, General Counsel