SEC Company Response from International Seaways, Inc. (INSW) (CIK 0001679049) (INSW) — May 17, 2018
International Seaways, Inc. (INSW) (CIK 0001679049)
Date: May 17, 2018 · CIK: 0001679049 · Accession: 0001144204-18-029441
AI Filing Summary & Sentiment
File numbers found in text: 333-224313
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CORRESP
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600 Third Avenue
Tel: +1 212-251-1199
James D. Small III
39th Floor
Fax: +1 212-251-1180
Chief Administrative Officer,
New York, NY 10016
Senior Vice President,
USA
E-mail: jsmall@intlseas.com
Secretary & General Counsel
May 17, 2018
VIA EDGAR CORRESPONDENCE
Ms. Laura Nicholson
Division of Corporate Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: International Seaways, Inc.
Registration Statement on Form S-3 (File No. 333-224313)
Dear Ms. Nicholson:
Pursuant to Rule 461 under the Securities
Act of 1933, as amended, International Seaways, Inc. (the “Company”) hereby requests that the effectiveness
of the above-referenced Registration Statement on Form S-3, as amended, be accelerated so that it will be declared effective by
4:00 pm, Eastern Time, on Monday, May 21, 2018, or as soon thereafter as reasonably practicable (the “Effective Date”).
The Company hereby acknowledges its responsibilities
under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed
public offering of the securities specified in the above-referenced Registration Statement. In addition, the Company hereby acknowledges
that:
· should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated
authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect
to the Registration Statement;
· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement
effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration
Statement; and
· the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by
the Commission or any person under the federal securities laws of the United States.
Ms. Laura Nicholson
May 17, 2018
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Please contact Jeffrey D. Karpf of Cleary
Gottlieb Steen & Hamilton LLP at (212) 225-2864, counsel to the Company, if you have any questions or concerns regarding this
matter.
Very truly yours,
International Seaways, Inc.
By:
/s/ James D. Small III
Name:
James D. Small III
Title:
Chief Administrative Officer, Secretary and General Counsel
cc: Lois K. Zabrocky
International Seaways, Inc.
Jeffrey D. Karpf, Esq.
Cleary Gottlieb Steen & Hamilton LLP
Marc Rotter
Cleary Gottlieb Steen & Hamilton LLP