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SEC Company Response from International Seaways, Inc. (INSW) (CIK 0001679049) (INSW) — Nov 28, 2017

International Seaways, Inc. (INSW) (CIK 0001679049)
Date: Nov. 28, 2017 · CIK: 0001679049 · Accession: 0001679049-17-000025

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Referenced dates: November 15, 2017

Date
November 28, 2017
Author
/s/James D. Small III
Form
CORRESP
Company
International Seaways, Inc. (INSW) (CIK 0001679049)

Letter

Office of Global Security Risk Division of Corporation Finance Securities and Exchange Commission International Seaways, Inc. Form 10-K for the Year Ended December 31, 2016 Filed March 31, 2017 File No. 1-37836

Dear Ms. Blye and Mr. Bhaumik:

By letter dated November 15, 2017, the staff of the Securities and Exchange Commission (the Staff") provided certain comments on the Exchange Act filings of International Seaways, Inc. (the "Company") referenced above.

Due to internal workloads and the timing of this year's Thanksgiving holiday, the Company requires additional time to collect and analyze the information required to respond to such comment letter. Accordingly, the Company requests leave to file its response via EDGAR on or before December 14, 2017, representing an extension of 10 business days from the original deadline.

We very much appreciate the Staff's accommodation and thank you for your understanding.

Should you require any additional information with regard to this matter, please do not hesitate to contact me at (212) 251-1199.

Very truly yours,
/s/James D. Small III

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CORRESP
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600 Third Avenue

39th Floor

New York, NY 10016

USA

Tel:   +1 212-251-1199

Fax:  +1 212-251-1180

Cell:  +1 917-703-1530

E-mail:  jsmall@intlseas.com

James D. Small III

Chief Administrative Officer,

Senior Vice President,

Secretary & General Counsel

November 28, 2017

Cecelia Blye, Chief

 Office of Global Security Risk

Pradip Bhaumik, Special Counsel

 Division of Corporation Finance

Securities and Exchange Commission

 Washington, DC  20549-7010

RE:

International Seaways, Inc.

Form 10-K for the Year Ended December 31, 2016

Filed March 31, 2017

 File No. 1-37836

Dear Ms. Blye and Mr. Bhaumik:

By letter dated November 15, 2017, the staff of the Securities and Exchange Commission (the Staff") provided certain comments on the Exchange Act filings of International Seaways, Inc. (the "Company") referenced above.

Due to internal workloads and the timing of this year's Thanksgiving holiday, the Company requires additional time to collect and analyze the information required to respond to such comment letter.  Accordingly, the Company requests leave to file its response via EDGAR on or before December 14, 2017, representing an extension of 10 business days from the original deadline.

We very much appreciate the Staff's accommodation and thank you for your understanding.

Should you require any additional information with regard to this matter, please do not hesitate to contact me at (212) 251-1199.

Very truly yours,

/s/James D. Small III

James D. Small III