SEC Comment Letter for Diamond S Shipping Inc. (CIK 0001761940) — Apr 22, 2020
Diamond S Shipping Inc. (CIK 0001761940)
Date: April 22, 2020 · CIK: 0001761940 · Accession: 0000000000-20-003442
AI Filing Summary & Sentiment
File numbers found in text: 333-237717
Letter
April 22, 2020 Craig H. Stevenson, Jr. Chief Executive Officer, President, and Director Diamond S Shipping Inc. 33 Benedict Place Greenwich, Connecticut 06830 Re:Diamond S Shipping Inc. Registration Statement on Form S-3 Filed April 16, 2020 File No. 333-237717 Dear Mr. Stevenson: 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 Timothy S. Levenberg, Special Counsel, at (202) 551-3707 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Edward S. Horton, Esq.
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April 22, 2020
Craig H. Stevenson, Jr.
Chief Executive Officer, President, and Director
Diamond S Shipping Inc.
33 Benedict Place
Greenwich, Connecticut 06830
Re:Diamond S Shipping Inc.
Registration Statement on Form S-3
Filed April 16, 2020
File No. 333-237717
Dear Mr. Stevenson:
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 Timothy S. Levenberg, Special Counsel, at (202) 551-3707 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Edward S. Horton, Esq.