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SEC Company Response from Diamond S Shipping Inc. (CIK 0001761940) — Apr 22, 2020

Diamond S Shipping Inc. (CIK 0001761940)
Date: April 22, 2020 · CIK: 0001761940 · Accession: 0000919574-20-002982

AI Filing Summary & Sentiment

File numbers found in text: 333-237717

Date
April 22, 2020
Author
Not clearly detected
Form
CORRESP
Company
Diamond S Shipping Inc. (CIK 0001761940)

Letter

DIAMOND S SHIPPING INC.

33 Benedict Place

Greenwich, CT 06830

April 22, 2020

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Re:

Diamond S Shipping Inc.

Registration Statement on Form S-3 (No. 333-237717)

Ladies and Gentlemen:

The undersigned registrant hereby requests that the effectiveness of the above captioned Registration Statement, filed with the United States Securities and Exchange Commission on Form S-3 on April 16, 2020, be accelerated so that it will be made effective at 4:00 p.m. Eastern Daylight Time on April 24, 2020, or as soon thereafter as practicable, pursuant to Rule 461(a) of the Securities Act of 1933, as amended (the “Act”).

The undersigned registrant is aware of its obligations under the Act.

Should you have any questions regarding this request, please do not hesitate to contact Edward S. Horton at (212) 574-1265 of Seward & Kissel LLP, counsel to the undersigned registrant.

Yours truly,

DIAMOND S SHIPPING INC.

By:

/s/ Craig H. Stevenson, Jr.

Name: Craig H. Stevenson, Jr.

Title: Chief Executive Officer and President

Show Raw Text
CORRESP
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filename1.htm

    DIAMOND S SHIPPING INC.

    33 Benedict Place

    Greenwich, CT 06830

    April 22, 2020

    VIA EDGAR

    United States Securities and Exchange Commission

    Division of Corporation Finance

    100 F Street, NE

    Washington, D.C. 20549

              Re:

                Diamond S Shipping Inc.

                  Registration Statement on Form S-3 (No. 333-237717)

    Ladies and Gentlemen:

    The undersigned registrant hereby requests that the effectiveness of the above captioned Registration Statement,
      filed with the United States Securities and Exchange Commission on Form S-3 on April 16, 2020, be accelerated so that it will be made effective at 4:00 p.m. Eastern Daylight Time on April 24, 2020, or as soon thereafter as practicable, pursuant to
      Rule 461(a) of the Securities Act of 1933, as amended (the “Act”).

    The undersigned registrant is aware of its obligations under the Act.

    Should you have any questions regarding this request, please do not hesitate to contact Edward S. Horton at (212)
      574-1265 of Seward & Kissel LLP, counsel to the undersigned registrant.

            Yours truly,

            DIAMOND S SHIPPING INC.

            By:

            /s/ Craig H. Stevenson, Jr.

            Name: Craig H. Stevenson, Jr.

            Title:   Chief Executive Officer and President