SEC Comment Letter 0000000000-23-010228 to OceanPal Inc. (SVRN)
OceanPal Inc.
Date: Sept. 15, 2023 · CIK: 0001869467 · Accession: 0000000000-23-010228
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-40930
Letter
United States securities and exchange commission logo September 15, 2023 Robert Perri Chief Executive Officer OceanPal Inc. Pendelis 26, 175 64 Palaio Faliro, Athens, Greece Re:OceanPal Inc. Form 20-F for the Fiscal Year ended December 31, 2022 Filed March 30, 2023 File No. 001-40930 Dear Robert Perri: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 20-F for the Fiscal Year ended December 31, 2022 Exhibits 1.We note that your officer certifications at Exhibits 12.1 and 12.2 exclude the language of paragraph 4(b) and the introductory language in paragraph 4 regarding responsibilities for establishing and maintaining internal control over financial reporting and the associated design objectives for which certification is required.
Please amend your annual report to include certifications having all of the prescribed language as set forth in paragraph 12 of Item 19 of Form 20-F.
In closing, 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.
FirstName LastNameRobert Perri Comapany NameOceanPal Inc. September 15, 2023 Page 2 FirstName LastName Robert Perri OceanPal Inc. September 15, 2023 Page 2
You may contact Jenifer Gallagher, Staff Accountant at (202) 551-3706 or Karl Hiller, Branch Chief at (202) 551-3686 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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United States securities and exchange commission logo
September 15, 2023
Robert Perri
Chief Executive Officer
OceanPal Inc.
Pendelis 26, 175 64 Palaio
Faliro, Athens, Greece
Re:OceanPal Inc.
Form 20-F for the Fiscal Year ended December 31, 2022
Filed March 30, 2023
File No. 001-40930
Dear Robert Perri:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In some of our comments, we may ask you to
provide us with information so we may better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 20-F for the Fiscal Year ended December 31, 2022
Exhibits
1.We note that your officer certifications at Exhibits 12.1 and 12.2 exclude the language of
paragraph 4(b) and the introductory language in paragraph 4 regarding responsibilities for
establishing and maintaining internal control over financial reporting and the associated
design objectives for which certification is required.
Please amend your annual report to include certifications having all of the prescribed
language as set forth in paragraph 12 of Item 19 of Form 20-F.
In closing, 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.
FirstName LastNameRobert Perri
Comapany NameOceanPal Inc.
September 15, 2023 Page 2
FirstName LastName
Robert Perri
OceanPal Inc.
September 15, 2023
Page 2
You may contact Jenifer Gallagher, Staff Accountant at (202) 551-3706 or Karl Hiller,
Branch Chief at (202) 551-3686 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation