SecProbe.io

United States securities and exchange commission logo
April 15, 2024
Stamatis Tsantanis
Chief Executive Officer
United Maritime Corp
154 Vouliagmenis Avenue
166 74 Glyfada
Greece
Re:United Maritime Corp
Post-Effective Amendment No. 2 to Form F-1 on Form F-3
Filed April 1, 2024
File No. 333-266099
Dear Stamatis Tsantanis:
            We have conducted a limited review of your registration statement and have the
following comments.
            Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
            After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments.
Post-Effective Amendment No. 2 to Form F-1 on Form F-3
General
1.If you are relying on General Instruction I.B.5 for Form F-3 eligibility, please include the
information required pursuant to Instruction 7 and General Instruction I.B.5 of Form F-3.
2.Please revise to incorporate the Form 20-F filed on April 2, 2024. In addition, please file a
new auditor's consent.
            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 LastNameStamatis Tsantanis
 Comapany NameUnited Maritime Corp
 April 15, 2024 Page 2
 FirstName LastName
Stamatis Tsantanis
United Maritime Corp
April 15, 2024
Page 2

            Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
            Please contact Daniel Morris at 202-551-3314 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation