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        U.S. Securities and Exchange Commission

          Division of Corporation Finance

            Office of Energy & Transportation

            100 F Street, N.E.

            Washington, D.C. 20549

              April 24, 2024

                      Re:

                        United Maritime Corporation

                Post-Effective Amendment No. 2 to Form F-1 on Form F-3

                Filed April 1, 2024

                File No. 333-266099

                 Ladies and Gentlemen:

                    This letter sets forth the response of United Maritime Corporation (the “Company”) to the comment letter dated April 15, 2024 (the “Comment Letter”) of the staff (the “Staff”) of the
                      U.S. Securities and Exchange Commission (the “Commission”) with respect to the Company’s Post-Effective Amendment No. 2 to Form F-1 on Form F-3 (File No. 333-266099), filed on April 1, 2024 (“Amendment No. 2”).

                    Capitalized terms used in this letter that are not otherwise defined herein have the meanings ascribed to them in Amendment No. 2. The following numbered paragraphs correspond to the numbered paragraphs in
                      the Comment Letter.

                    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.

                      The Company advises the Staff that it is relying on General Instruction I.B.4 for Form F-3 eligibility.  General Instruction I.B.4(c) of Form F-3 provides that a registrant may use
                        Form F-3 to register offerings of securities to be offered upon the exercise of outstanding transferable warrants issued by the issuer of the securities to be offered.  Pursuant to Amendment No. 2, the Company is offering up to
                        6,962,770 of its common shares issuable upon the exercise of Class A Warrants.  These Class A Warrants were previously issued by the Company, are presently outstanding and are transferable in accordance with their terms.
                        Accordingly, the Company believes that it complies with General Instruction I.B.4(c) and is therefore eligible to use Form F-3 pursuant to General Instruction I.B.4.

                        Page 2

                                    2.

                                    Please revise to incorporate the Form 20-F filed on April 2, 2024. In addition, please file a new auditor's consent.

                      In response to the Staff’s comment, the Company advises the Staff that, to the extent it files a further post-effective amendment to the Registration Statement, it will revise in
                        accordance with the Staff’s comment.  However, the Company advises the Staff that it does not presently intend to file another post-effective amendment to the Registration Statement prior to the effectiveness of Amendment No. 2.

                        *     *     *     *     *

                        If you have any questions or comments concerning this letter, please feel free to contact Will Vogel at the undersigned at 212-922-2280.

                        Yours sincerely

                        Watson Farley & Williams LLP

                        /s/ Watson Farley & Williams LLP