Correspondence 0001140361-23-005024 from TORO CORP. (TORO) (CIK 0001941131) (TORO)
TORO CORP. (TORO) (CIK 0001941131)
Date: Feb. 7, 2023 · CIK: 0001941131 · Accession: 0001140361-23-005024
AI Filing Summary & Sentiment
File numbers found in text: 001-41561
Letter
Re:
February 7, 2023
Via Edgar
Securities and Exchange Commission,
Division of Corporation Finance, Officer of Energy and Transportation
100 F Street, N.E.,
Washington, D.C. 20549,
United States of America.
Toro Corp. Registration Statement on Form 20-F, as amended (File No. 001-41561)
Ladies and Gentlemen:
Pursuant to Section 12(d) of the Securities Exchange Act, as amended, and Rule 12d1-2 promulgated thereunder, Toro Corp. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form 20-F of the Company initially filed with the Securities and Exchange Commission on November 16, 2022, be accelerated so that it will be declared effective at 4:30 p.m. Eastern Standard Time, on February 9, 2023, or as soon thereafter as practicable.
Please contact Nikolaos G. Andronikos at Sullivan & Cromwell LLP at +44-20-7959-8470 or andronikosn@sullcrom.com with any questions. It would also be appreciated if, when this request for acceleration has been granted, you so inform Mr. Andronikos.
Sincerely,
Toro Corp.
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CORRESP
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February 7, 2023
Via Edgar
Securities and Exchange Commission,
Division of Corporation Finance, Officer of Energy and Transportation
100 F Street, N.E.,
Washington, D.C. 20549,
United States of America.
Re:
Toro Corp. Registration Statement on Form 20-F, as amended (File No. 001-41561)
Ladies and Gentlemen:
Pursuant to Section 12(d) of the Securities Exchange Act, as amended, and Rule 12d1-2 promulgated thereunder, Toro Corp. (the “Company”) hereby requests that the effective date of the above-referenced Registration
Statement on Form 20-F of the Company initially filed with the Securities and Exchange Commission on November 16, 2022, be accelerated so that it will be declared effective at 4:30 p.m. Eastern Standard Time, on February 9, 2023, or as soon
thereafter as practicable.
Please contact Nikolaos G. Andronikos at Sullivan & Cromwell LLP at +44-20-7959-8470 or andronikosn@sullcrom.com with any questions. It would also be appreciated if, when this request for acceleration has been
granted, you so inform Mr. Andronikos.
Sincerely,
Toro Corp.
By:
/s/ Petros Panagiotidis
Name:
Petros Panagiotidis
Title:
Authorized Signatory
cc:
Nikolaos G. Andronikos
(Sullivan & Cromwell LLP)