Correspondence 0001140361-24-001208 from TORO CORP. (TORO) (CIK 0001941131) (TORO)
TORO CORP. (TORO) (CIK 0001941131)
Date: Jan. 8, 2024 · CIK: 0001941131 · Accession: 0001140361-24-001208
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File numbers found in text: 333-275477
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CORRESP
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filename1.htm
January 8, 2024
Via Edgar
Securities and Exchange Commission,
Division of Corporation Finance, Office of Energy and Transportation
100 F Street, N.E.,
Washington, D.C. 20549,
United States of America.
Re:
Toro Corp. Registration Statement on Form F-3 (File No. 333-275477)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Toro Corp. (the “Company”) hereby respectfully requests that the effective
date of the above-referenced Registration Statement on Form F-3 of the Company be accelerated so that it will be declared effective at 9:30 a.m. Eastern Time, on January 10, 2024, or as soon thereafter as practicable.
Please contact Nikolaos G. Andronikos at Sullivan & Cromwell LLP at +44-20-7959-8470 or andronikosn@sullcrom.com or Abigail M. Yevnin at
Sullivan & Cromwell LLP at +44-20-7959-8408 or yevnina@sullcrom.com with any questions. It would also be appreciated if, when this request for acceleration has been granted, you so inform Mr. Andronikos or Ms. Yevnin.
Securities and Exchange Commission
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Sincerely,
Toro Corp.
By: /s/ Petros Panagiotidis
Name: Petros Panagiotidis
Title: Chairman and Chief Executive Officer
cc: Nikolaos G. Andronikos
Abigail M. Yevnin
(Sullivan & Cromwell LLP)