SEC Comment Letter 0000000000-23-005804 to C3is Inc. (CISS) (CIK 0001951067) (CISS)
C3is Inc. (CISS) (CIK 0001951067)
Date: June 1, 2023 · CIK: 0001951067 · Accession: 0000000000-23-005804
AI Filing Summary & Sentiment
File numbers found in text: 333-271228
Letter
United States securities and exchange commission logo June 1, 2023 Diamantis Andriotis Chief Executive Officer C3is Inc. 331 Kifissias Avenue Erithrea 14561 Athens, Greece Re:C3is Inc. Amendment No. 1 to Registration Statement on Form F-1 Filed May 17, 2023 File No. 333-271228 Dear Diamantis Andriotis: We have reviewed your amended registration statement and have the following comments. 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 letter by amending your registration statement and providing the requested information. If you do not believe our comments apply 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 these comments, we may have additional comments. Amendment No. 1 to Form F-1 Exhibits 1.With respect to Exhibit 5.1, please obtain and file an opinion without the assumption that there are "sufficient authorized but unissued Common Shares pursuant to its Articles." Counsel may not assume any of the material facts underlying its opinion. For guidance, refer to Section II.B.3.a of Staff Legal Bulletin No. 19 (Corp. Fin., October 14, 2011), which is available at https://www.sec.gov/interps/legal/cfslb19.htm. You may contact Brian McAllister, Staff Accountant, at (202) 551-3341 or Craig Arakawa, Accounting Branch Chief, at (202) 551-3650 if you have questions regarding comments on the financial statements and related matters. Please contact Timothy S. Levenberg,
FirstName LastNameDiamantis Andriotis Comapany NameC3is Inc. June 1, 2023 Page 2 FirstName LastName Diamantis Andriotis C3is Inc. June 1, 2023 Page 2 Special Counsel, at (202) 551-3707 or Laura Nicholson, Special Counsel, at (202) 551-3584 with any other questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Finn Murphy, Esq., of Goodwin Procter LLP
Show Raw Text
United States securities and exchange commission logo
June 1, 2023
Diamantis Andriotis
Chief Executive Officer
C3is Inc.
331 Kifissias Avenue
Erithrea 14561
Athens, Greece
Re:C3is Inc.
Amendment No. 1 to Registration Statement on Form F-1
Filed May 17, 2023
File No. 333-271228
Dear Diamantis Andriotis:
We have reviewed your amended registration statement and have the following
comments. 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 letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply 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 these comments, we may have additional comments.
Amendment No. 1 to Form F-1
Exhibits
1.With respect to Exhibit 5.1, please obtain and file an opinion without the assumption that
there are "sufficient authorized but unissued Common Shares pursuant to its Articles."
Counsel may not assume any of the material facts underlying its opinion. For guidance,
refer to Section II.B.3.a of Staff Legal Bulletin No. 19 (Corp. Fin., October 14, 2011),
which is available at https://www.sec.gov/interps/legal/cfslb19.htm.
You may contact Brian McAllister, Staff Accountant, at (202) 551-3341 or Craig
Arakawa, Accounting Branch Chief, at (202) 551-3650 if you have questions regarding
comments on the financial statements and related matters. Please contact Timothy S. Levenberg,
FirstName LastNameDiamantis Andriotis
Comapany NameC3is Inc.
June 1, 2023 Page 2
FirstName LastName
Diamantis Andriotis
C3is Inc.
June 1, 2023
Page 2
Special Counsel, at (202) 551-3707 or Laura Nicholson, Special Counsel, at (202) 551-3584 with
any other questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Finn Murphy, Esq., of Goodwin Procter LLP