SEC Comment Letter 0000000000-24-000501 to C3is Inc. (CISS) (CIK 0001951067) (CISS)
C3is Inc. (CISS) (CIK 0001951067)
Date: Jan. 16, 2024 · CIK: 0001951067 · Accession: 0000000000-24-000501
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File numbers found in text: 333-276430
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United States securities and exchange commission logo
January 16, 2024
Diamantis Andriotis
Chief Executive Officer
C3is Inc.
331 Kifissias Avenue Erithrea
14561 Athens, Greece
Re:C3is Inc.
Registration Statement on Form F-1
Filed January 8, 2024
File No. 333-276430
Dear Diamantis Andriotis:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Michael Purcell at 202-551-5351 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Finn Murphy