SEC Comment Letter 0000000000-25-002367 to C3is Inc. (CISS) (CIK 0001951067) (CISS)
C3is Inc. (CISS) (CIK 0001951067)
Date: March 3, 2025 · CIK: 0001951067 · Accession: 0000000000-25-002367
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File numbers found in text: 333-285135
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March 3, 2025
Diamantis Andriotis
President and Chief Executive Officer
C3is Inc.
331 KIFISSIAS AVENUE
ERITHREA 14561
ATHENS, GREECE
Re:C3is Inc.
Registration Statement on Form F-3
Filed February 21, 2025
File No. 333-285135
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 Timothy S. Levenberg at 202-551-3707 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:Finn Murphy, Esq., of Goodwin Procter LLP