SEC Comment Letter 0000000000-23-010985 to Okeanis Eco Tankers Corp. (ECO)
Okeanis Eco Tankers Corp.
Date: Oct. 5, 2023 · CIK: 0001964954 · Accession: 0000000000-23-010985
AI Filing Summary & Sentiment
Letter
United States securities and exchange commission logo October 5, 2023 Aristidis Alafouzos Chief Executive Officer Okeanis Eco Tankers Corp. c/o OET Chartering Inc. Ethnarchou Makariou Ave., & 2 D. Falireos St. 185 47 N. Faliro, Greece Re:Okeanis Eco Tankers Corp. Amendment No. 1 to Draft Registration Statement on Form 20-F Submitted September 20, 2023 CIK No. 0001964954 Dear Aristidis Alafouzos: We have reviewed your amended draft registration statement and have the following comment. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to this letter and your amended draft registration statement or filed registration statement, we may have additional comments. Our references to prior comments refer to comments in our August 23, 2023 letter. Amendment No. 1 to Draft Registration Statement on Form 20-F submitted September 20, 2023 Notes to the Consolidated Financial Statements Note 24. Revenue, page F-40 1.Please further expand the disclosure added in response to prior comment 15 to provide the identity of the segment or segments reporting the revenues, as required by paragraph 34 of IFRS 8.
FirstName LastNameAristidis Alafouzos Comapany NameOkeanis Eco Tankers Corp. October 5, 2023 Page 2 FirstName LastName Aristidis Alafouzos Okeanis Eco Tankers Corp. October 5, 2023 Page 2 Please contact Jennifer O'Brien, Staff Accountant, at 202-551-3721 or Kimberly Calder, Assistant Chief Accountant, at 202-551-3701 if you have questions regarding comments on the financial statements and related matters. Please contact Claudia Rios, Staff Attorney, at 202- 551-8770 or Irene Barberena-Meissner, Staff Attorney, at 202-551-6548 with any other questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Steven Hollander, Esq.
Show Raw Text
United States securities and exchange commission logo
October 5, 2023
Aristidis Alafouzos
Chief Executive Officer
Okeanis Eco Tankers Corp.
c/o OET Chartering Inc.
Ethnarchou Makariou Ave., & 2 D. Falireos St.
185 47 N. Faliro, Greece
Re:Okeanis Eco Tankers Corp.
Amendment No. 1 to Draft Registration Statement on Form 20-F
Submitted September 20, 2023
CIK No. 0001964954
Dear Aristidis Alafouzos:
We have reviewed your amended draft registration statement and have the following
comment.
Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR. If you do not believe a comment applies to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
After reviewing the information you provide in response to this letter and your amended
draft registration statement or filed registration statement, we may have additional comments.
Our references to prior comments refer to comments in our August 23, 2023 letter.
Amendment No. 1 to Draft Registration Statement on Form 20-F submitted September 20, 2023
Notes to the Consolidated Financial Statements
Note 24. Revenue, page F-40
1.Please further expand the disclosure added in response to prior comment 15 to provide the
identity of the segment or segments reporting the revenues, as required by paragraph 34 of
IFRS 8.
FirstName LastNameAristidis Alafouzos
Comapany NameOkeanis Eco Tankers Corp.
October 5, 2023 Page 2
FirstName LastName
Aristidis Alafouzos
Okeanis Eco Tankers Corp.
October 5, 2023
Page 2
Please contact Jennifer O'Brien, Staff Accountant, at 202-551-3721 or Kimberly Calder,
Assistant Chief Accountant, at 202-551-3701 if you have questions regarding comments on the
financial statements and related matters. Please contact Claudia Rios, Staff Attorney, at 202-
551-8770 or Irene Barberena-Meissner, Staff Attorney, at 202-551-6548 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Steven Hollander, Esq.