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CORRESP
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 Robin Energy Ltd.
 223 Christodoulou Chatzipavlou Street
 Hawaii Royal Gardens
 3036 Limassol, Cyprus

 July 7, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission
 Division of Corporation Finance
 Office of Energy & Transportation
 100 F Street, N.E.
 Washington, D.C. 20549

 Re:

 Robin Energy Ltd.
 Acceleration Request for Registration Statement on Form F-3
 File No. 333-288459

 Ladies and Gentlemen,

 Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “ Act ”), Robin Energy Ltd. (the “ Company ”) hereby requests that the effective date of the
 above-referenced Registration Statement (the “ Registration Statement ”) be accelerated to July 9, 2025, at 9:00 a.m., Eastern
 Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company
 acknowledges that it is aware of its responsibilities under the Act.

 Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Finn Murphy at (212) 459-7257.

 If you have any questions regarding this request, please contact Finn Murphy at (212) 459-7257.

 Very truly yours,

 Robin Energy Ltd.

 By:

 /s/ Petros Panagiotidis

 Name: Petros Panagiotidis

 Title: Chairman and Chief Executive Officer

 cc:

 Finn Murphy, Goodwin Procter LLP

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 July 1, 2025

Petros Panagiotidis
Chairman, President, and Chief Executive Officer
Robin Energy Ltd.
223 Christodoulou Chatzipavlou Street
Hawaii Royal Gardens,
3036 Limassol
Cyprus

 Re: Robin Energy Ltd.
 Draft Registration Statement on Form F-3
 Filed June 23, 2025
 CIK No. 0002039060
Dear Petros Panagiotidis:

 This is to advise you that we do not intend to review your registration
statement.

 We request that you publicly file your registration statement at least
two business
days prior to the requested effective date and time. 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
</TEXT>
</DOCUMENT>

CORRESP
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 filename1.htm

 Robin Energy Ltd.
 223 Christodoulou Chatzipavlou Street
 Hawaii Royal Gardens
 3036 Limassol, Cyprus

 April 25, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission
 Division of Corporation Finance
 Office of Energy & Transportation
 100 F Street, N.E.
 Washington, D.C. 20549

 Re:

 Robin Energy Ltd.
 Acceleration Request for Registration Statement on Form F-3
 File No. 333-286726

 Ladies and Gentlemen,

 Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “ Act ”), Robin Energy Ltd. (the “ Company ”) hereby
 requests that the effective date of the above-referenced Registration Statement (the “ Registration Statement ”) be accelerated to April 28, 2025, at 5:00 p.m., Eastern Time, or as soon
 thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is
 aware of its responsibilities under the Act.

 Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Finn Murphy at (212) 459-7257.

 If you have any questions regarding this request, please contact Finn Murphy at (212) 459-7257.

 Very truly yours,

 Robin Energy Ltd.

 By:

 /s/ Petros Panagiotidis

 Name: Petros Panagiotidis

 Title: Chairman and Chief Executive Officer

 cc:

 Finn Murphy, Goodwin Procter LLP

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 April 23, 2025

Theologos Pagiaslis
Chief Financial Officer
Robin Energy Ltd.
223 Christodoulou Chatzipavlou Street
Hawaii Royal Gardens
3036 Limassol
Cyprus

 Re: Robin Energy Ltd.
 Draft Registration Statement on Form F-3
 Submitted April 16, 2025
 CIK No. 0002039060
Dear Theologos Pagiaslis:

 This is to advise you that we do not intend to review your registration
statement.

 We request that you publicly file your registration statement at least
two business
days prior to the requested effective date and time. 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 Liz Packebusch at 202-551-8749 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Energy &
Transportation
cc: Finnbarr Murphy
</TEXT>
</DOCUMENT>

CORRESP
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 March 26, 2025

 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:

 Robin Energy Ltd. Registration Statement on Form 20-F, as amended (File No. 001-42543)

 Ladies and Gentlemen:

 Pursuant to Section 12(d) of the Securities Exchange Act of 1934, as amended, and Rule 12d1-2 promulgated thereunder, Robin Energy Ltd.
 (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form 20-F of the Company initially filed with the Securities and Exchange Commission on February 28, 2025, be accelerated so that it will be
 declared effective at 4:30 p.m. Eastern Daylight Time, on March 28, 2025, or as soon thereafter as practicable.

 We request that we be notified of such effectiveness by a telephone call to Finnbarr Murphy of Goodwin Procter LLP at (212) 459-7257 and
 that such effectiveness also be confirmed in writing. Please contact Mr. Murphy with any questions.

 Sincerely,

 Robin Energy Ltd.

 By:

 /s/ Petros Panagiotidis

 Name:

 Petros Panagiotidis

 Title:

 Authorized Signatory

 cc:

 Finnbarr D. Murphy, Goodwin Procter LLP

CORRESP
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 Goodwin Procter
 The New York Times Building
 620 Eighth Avenue
 New York, NY 10018

 VIA EDGAR

 March 14, 2025

 Office of Energy & Transportation
 Division of Corporation Finance
 United States Securities and Exchange Commission
 100 F Street, N.E.
 Washington, D.C. 20549-3628
 Attention: Steve Lo, Kimberly Calder, Anuja Majmudar and Irene Barberena-Meissner

 Re:

 Robin Energy Ltd.
 Registration Statement on Form 20-F
 Filed February 28, 2025
 File No. 001-42543

 Ladies and Gentlemen,

 This letter sets forth the response of Robin Energy Ltd. (the “ Company ” or “ Robin ) to the comment letter dated March 13, 2025 of the staff (the “ Staff ”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “ Commission ”) with respect to the Company’s Registration Statement on Form 20-F filed via EDGAR on February 28, 2025 (the “ Registration Statement ”).

 On behalf of the Company, we have responded to the Staff’s comment below, which is repeated below in order to facilitate your review.

 Capitalized terms used in this letter but not defined herein have the meanings given to them in the Registration Statement. Information provided in this
 letter on behalf of the Company has been provided to us by the Company.

 Registration Statement on Form 20-F

 General

 1.

 Please provide an analysis of whether the distribution of the Robin Energy Ltd. shares to the shareholders of Toro Corp.
 constitutes a sale under Section 2(a)(3) of the Securities Act. We note your disclosure that Toro will contribute the Robin Subsidiaries, together with $4,356,450 in cash, to you in exchange for all of your issued and outstanding common
 shares, 2,000,000 Series A Preferred Shares and 40,000 Series B Preferred Shares. As part of your response, explain whether the transactions in connection with the distribution would fundamentally alter the nature of the Toro shareholders’
 investment such that the shareholders are providing value for the Robin Energy shares, and discuss the shareholders’ economic and voting interests in Toro prior to the transactions compared to their economic and voting interests in Toro and
 Robin Energy after the transactions.

 Response : The Company believes that the consummation of the Spin
 Off will not constitute a “sale” under Section 2(a)(3) of the Securities Act, defined therein as a disposition for “value.”

 As described in the “Explanatory Note” on page v of the Registration Statement, the Spin Off is being pursued in order to, among other things, enhance the
 operational efficiencies of and strategic opportunities available to Toro’s distinct businesses conducted through its liquefied petroleum gas carrier segment and its Handysize tanker segment. The separation of such businesses may provide superior
 value to shareholders in the long-term. As part of the Spin Off, Toro will effect a pro rata distribution of all common shares of the Company to holders of common shares of Toro as of the Record Date. Holders of common shares are not required to take
 action nor make any payment of consideration in order to receive common shares of the Company in the Distribution. The Company respectfully notes that the Commission has long taken the position that a dividend or distribution of securities generally
 does not constitute an “offer” or “sale” within the meaning of Section 2(a)(3) of the Securities Act. See Securities Act Release No. 33-929.

 Further, based on 19,093,853 Toro common shares outstanding as of the date hereof, immediately prior to the Spin-Off, the common shareholders of Toro
 (excluding Mr. Panagiotidis) will have 45.7% of the aggregate economic rights in Toro and Mr. Panagiotidis will have 54.3% of such economic rights.  Through Mr. Panagiotidis’ (indirect) holding of 10,371,240 of the 19,093,853 outstanding common
 shares and all series B preferred shares of Toro, he will have control over Toro’s actions (including those that require approval by a supermajority vote of shareholders).   As described in the “Explanatory Note” on page v of the Registration
 Statement, Robin’s Series B Preferred Shares will have substantially the same terms, including voting rights, as Toro’s Series B preferred shares.

 Based on (i) a distribution ratio of one Robin common share for every eight Toro common shares outstanding and (ii) 19,093,853 Toro common shares
 outstanding as of the date hereof, immediately following the Distribution, the common shareholders of the Company (excluding Mr. Panagiotidis) will have 45.7% of the aggregate economic rights in the Company and Mr. Panagiotidis will have 54.3% of
 such economic rights.  Through Mr. Panagiotidis’ expected (indirect) holding of 1,296,405 of the 2,386,732  outstanding common shares of Robin and all of Robin’s Series B Preferred Shares, he will have control over our actions (including those that
 require approval by a supermajority vote of shareholders). Accordingly, the Spin Off will not result in a change to the economic ownership or voting power of the shareholders of Robin to a degree that would constitute their surrendering “value”, when
 comparing their (1) pre-Spin Off economic ownership of and voting power as to Toro and (2) post-Spin Off economic ownership of and voting power as to Toro and the Company, respectively.

 In addition, as disclosed in the Registration Statement, the Series A
 Preferred Shares will be issued to Toro as part of the consideration for the contribution of the Robin Subsidiaries, together with $4,356,450 in cash, to Robin in
 the Spin Off and will be retained by Toro.

 In light of the foregoing, the Company respectfully submits that in addition to not providing any monetary or other identifiable consideration to
 participate in the Distribution, holders of Toro common shares will not see the nature of their investment fundamentally altered by the Spin Off such that they may be viewed as surrendering “value” in the Spin Off.

 *****

 Please contact the undersigned at (212) 459-7257 or via email at FMurphy@goodwinlaw.com if you have any questions with respect to the foregoing.

 Very truly yours,

 Goodwin Procter LLP

 By: /s/ Finnbarr D. Murphy

 Finnbarr D. Murphy

 cc:

 Ioannis Lazaridis, Robin Energy Ltd.

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 March 13, 2025

Ioannis Lazaridis
Chief Financial Officer
Robin Energy Ltd.
223 Christodoulou Chatzipavlou Street
Hawaii Royal Gardens
3036 Limassol, Cyprus

 Re: Robin Energy Ltd.
 Registration Statement on Form 20-F
 Filed February 28, 2025
 File No. 001-42543
Dear Ioannis Lazaridis:

 We have reviewed your filing and have the following comment.

 Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

 After reviewing your response and any amendment you may file in
response to this
letter, we may have additional comments.

Registration Statement on Form 20-F
General

1. Please provide an analysis of whether the distribution of the Robin
Energy Ltd. shares
 to the shareholders of Toro Corp. constitutes a sale under Section
2(a)(3) of the
 Securities Act. We note your disclosure that Toro will contribute the
Robin
 Subsidiaries, together with $4,356,450 in cash, to you in exchange for
all of your
 issued and outstanding common shares, 2,000,000 Series A Preferred
Shares and
 40,000 Series B Preferred Shares. As part of your response, explain
whether the
 transactions in connection with the distribution would fundamentally
alter the nature
 of the Toro shareholders investment such that the shareholders are
providing value
 for the Robin Energy shares, and discuss the shareholders economic
and voting
 interests in Toro prior to the transactions compared to their economic
and voting
 interests in Toro and Robin Energy after the transactions.
 March 13, 2025
Page 2

 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 Steve Lo at 202-551-3394 or Kimberly Calder at
202-551-3701 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Anuja Majmudar at 202-551-3844 or Irene Barberena-Meissner at
202-551-6548 with
any other questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Energy &
Transportation
cc: Finn Murphy
</TEXT>
</DOCUMENT>

November 5, 2024
Ioannis Lazaridis
Chief Financial Officer
Robin Energy Ltd.
223 Christodoulou Chatzipavlou Street
Hawaii Royal Gardens
3036 Limassol, Cyprus
Re:Robin Energy Ltd.
Draft Registration Statement on Form 20-F
Submitted October 8, 2024
CIK No. 0002039060
Dear Ioannis Lazaridis:
            We have reviewed your draft registration statement and have the following comments.
            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.
Draft Registration Statement on Form 20-F submitted October 8, 2024
Cautionary Statement Regarding Forward-Looking Statements, page iii
1.We note your reference to the safe harbor legislation for forward-looking statements.
Please note that this safe harbor is not available for issuers that are not currently
subject to the reporting requirements of Sections 13(a) or 15(d) of the Securities
Exchange Act. Please remove this reference and revise your disclosure accordingly.

November 5, 2024
Page 2
Key Information
Risks Relating To Our Company, page 18
2.We note that your Chief Executive Officer, Petros Panagiotidis, also serves as the
CEO for Toro Corp. and Castor Maritime Inc. and has a controlling interest in Castor
Ships S.A. Please disclose the risk of any potential conflicts of interest that may arise
from Mr. Panagiotidis' controlling interest in multiple companies within the maritime
sector. In this regard, we note that conflicts may arise in connection with the
chartering, purchase, sale, management and operation of the vessels in your fleet
versus vessels owned or chartered-in by other companies affiliated with your Chief
Executive Officer.
Risks Related to Our Industry
We are dependent on our management and their ability to hire and retain key personnel and
their ability to devote sufficient time, page 24
3.We note your disclosure on page 62 and elsewhere in your filing that Ioannis E.
Lazaridis, who will serve as your Chief Financial Officer, is also currently Chief
Financial Officer of Toro Corp. and Castor Ships S.A. Please revise your disclosure to
also address Mr. Lazaridis' ability to devote sufficient time and attention to
your business due to his roles with these other companies.
Risks Relating To Our Common Shares
Future issuances of additional shares, including as a result of an optional conversion of Series
A Preferred Shares, page 26
4.We note your disclosure on page 65 that the Contribution and Spin Off Distribution
Agreement provides for certain registration rights to RemainCo relating to the
common shares, if any, issued upon conversion of the Series A Preferred Shares.
Please revise your disclosure to address the effects related to the resale of shares
subject to registration rights.
Risks Relating To Our Common Shares
Our Chairman and Chief Executive Officer, who may be deemed to beneficially own, directly
or indirectly, page 30
5.We note your disclosure here and elsewhere in your filing that your Chairman and
Chief Executive Officer, Petros Panagiotidis, who may be deemed to beneficially
own, directly or indirectly, 100% of your Series B Preferred Shares, has voting control
over you. Please expand your disclosure to also address whether you will be a
“controlled company” as defined under the relevant Nasdaq listing rules and, if so,
whether you intend to rely on "controlled company" exemptions. To the extent you
will be considered a "controlled company," please include risk factor disclosure that
discusses the effect, risks and uncertainties of being designated a controlled company,
including but not limited to, the result that you may elect not to comply with certain
corporate governance requirements.
We cannot assure you that our internal controls and procedures over financial reporting will
be sufficient, page 30
Please revise your disclosure to discuss the reduced requirements applicable to 6.

November 5, 2024
Page 3
emerging growth companies available to you, including the scaled disclosure
requirements. Please also identify any such exemptions and scaled disclosures which
overlap with the ones available to you as both a foreign private issuer and an
emerging growth company. Lastly, please disclose the extent to which you will
continue to enjoy any exemptions and scaled disclosures as a result of your status as a
foreign private issuer even if you no longer qualify as an emerging growth company.
Information on the Company
Chartering of our Fleet, page 36
7.We note that as of September 13, 2024, your product tanker vessel was participating
in a pool arrangement and that 100% of your revenues for the year ended December
31, 2023 and the six months ended June 30, 2024, was derived from that
arrangement.  Please disclose the termination date of the pooling arrangement and file
the agreement as an exhibit to your registration statement or tell us why you believe
you are not required to do so.  In this regard, we note that your Exhibit index indicates
that you plan to file a "Form of" Pooling Agreement.  For guidance, refer
to Instruction 4(b)(ii) As To Exhibits to Form 20-F.
Unaudited Pro Forma Combined Financial Information, page 56
8.It appears that adjustments (a) and (b) might need to decrease historically incurred
Crew and crew costs due to the disposition of the vessel M/T Wonder Formosa.  In
this regard, we note that Crew and crew costs decreased from $1,610,234 for the six
months ended June 30, 2023 to $733,971 for the six months ended June 30, 2024.
Please clarify or revise your disclosures pursuant to Rule 11-02(b)(3) of Regulation S-
X.
Cash Flows, page 59
9.Your discussions of the net cash used in operating activities for the year ended
December 31, 2023 and the net cash provided by operating activities for the year
ended December 31, 2022 merely describe the items identified on the face of the
statements of cash flows.  For the comparison between 2023 and 2022 amounts due
from related parties, you only refer investors to the Note 3 to the combined carve-out
financial statements.  Please revise to provide a robust discussion of cash flows from
operating activities to explain the underlying drivers for the material fluctuations
between years.  Refer to the Section IV.B.1 of SEC Release No. 33-8350 for
guidance.  Similarly revise the discussion of cash flows from operating activities for
the interim periods on page 60.
10.We note that net cash used in financing activities had material fluctuation between
periods.  Please describe movements within the net parent investment and revise to
discuss the underlying drivers for the changes between periods. See Section IV of
SEC Release No. 33-8350.

November 5, 2024
Page 4
Combined Carve-out Statements of Changes in Net Parent Investment, page F-5
11.We note you present a line item for Net Parent Investment in the Combined Carve-out
Statements of Changes in Net Parent Investment on pages F-5 and F-19.  Please
provide a footnote to your financial statements for Net Parent Investment for each
period presented. Disclose the major components of transfers from and to the Parent
(e.g., the allocation of costs to Robin Energy, intercompany purchases, and cash
transfers between Robin Energy and the Parent, etc.) and reconciled to the amount of
Net Parent Investment.  Additionally, disclose the average balance due to or from
related parties for each period. Refer to Question 4 of SAB Topic 1.B.1.
Notes to Combined Carve-out Financial Statements
2. Significant Accounting Policies and Recent Accounting Pronouncements, page F-8
12.We note you state that “the combined carve-out financial statements may not be
indicative of the Company’s future performance and may not include all the actual
expenses that would have been incurred by the Company as an independent publicly
traded company.” If the Master Management Agreement with Castor Ships or any
other agreement has been or will be terminated or revised from those included in the
the historical results of operations, please revise the pro forma combined financial
information to reflect the impact of those changes. Refer toSAB Topic 1.B.2.
3. Transactions with Related Parties, page F-11
13.We note from page F-13 that during the years ended December 31, 2022 and 2023 the
administration fees charged by Castor Ships to Toro that were allocated to the
Company amounted to $28,691 and $279,855, respectively and are included in
General and Administrative Expenses in the combined carve-out statements of
comprehensive income.  You also state that these expenses consisted mainly of
administration costs charged by Castor Ships, investor relations, legal, audit and
consultancy fees and stock-based compensation cost.  Please tell us how you
considered that agreements with related parties are not at arms length and may be
changed at any time resulting in a need for footnote disclosure of managements'
estimate of what the expenses would have been on a stand alone basis.  Refer to
Question 2 of SAB Topic 1.B.1.
5. Vessels, net, page F-14
14.Please tell us why Improvements and other vessel costs of $296,692 in 2022 and
$803,959 in 2023 differ from Capitalized vessel improvements of $479,075 in 2022
and $766,887 in 2023 in the Combined Carve-Out Statements of Cash Flows on page
F-6.
Unaudited Interim Condensed Combined Carve-Out Statements of Cash Flows, page F-20
15.Please revise to correct Cash and cash equivalents at the six months ended June 30,
2023 as $351 and not $368.

November 5, 2024
Page 5
            Please contact Steve Lo at 202-551-3394 or Kimberly Calder at 202-551-3701 if you
have questions regarding comments on the financial statements and related matters. Please
contact Anuja Majmudar at 202-551-3844 or Irene Barberena-Meissner at 202-551-6548 with
any other questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:Finn Murphy