Top Ships Inc.
1 Vas. Sofias and Meg. Alexandrou Str.
15124 Maroussi
Greece
July 12, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| Re: | Top Ships Inc. |
| Registration Statement on Form F-1 | |
| Originally filed on July 1, 2022 | |
| File No. 333-266002 |
Ladies and Gentlemen:
The undersigned registrant hereby requests that the effectiveness of the above captioned Registration Statement on Form F-1, that was originally filed with the U.S. Securities and Exchange Commission on July 1, 2022, be accelerated so that it will be made effective at 4:00 p.m. Eastern time on July 14, 2022, or as soon thereafter as practicable, pursuant to Rule 461(a) of the Securities Act of 1933, as amended (the “Act”).
The undersigned registrant is aware of its obligations under the Act.
Should you have any questions regarding this request, please do not hesitate to contact Will Vogel at (212) 922-2280 or Todd Johnson (212) 922-2258 of Watson Farley & Williams LLP, counsel to the undersigned registrant.
| Yours truly, | ||
| TOP SHIPS INC. | ||
| By: | /s/ Evangelos Pistiolis | |
| Name: Evangelos Pistiolis | ||
| Title: Chief Executive Officer | ||
