November 17, 2022
VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Top Ships Inc. | |
| Registration Statement on Form F-1, as amended | ||
| Originally filed on September 22, 2022 | ||
| File No. 333-267545 |
Ladies and Gentlemen:
As the placement agent of the proposed offering of Top Ships Inc. (the “Company”), we hereby withdraw our prior letter to join the acceleration request of the Company dated November 16, 2022 for the above-referenced Registration Statement
| Very truly yours, | ||
| Maxim Group LLC | ||
| By: | /s/ Clifford A. Teller | |
| Name: Clifford A. Teller | ||
| Title: Co-President | ||
