November 30, 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:
On November 28, 2022, Maxim Group LLC, as placement agent, along with the above referenced registrant, requested acceleration of the effectiveness of the above-captioned Registration Statement on Form F-1 so that it would be made effective on November 30, 2022. The undersigned hereby withdraws such request.
| Very truly yours, | ||
| Maxim Group LLC | ||
| By: | /s/ Clifford A. Teller | |
| Name: Clifford A. Teller Title: Co-President | ||
