| | Seward & Kissel llp ONE BATTERY PARK PLAZA NEW YORK, NEW YORK 10004 | |
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| | TELEPHONE: (212) 574-1200 FACSIMILE: (212) 480-8421 WWW.SEWKIS.COM | 901 K STREET, NW WASHINGTON, D.C. 20001 TELEPHONE: (202) 737-8833 FACSIMILE: (202) 737-5184 |
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| | | May 8, 2017 | |
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: J. Nolan McWilliams
| | Re: | Diana Containerships Inc.
Registration Statement on Form F-3
Filed March 24, 2017
File Number 333-216944 |
Dear Mr. McWilliams:
We refer to the registration statement on Form F-3, filed by Diana Containerships Inc. (the "Company") with the U.S. Securities and Exchange Commission (the "Commission") on March 24, 2017 (the "Registration Statement"). By letter dated April 21, 2017 (the "Comment Letter"), the staff of the Commission (the "Staff") provided the Company with its comments to the Registration Statement.
The Company filed via EDGAR Amendment No. 1 to the Registration Statement on April 28, 2017, which responded to the Staff's comments contained in the Comment Letter.
The Company has today filed via EDGAR Amendment No. 2 to the Registration Statement (the "Second Amended Registration Statement"), which responds to an oral comment received from the Staff on May 3, 2017. In response to the Staff's oral comment, the Company has filed an updated auditor's consent as Exhibit 23.2 to the Second Amended Registration Statement.
U.S. Securities and Exchange Commission
May 8, 2017
Page 2
If you have any questions or comments concerning the foregoing, please feel free to telephone the undersigned at (212) 574-1265.
| | Sincerely, |
| | |
| | /s/ Edward S. Horton |
| | Edward S. Horton, Esq. |
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| cc: | Tonya K. Aldave Division of Corporation Finance U.S. Securities and Exchange Commission | |
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| | Symeon Palios
Chief Executive Officer
Diana Containerships Inc.
Pendelis 18
175 64 Palaio Faliro
Athens, Greece | |
