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                             February 13, 2023

       Diamantis Andriotis
       Chief Executive Officer
       C3is Inc.
       331 Kifissias Avenue
       Erithrea 14561
       Athens, Greece

                                                        Re: C3is Inc.
                                                            Amendment No. 1 to
Draft Registration Statement on Form F-1
                                                            Submitted on
January 25, 2023
                                                            CIK No. 0001951067

       Dear Diamantis Andriotis:

             We have reviewed your amended draft registration statement and
have the following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              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 our comments apply 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 these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Amendment to Draft Registration Statement on Form F-1

       Risk Factors
       Charters at attractive rates may not be available when the charters for
our vessels expire, which
       would have an adverse impact, page 36

   1.                                                   Please disclose all
material terms of your time charter agreements, including any
                                                        provisions regarding
termination of the agreements. In addition, please file the time
                                                        charter agreements as
exhibits to your registration statement, or tell us why you believe
                                                        that you are not
required to file such agreements. Refer to Item 601(b)(10) of Regulation
                                                        S-K.
 Diamantis Andriotis
C3is Inc.
February 13, 2023
Page 2
You may experience future dilution as a result of future equity offerings and
other issuances,
page 51

2.     We note your disclosure regarding the risk of future dilution as a
result of future equity
       offerings and other issuances of your common shares, preferred shares or
other securities.
       Please include risk factor disclosure regarding the risk of dilution in
connection with the
       potential conversion of the Series A Convertible Preferred Shares, if
material.
      You may contact Brian McAllister, Staff Accountant, at (202) 551-3341 or
Craig
Arakawa, Accounting Branch Chief, at (202) 551-3650 if you have questions
regarding
comments on the financial statements and related matters. Please contact
Timothy S.
Levenberg, Special Counsel, at (202) 551-3707 or Laura Nicholson, Special
Counsel, at (202)
551-3584 with any other questions.



                                                             Sincerely,
FirstName LastNameDiamantis Andriotis
                                                             Division of
Corporation Finance
Comapany NameC3is Inc.
                                                             Office of Energy &
Transportation
February 13, 2023 Page 2
cc:       Finn Murphy, Esq., of Goodwin Procter LLP
FirstName LastName