<SEC-DOCUMENT>0000919574-22-005502.txt : 20221018
<SEC-HEADER>0000919574-22-005502.hdr.sgml : 20221018
<ACCEPTANCE-DATETIME>20220909171233
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000919574-22-005502
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220909

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DIANA SHIPPING INC.
		CENTRAL INDEX KEY:			0001318885
		STANDARD INDUSTRIAL CLASSIFICATION:	DEEP SEA FOREIGN TRANSPORTATION OF FREIGHT [4412]
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PENDELIS 16
		STREET 2:		175 64 PALAIO FALIRO
		CITY:			ATHENS
		STATE:			J3
		ZIP:			00000
		BUSINESS PHONE:		30-210-947-0100

	MAIL ADDRESS:	
		STREET 1:		PENDELIS 16
		STREET 2:		175 64 PALAIO FALIRO
		CITY:			ATHENS
		STATE:			J3
		ZIP:			00000
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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          <td style="width: 25.6%; vertical-align: top;">&#160;</td>
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            <div style="text-align: center; margin-bottom: 6pt; font-family: 'Times New Roman Bold', serif; font-size: 20pt; font-variant: small-caps;">Seward &amp; Kissel llp</div>
            <div style="text-align: center; margin-bottom: 3pt; font-family: 'Times New Roman', serif;">ONE BATTERY PARK PLAZA</div>
            <div style="text-align: center; margin-bottom: 3pt; font-family: 'Times New Roman', serif;">NEW YORK, NEW YORK&#160; 10004</div>
            <div>&#160;</div>
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            <div style="text-align: justify; font-family: 'Times New Roman', serif; font-size: 8pt;">WRITER&#8217;S DIRECT DIAL</div>
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            <div style="text-align: center; font-family: Calibri, sans-serif; font-size: 9pt;">TELEPHONE:&#160; (212)&#160; 574-1200</div>
            <div style="text-align: center; font-family: Calibri, sans-serif; font-size: 9pt;">FACSIMILE:&#160; (212) 480-8421</div>
            <div style="text-align: center; font-family: Calibri, sans-serif; font-size: 9pt;">WWW.SEWKIS.COM</div>
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            <div style="text-align: center; font-family: Calibri, sans-serif; font-size: 8pt;">901 K Street, NW</div>
            <div style="text-align: center; font-family: Calibri, sans-serif; font-size: 8pt;">WASHINGTON, D.C. 20001</div>
            <div style="text-align: center; font-family: Calibri, sans-serif; font-size: 8pt;">TELEPHONE:&#160; (202) 737-8833</div>
            <div style="text-align: center; font-family: Calibri, sans-serif; font-size: 8pt;">FACSIMILE:&#160; (202) 737-5184</div>
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            <div style="text-align: justify; font-family: 'Times New Roman', serif; font-size: 12pt;">September 9, 2022</div>
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    <div style="margin-bottom: 12pt; font-family: 'Times New Roman', serif; font-size: 12pt;">U.S. Securities and Exchange Commission<br>
      Division of Corporation Finance<br>
      Office of Energy &amp; Transportation<br>
      100 F Street, N.E.<br>
      Washington, D.C. 20549</div>
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          <td style="width: 36pt; vertical-align: top; align: right; font-family: 'Times New Roman', serif; font-size: 12pt; font-weight: bold;">Re:</td>
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            <div style="font-family: 'Times New Roman', serif; font-size: 12pt; font-weight: bold;">Diana Shipping Inc.<br>
              Registration Statement on Form F-3<br>
              Filed September 9, 2022<br>
              File No. 333-266999</div>
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    <div style="text-align: justify; margin-bottom: 12pt; font-family: 'Times New Roman', serif; font-size: 12pt;">Dear Ms. Barberena-Meissner,</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt; font-family: 'Times New Roman', serif; font-size: 12pt;">This letter sets forth the response of Diana Shipping Inc. (the &#8220;<u>Company</u>&#8221;) to the comment letter dated September 8,
      2022 (the &#8220;<u>Comment Letter</u>&#8221;) of the staff (the &#8220;<u>Staff</u>&#8221;) of the U.S. Securities and Exchange Commission (the &#8220;<u>Commission</u>&#8221;) with respect to the Company&#8217;s registration statement on Form F-3 (the &#8220;<u>Registration Statement</u>&#8221;) filed
      on August 19, 2022 via EDGAR. The Company is today submitting via EDGAR this letter together with its amended exhibits-only filing Form F-3, which responds to the Staff&#8217;s comment contained in the Comment Letter.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt; font-family: 'Times New Roman', serif; font-size: 12pt;">On behalf of the Company, we respond to the Staff&#8217;s comments contained in the Comment Letter as set forth below. Any
      capitalized terms used herein but not defined shall have the meaning ascribed to them in the Registration Statement.</div>
    <div style="text-align: justify; margin-right: 4.5pt; margin-bottom: 12pt; font-family: 'Times New Roman', serif; font-size: 12pt; font-weight: bold;"><u>Registration Statement on Form F-3</u></div>
    <div style="text-align: justify; margin-right: 4.5pt; margin-bottom: 12pt; font-family: 'Times New Roman', serif; font-size: 12pt; font-weight: bold;"><u>Exhibits</u></div>
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          <td style="width: 36pt; vertical-align: top; align: right; font-family: 'Times New Roman', serif; font-size: 12pt; font-weight: bold;">1.</td>
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            <div style="font-family: 'Times New Roman', serif; font-size: 12pt; font-weight: bold;">We note your disclosure that on August 10, 2022, you entered into an agreement with Sea Trade Holdings Inc. to acquire nine dry bulk vessels for an
              aggregate purchase price of $330 million, consisting of $220 million in cash and an aggregate of 18,487,395 of your common shares underlying warrants that you issued to Sea Trade on August 17, 2022 and are exercisable upon the delivery of the
              vessels. We also note you disclose this registration statement is being filed to register the resale of the shares underlying these warrants pursuant to a registration rights agreement you also entered into with Sea Trade. Please file the
              registration rights agreement, or tell us why you believe you are not required to do so. Refer to Item 601(b) of Regulation S-K.</div>
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    <div style="text-align: justify; font-family: 'Times New Roman', serif; font-size: 12pt;">U.S. Securities and Exchange Commission</div>
    <div style="text-align: justify; font-family: 'Times New Roman', serif; font-size: 12pt;">September 9, 2022</div>
    <div style="text-align: justify; font-family: 'Times New Roman', serif; font-size: 12pt;">Page 2</div>
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    <div style="text-align: justify; margin-left: 36pt; margin-bottom: 12pt; font-family: 'Times New Roman', serif; font-size: 12pt;">In response to the Staff&#8217;s comment, the Company has resubmitted an exhibits-only filing of the Registration Statement that
      includes the registration rights agreement filed as an exhibit.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 24pt; font-family: 'Times New Roman', serif; font-size: 12pt;">If you have any questions or comments concerning the enclosed, please feel free to contact the undersigned at (212)
      574-1265 (horton@sewkis.com), or Jenny Elberg at (212) 574-1657 (elberg@sewkis.com).</div>
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            <div style="text-align: justify; font-family: 'Times New Roman', serif; font-size: 12pt;">Sincerely,</div>
            <div>&#160;</div>
            <div style="text-align: justify; font-family: 'Times New Roman', serif; font-size: 12pt; font-style: italic;"><u>/s/ Edward S. Horton&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</u></div>
            <div>&#160;</div>
            <div style="text-align: justify; font-family: 'Times New Roman', serif; font-size: 12pt;">Edward S. Horton, Esq.</div>
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