<SEC-DOCUMENT>0000919574-22-005557.txt : 20221018
<SEC-HEADER>0000919574-22-005557.hdr.sgml : 20221018
<ACCEPTANCE-DATETIME>20220914170240
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000919574-22-005557
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220914

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
<FILENAME>filename1.htm
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      <div style="text-align: center; font-family: 'Times New Roman', serif; font-variant: small-caps; font-weight: bold;">Diana Shipping Inc.</div>
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    <div style="text-align: center; font-family: 'Times New Roman', serif;">Pendelis 16</div>
    <div style="text-align: center; font-family: 'Times New Roman', serif;">175 64 Palaio Faliro</div>
    <div style="text-align: center; font-family: 'Times New Roman', serif;">Athens, Greece</div>
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    <div style="margin-left: 450pt; font-family: 'Times New Roman',serif;">September 14, 2022</div>
    <div style="font-family: 'Times New Roman', serif; font-weight: bold;"><u>VIA EDGAR</u></div>
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    <div style="font-family: 'Times New Roman', serif;">U.S. Securities and Exchange Commission</div>
    <div style="font-family: 'Times New Roman', serif;">Division of Corporation Finance<br>
      100 F Street N.E.</div>
    <div style="font-family: 'Times New Roman', serif;">Washington, D.C. 20549-7010</div>
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            <td style="width: 36pt; vertical-align: top; align: right; font-family: 'Times New Roman', serif; font-weight: bold;">Re:</td>
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              <div style="font-family: 'Times New Roman', serif; font-weight: bold;">Diana Shipping Inc.<br>
                <u>Registration Statement on Form F-3 (No. 333-266999)</u><br>
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    <div style="text-indent: -36pt; margin-left: 36pt; font-family: 'Times New Roman', serif;">Ladies and Gentlemen:</div>
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    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt; font-family: 'Times New Roman', serif;">The undersigned registrant hereby requests that the effectiveness of the above-captioned Registration Statement on Form
      F-3 initially filed with the U.S. Securities and Exchange Commission (the &#8220;Commission&#8221;) on August 19, 2022 and as amended on September 9, 2022, be accelerated so that it will be made effective at 4:00 p.m. Eastern Time on September 16, 2022, or as
      soon thereafter as practicable, pursuant to Rule 461(a) of the Securities Act of 1933, as amended (the &#8220;Act&#8221;).</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt; font-family: 'Times New Roman', serif;">The undersigned registrant hereby acknowledges that (i) should the Commission or the staff, acting pursuant to delegated
      authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing
      effective, does not relieve the undersigned registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the undersigned registrant may not assert staff comments and the declaration of effectiveness
      as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt; font-family: 'Times New Roman', serif;">The undersigned registrant is aware of its obligations under the Act.</div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
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            <div style="font-family: 'Times New Roman', serif;">Yours faithfully,</div>
            <div>&#160;</div>
            <div style="font-family: 'Times New Roman', serif;"><font style="font-weight: bold;">DIANA SHIPPING INC</font>.</div>
            <div>&#160;</div>
            <div>&#160;</div>
            <div><font style="font-family: 'Times New Roman', serif;">By:&#160; &#160; &#160; &#160; <u>&#160; /s/ Semiramis Paliou</u></font><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 180pt">&#160;</font></div>
            <div style="font-family: 'Times New Roman', serif;">Name:&#160;&#160; Semiramis Paliou</div>
            <div style="font-family: 'Times New Roman', serif;">Title:&#160; &#160; Chief Executive Officer</div>
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