CONSENT OF INDEPENDENT REGISTERED
 
PUBLIC ACCOUNTING FIRM
We consent to the incorporation
 
by reference in the
 
Registration Statement
 
s
 
Nos. 333-280693 and 333-266999 on Form
F-3 of our reports dated March 21, 2025, relating
 
to the consolidated financial statements
 
of Diana Shipping Inc. and the
effectiveness of Diana Shipping
 
Inc.’s
 
internal control over
 
financial reporting,
 
appearing in this Annual Report on Form
20-F for the year ended December 31, 2024.
 
/s/ Deloitte Certified Public Accountants
 
S.A.
Athens, Greece
March 21, 2025