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