Exhibit 16.1

March 21, 2025

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read Item 16F of Form 20-F dated March 21, 2025, of Diana Shipping Inc. and are in agreement

with the statements contained in paragraphs two and four therein. We have no basis to agree or disagree

with other statements of the registrant contained therein.

/s/ Ernst & Young (Hellas) Certified Auditors Accountants S.A.

Athens, Greece