<SEC-DOCUMENT>0000919574-20-005714.txt : 20201106
<SEC-HEADER>0000919574-20-005714.hdr.sgml : 20201106
<ACCEPTANCE-DATETIME>20200908154157
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000919574-20-005714
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200908

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Pyxis Tankers Inc.
		CENTRAL INDEX KEY:			0001640043
		STANDARD INDUSTRIAL CLASSIFICATION:	DEEP SEA FOREIGN TRANSPORTATION OF FREIGHT [4412]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			1T
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		59 K. KARAMANLI STREET
		STREET 2:		151 25 MAROUSSI
		CITY:			ATHENS
		STATE:			J3
		ZIP:			15125
		BUSINESS PHONE:		2106560590

	MAIL ADDRESS:	
		STREET 1:		59 K. KARAMANLI STREET
		STREET 2:		151 25 MAROUSSI
		CITY:			ATHENS
		STATE:			J3
		ZIP:			15125
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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    <div style="text-align: center; font-family: 'Times New Roman Bold', serif; font-size: 11pt; font-variant: small-caps; font-weight: bold;">PYXIS TANKERS INC.</div>
    <div style="text-align: center; font-family: 'Times New Roman Bold', serif; font-size: 11pt; font-weight: bold;">59 K. Karamanli Street</div>
    <div style="text-align: center; font-family: 'Times New Roman Bold', serif; font-size: 11pt; font-weight: bold;">15125 Maroussi, Greece</div>
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    <div style="text-align: right; text-indent: 216pt; margin-left: 108pt; font-family: 'Times New Roman', serif;">September 8, 2020</div>
    <div style="font-family: 'Times New Roman', serif; font-weight: bold;"><u>VIA EDGAR</u></div>
    <div><br>
    </div>
    <div style="font-family: 'Times New Roman', serif;">United States Securities and Exchange Commission</div>
    <div style="font-family: 'Times New Roman', serif;">Division of Corporation Finance</div>
    <div style="font-family: 'Times New Roman', serif;">100 F Street, NE</div>
    <div style="font-family: 'Times New Roman', serif;">Washington, D.C. 20549</div>
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          <td style="width: 8.33%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', serif; font-weight: bold;">Re:</div>
          </td>
          <td style="width: 35%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', serif; font-weight: bold;">Pyxis Tankers Inc.</div>
          </td>
          <td style="width: 52%; vertical-align: top;">&#160;</td>
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          <td style="width: 8.33%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
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          <td style="width: 35%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="font-family: 'Times New Roman', serif; font-weight: bold;">Registration Statement on Form F-1 (No. 333-245405)</div>
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          <td style="width: 52%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
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    <div style="text-align: justify; 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, filed with the United
      States Securities and Exchange Commission on Form F-1 on August 13, 2020, as thereafter amended, be accelerated so that it will be made effective at 4:59 p.m. Eastern Time on September 10, 2020, 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 is aware of its obligations under the Act.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt; font-family: 'Times New Roman', serif;">Should you have any questions regarding this request, please do not hesitate to contact Keith Billotti at (212) 574-1274 or Evan Preponis
      at (212) 574-1438, each of Seward &amp; Kissel LLP, counsel to the undersigned registrant.</div>
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          <td rowspan="1" colspan="3" style="width: 51.02%; vertical-align: top;">Yours truly, <br>
          </td>
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          <td rowspan="1" colspan="3" style="width: 51.02%; vertical-align: top;">&#160;</td>
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            <div style="font-family: 'Times New Roman', serif;">PYXIS TANKERS INC.</div>
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          <td colspan="3" style="width: 51.02%; vertical-align: top;">&#160;</td>
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            <div style="font-family: 'Times New Roman', serif;">By:</div>
          </td>
          <td style="width: 22.46%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="font-family: 'Times New Roman', serif;">/s/ Henry P. Williams</div>
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            <div style="font-family: 'Times New Roman', serif;">Name: Henry P. Williams</div>
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          <td style="width: 6.1%; vertical-align: top;">&#160;</td>
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            <div style="font-family: 'Times New Roman', serif;">Title:&#160;&#160; Chief Financial Officer</div>
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        <div style="text-align: center; font-family: 'Times New Roman', serif; font-weight: bold;">ThinkEquity,</div>
        <div style="text-align: center; font-family: 'Times New Roman', serif; font-weight: bold;">A Division of Fordham Financial Management, Inc</div>
        <div style="text-align: center; font-family: 'Times New Roman', serif;">17 State Street, 22<font style="font-size: 7pt;">nd</font>&#160;Floor</div>
        <div style="text-align: center; font-family: 'Times New Roman', serif;">New York, New York 10004</div>
        <div style="text-align: justify; font-family: 'Times New Roman', serif;">&#160;</div>
        <div style="font-family: 'Times New Roman', serif; font-size: 7.5pt;">&#160;</div>
        <div style="text-align: center; font-family: 'Times New Roman', serif;">September 8, 2020</div>
        <div style="font-family: 'Times New Roman', serif; font-weight: bold;"><u>VIA EDGAR</u></div>
        <div style="text-align: justify; font-family: 'Times New Roman', serif;">&#160;</div>
        <div style="font-family: 'Times New Roman', serif;">United States Securities and Exchange Commission</div>
        <div style="font-family: 'Times New Roman', serif;">Division of Corporation Finance</div>
        <div style="font-family: 'Times New Roman', serif;">100 F Street, N.E.</div>
        <div style="font-family: 'Times New Roman', serif;">Washington, D.C. 20549</div>
        <div style="font-family: 'Times New Roman', serif;">&#160;</div>
        <div style="text-align: justify; font-family: 'Times New Roman', serif;">&#160;</div>
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                <div style="font-family: 'Times New Roman', serif;">&#160;</div>
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                <div style="font-family: 'Times New Roman', serif; font-weight: bold;">Re:</div>
              </td>
              <td style="width: 89.88%; vertical-align: top;">
                <div style="font-family: 'Times New Roman', serif; font-weight: bold;">Pyxis Tankers Inc. (the &#8220;Company&#8221;)</div>
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                <div style="font-family: 'Times New Roman', serif;">&#160;</div>
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                <div style="font-family: 'Times New Roman', serif;">&#160;</div>
              </td>
              <td style="width: 89.88%; vertical-align: top;">
                <div style="font-family: 'Times New Roman', serif; font-weight: bold;">Registration Statement on Form F-1 (the &#8220;Registration Statement&#8221;)</div>
                <div style="font-family: 'Times New Roman', serif; font-weight: bold;">File No. 333-245405</div>
              </td>
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        <div style="font-family: 'Times New Roman', serif; font-size: 7.5pt;">&#160;</div>
        <div style="font-family: 'Times New Roman', serif;">Ladies and Gentlemen:</div>
        <div style="font-family: 'Times New Roman', serif; font-size: 7.5pt;">&#160;</div>
        <div style="text-align: justify; text-indent: 27pt; font-family: 'Times New Roman', serif;">Pursuant to Rule 461 of the General Rules and Regulations of the United States Securities and Exchange Commission under the Securities Act of 1933, as
          amended (the &#8220;<font style="font-weight: bold;">Securities Act</font>&#8221;), ThinkEquity, a division of Fordham Financial Management, Inc., as representative of the underwriters of the offering, hereby joins the request of the Company that the
          effective date of the above-referenced Registration Statement on Form F-1 be accelerated so as to permit it to become effective on&#160;<font style="font-weight: bold;">Thursday, September 10, 2020, at 4:59 p.m.</font>&#160;(Eastern Time), or as soon
          thereafter as practicable.</div>
        <div style="font-family: 'Times New Roman', serif; font-size: 7.5pt;">&#160;</div>
        <div style="text-align: justify; text-indent: 27pt; font-family: 'Times New Roman', serif;">Pursuant to Rule 460 of the General Rules and Regulations of the Securities Act, please be advised that there will be distributed to each underwriter or
          dealer, who is reasonably anticipated to be invited to participate in the distribution of the securities, as many copies, as well as &#8220;E-red&#8221; copies of the preliminary prospectus, as appears to be reasonable to secure adequate distribution of the
          preliminary prospectus.</div>
        <div style="font-family: 'Times New Roman', serif; font-size: 7.5pt;">&#160;</div>
        <div style="text-align: justify; text-indent: 27pt; font-family: 'Times New Roman', serif;">The undersigned confirms that it has complied with and will continue to comply with, and it has been informed or will be informed by participating dealers
          that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue.</div>
        <div style="font-family: 'Times New Roman', serif;">&#160;</div>
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                <div style="font-family: 'Times New Roman', serif;">Very truly yours,</div>
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              <td colspan="3" style="width: 52.15%; vertical-align: top;">&#160;</td>
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              <td colspan="3" style="width: 52.15%; vertical-align: top;">&#160;</td>
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              <td colspan="3" style="width: 52.15%; vertical-align: top;">
                <div style="font-family: 'Times New Roman', serif;">ThinkEquity,</div>
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              <td style="width: 47.85%; vertical-align: top;">&#160;</td>
              <td colspan="3" style="width: 52.15%; vertical-align: top;">
                <div style="font-family: 'Times New Roman', serif;">a division of Fordham Financial Management, Inc.</div>
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              <td colspan="3" style="width: 52.15%; vertical-align: top;">&#160;</td>
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              <td style="width: 47.85%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
              <td style="width: 8.27%; vertical-align: top; padding-bottom: 2px;">
                <div style="font-family: 'Times New Roman', serif;">By:</div>
              </td>
              <td style="width: 21.94%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
                <div style="font-family: 'Times New Roman', serif;">/s/ Eric Lord</div>
              </td>
              <td style="width: 21.94%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
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              <td style="width: 47.85%; vertical-align: top;">&#160;</td>
              <td style="width: 8.27%; vertical-align: top;">
                <div style="font-family: 'Times New Roman', serif;">Name:</div>
              </td>
              <td colspan="2" style="width: 43.88%; vertical-align: top;">
                <div style="font-family: 'Times New Roman', serif;">Eric Lord</div>
              </td>
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              <td style="width: 47.85%; vertical-align: top;">&#160;</td>
              <td style="width: 8.27%; vertical-align: top;">
                <div style="font-family: 'Times New Roman', serif;">Title:</div>
              </td>
              <td colspan="2" style="width: 43.88%; vertical-align: top;">
                <div style="font-family: 'Times New Roman', serif;">Head of Investment Banking</div>
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