<SEC-DOCUMENT>0000919574-20-006189.txt : 20201106
<SEC-HEADER>0000919574-20-006189.hdr.sgml : 20201106
<ACCEPTANCE-DATETIME>20201005174226
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000919574-20-006189
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20201005

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
<FILENAME>filename1.htm
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    <div style="text-align: center; font-variant: small-caps; font-weight: bold;">PYXIS TANKERS INC.</div>
    <div style="text-align: center; font-weight: bold;">59 K. Karamanli Street</div>
    <div style="text-align: center; font-weight: bold;">15125 Maroussi, Greece</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="text-align: right; text-indent: 216pt; margin-left: 108pt;">October 5, 2020</div>
    <div style="font-weight: bold;"><u>VIA EDGAR</u></div>
    <div><br>
    </div>
    <div>United States Securities and Exchange Commission</div>
    <div>Division of Corporation Finance</div>
    <div>100 F Street, NE</div>
    <div>Washington, D.C. 20549</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z3e948c450ddc44bb916890da9d5dd776">

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          </td>
          <td style="width: 36pt; vertical-align: top; align: right; font-weight: bold;">Re:</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-weight: bold;"><u>Pyxis Tankers Inc.</u></div>
            <div style="font-weight: bold;"><font style="font-weight: bold;"><u>Registration Statement on Form F-1 (No. 333-245405)</u></font><u> </u></div>
          </td>
        </tr>

    </table>
    <div style="text-align: justify; text-indent: -36pt; margin-left: 36pt;"> <br>
    </div>
    <div style="text-align: justify; text-indent: -36pt; margin-left: 36pt;">Ladies and Gentlemen:</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">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 9:00 a.m. Eastern Time on October 8, 2020, or as soon thereafter as practicable, pursuant to Rule 461(a) of the Securities Act of 1933, as
      amended (the "Act").</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">The undersigned registrant is aware of its obligations under the Act.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">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 style="width: 48.98%; vertical-align: top;">&#160;</td>
          <td colspan="2" rowspan="2" style="width: 51.02%; vertical-align: top;">
            <div>Yours truly,</div>
          </td>
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          <td style="width: 48.98%; vertical-align: top;">&#160;</td>
        </tr>
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          <td style="width: 48.98%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="width: 51.02%; vertical-align: top;">
            <div>PYXIS TANKERS INC.</div>
          </td>
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          <td style="width: 48.98%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="width: 51.02%; vertical-align: top;">&#160;</td>
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          <td style="width: 48.98%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="width: 51.02%; vertical-align: top;">&#160;</td>
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          <td style="width: 48.98%; vertical-align: top;">&#160;</td>
          <td style="width: 6.1%; vertical-align: top;">
            <div>By:</div>
          </td>
          <td style="width: 44.92%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div>/s/ Henry P. Williams</div>
          </td>
        </tr>
        <tr>
          <td style="width: 48.98%; vertical-align: top;">&#160;</td>
          <td style="width: 6.1%; vertical-align: top;">&#160;</td>
          <td style="width: 44.92%; vertical-align: top;">
            <div>Name: Henry P. Williams</div>
          </td>
        </tr>
        <tr>
          <td style="width: 48.98%; vertical-align: top;">&#160;</td>
          <td style="width: 6.1%; vertical-align: top;">&#160;</td>
          <td style="width: 44.92%; vertical-align: top;">
            <div>Title:&#160;&#160; Chief Financial Officer</div>
          </td>
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    <div>
      <div style="text-align: center; font-weight: bold;">ThinkEquity,</div>
      <div style="text-align: center; font-weight: bold;">A Division of Fordham Financial Management, Inc</div>
      <div style="text-align: center;">17 State Street, 22<font style="font-size: 8pt;">nd</font>&#160;Floor</div>
      <div style="text-align: center;">New York, New York 10004</div>
      <div style="text-align: justify;">&#160;</div>
      <div style="font-size: 8pt;">&#160;</div>
      <div style="text-align: center;">October 5, 2020</div>
      <div style="font-weight: bold;"><u>VIA EDGAR</u></div>
      <div style="text-align: justify;">&#160;</div>
      <div>United States Securities and Exchange Commission</div>
      <div>Division of Corporation Finance</div>
      <div>100 F Street, N.E.</div>
      <div>Washington, D.C. 20549</div>
      <div>&#160;</div>
      <div style="text-align: justify;">&#160;</div>
      <table cellspacing="0" cellpadding="0" id="z5161ee795a6b47d9b56bff00a66b5c11" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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              <div>&#160;</div>
            </td>
            <td style="width: 7.1%; vertical-align: top;">
              <div style="font-weight: bold;">Re:</div>
            </td>
            <td style="width: 89.88%; vertical-align: top;">
              <div style="font-weight: bold;">Pyxis Tankers Inc. (the &#8220;Company&#8221;)</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3.03%; vertical-align: middle;">
              <div>&#160;</div>
            </td>
            <td style="width: 7.1%; vertical-align: top;">
              <div>&#160;</div>
            </td>
            <td style="width: 89.88%; vertical-align: top;">
              <div style="font-weight: bold;">Registration Statement on Form F-1 (the &#8220;Registration Statement&#8221;)</div>
              <div style="font-weight: bold;">File No. 333-245405</div>
            </td>
          </tr>

      </table>
      <div style="font-size: 8pt;">&#160;</div>
      <div>Ladies and Gentlemen:</div>
      <div style="font-size: 8pt;">&#160;</div>
      <div style="text-align: justify; text-indent: 27pt;">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 <font style="font-weight: bold;">Thursday</font><font style="font-weight: bold;">, October 8, 2020, at 9:00 a.m.</font>&#160;(Eastern Time), or as soon thereafter as practicable.</div>
      <div style="font-size: 8pt;">&#160;</div>
      <div style="text-align: justify; text-indent: 27pt;">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-size: 8pt;">&#160;</div>
      <div style="text-align: justify; text-indent: 27pt;">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="text-align: justify; text-indent: 27pt;"> <br>
      </div>
      <div style="text-align: justify; text-indent: 27pt;">
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              <td style="width: 48.98%; vertical-align: top;">&#160;</td>
              <td colspan="2" rowspan="2" style="width: 51.02%; vertical-align: top;">
                <div>Very truly yours,</div>
              </td>
            </tr>
            <tr>
              <td style="width: 48.98%; vertical-align: top;">&#160;</td>
            </tr>
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              <td style="width: 48.98%; vertical-align: top;">&#160;</td>
              <td colspan="2" style="width: 51.02%; vertical-align: top;">
                <div>ThinkEquity,</div>
                <div>a division of Fordham Financial Management, Inc.<br>
                </div>
              </td>
            </tr>
            <tr>
              <td style="width: 48.98%; vertical-align: top;">&#160;</td>
              <td colspan="2" style="width: 51.02%; vertical-align: top;">&#160;</td>
            </tr>
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              <td style="width: 48.98%; vertical-align: top;">&#160;</td>
              <td colspan="2" style="width: 51.02%; vertical-align: top;">&#160;</td>
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              <td style="width: 48.98%; vertical-align: top;">&#160;</td>
              <td style="width: 6.1%; vertical-align: top;">
                <div>By:</div>
              </td>
              <td style="width: 44.92%; vertical-align: top; border-bottom: #000000 2px solid;">
                <div>/s/ Eric Lord<br>
                </div>
              </td>
            </tr>
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              <td style="width: 48.98%; vertical-align: top;">&#160;</td>
              <td style="width: 6.1%; vertical-align: top;">&#160;</td>
              <td style="width: 44.92%; vertical-align: top;">
                <div>Name: Eric Lord<br>
                </div>
              </td>
            </tr>
            <tr>
              <td style="width: 48.98%; vertical-align: top;">&#160;</td>
              <td style="width: 6.1%; vertical-align: top;">&#160;</td>
              <td style="width: 44.92%; vertical-align: top;">
                <div>Title:&#160;&#160; Head of Investment Banking<br>
                </div>
              </td>
            </tr>

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      </div>
      <div>&#160;</div>
      <div style="text-align: justify;">&#160;</div>
      <br>
      <div><br>
      </div>
      <div>cc: Leslie Marlow and Patrick Egan</div>
      <div>&#160;&#160;&#160;&#160;&#160;Gracin &amp; Marlow, LLP</div>
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