<SEC-DOCUMENT>0000919574-20-006181.txt : 20201106
<SEC-HEADER>0000919574-20-006181.hdr.sgml : 20201106
<ACCEPTANCE-DATETIME>20201005171639
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000919574-20-006181
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
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    <div style="text-align: center; line-height: 12.55pt; font-family: 'Times New Roman Bold', 'Times New Roman', serif; font-size: 11pt; font-variant: small-caps; font-weight: bold;">PYXIS TANKERS INC.</div>
    <div style="text-align: center; line-height: 12.55pt; font-family: 'Times New Roman Bold', 'Times New Roman', serif; font-size: 11pt; font-weight: bold;">59 K. Karamanli Street</div>
    <div style="text-align: center; line-height: 12.55pt; font-family: 'Times New Roman Bold', 'Times New Roman', serif; font-size: 11pt; font-weight: bold;">15125 Maroussi, Greece</div>
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            <div style="text-align: center; line-height: 11.4pt; font-family: 'Times New Roman', serif;">October 5, 2020</div>
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    <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif; font-weight: bold;"><u>VIA EDGAR</u></div>
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    </div>
    <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">United States Securities and Exchange Commission</div>
    <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">Division of Corporation Finance</div>
    <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">100 F Street, NE</div>
    <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">Washington, D.C. 20549</div>
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            <td style="width: 36pt; vertical-align: top; align: right; font-family: 'Times New Roman', serif; font-weight: bold;">Re:</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-family: 'Times New Roman', serif; font-weight: bold;"><u>Pyxis Tankers Inc.</u><br>
                <u>Registration Statement on Form F-1 (No. 333-245405)</u><br>
              </div>
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    <div style="text-align: justify; text-indent: -36pt; margin-left: 36pt; line-height: 11.4pt; font-family: 'Times New Roman', serif;">Ladies and Gentlemen:</div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="text-align: justify; text-indent: 36pt; line-height: 11.4pt; margin-bottom: 12pt; font-family: 'Times New Roman', serif;">On September 30, 2020, the undersigned registrant requested acceleration of 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, so that it would be made effective at 9:00 a.m. Eastern Time on October 6, 2020, or as soon thereafter as
      practicable, pursuant to Rule 461(a) of the Securities Act of 1933, as amended. The undersigned registrant hereby withdraws such request.</div>
    <div style="text-align: justify; text-indent: 36pt; line-height: 11.4pt; 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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            <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">Yours truly,</div>
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            <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">PYXIS TANKERS INC.</div>
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          <td colspan="1" style="width: 10%; vertical-align: top;">&#160;</td>
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          <td colspan="2" style="vertical-align: top;">&#160;</td>
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            <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">By:</div>
          </td>
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            <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">/s/ Henry P. Williams</div>
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            <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">Name: Henry P. Williams</div>
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          <td style="width: 5%; vertical-align: top;">&#160;</td>
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            <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">Title:&#160;&#160; Chief Financial Officer</div>
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    <div style="text-align: center; line-height: 11.4pt; font-family: 'Times New Roman', serif; font-weight: bold;">ThinkEquity,</div>
    <div style="text-align: center; line-height: 11.4pt; font-family: 'Times New Roman', serif; font-weight: bold;">A Division of Fordham Financial Management, Inc</div>
    <div style="text-align: center; line-height: 11.4pt; 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; line-height: 11.4pt; font-family: 'Times New Roman', serif;">New York, New York 10004</div>
    <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">&#160;</div>
    <div style="text-align: justify; line-height: 8.55pt; font-family: 'Times New Roman', serif; font-size: 7.5pt;">&#160;</div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center; line-height: 11.4pt; font-family: 'Times New Roman', serif;">October 5, 2020</div>
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    <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif; font-weight: bold;"><u>VIA EDGAR</u></div>
    <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">&#160;</div>
    <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">United States Securities and Exchange Commission</div>
    <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">Division of Corporation Finance</div>
    <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">100 F Street, N.E.</div>
    <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">Washington, D.C. 20549</div>
    <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">&#160;</div>
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          <td style="width: 36pt; vertical-align: top; align: right; font-family: 'Times New Roman', serif; font-weight: bold;">Re:</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-family: 'Times New Roman', serif; font-weight: bold;">Pyxis Tankers Inc. (the &#8220;Company&#8221;)<br>
              Registration Statement on Form F-1 (the &#8220;Registration Statement&#8221;)<br>
              File No. 333-245405</div>
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    <div style="text-align: justify; line-height: 8.55pt; font-family: 'Times New Roman', serif; font-size: 7.5pt;">&#160;</div>
    <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">Ladies and Gentlemen:</div>
    <div style="text-align: justify; line-height: 8.55pt; font-family: 'Times New Roman', serif; font-size: 7.5pt;">&#160;</div>
    <div style="text-align: justify; text-indent: 27pt; line-height: 11.4pt; font-family: 'Times New Roman', serif;">On September 30, 2020, we, as representative of the underwriters in the offering of the Company, filed a letter with the Securities and
      Exchange Commission (the &#8220;<font style="font-weight: bold;">Commission</font>&#8221;) requesting, pursuant to Rule 461 of the General Rules and Regulations of the Commission under the Securities Act of 1933, as amended, 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;">Tuesday, </font><font style="font-weight: bold;">October 6, 2020, at 9:00 a.m.</font>&#160;(Eastern Time), or
      as soon thereafter as practicable. We hereby withdraw such request.</div>
    <div style="text-align: justify; line-height: 8.55pt; font-family: 'Times New Roman', serif; font-size: 7.5pt;">&#160;</div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
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    <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">&#160;</div>
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            <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">Very truly yours,</div>
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            <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">ThinkEquity,</div>
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          <td colspan="1" style="width: 10%; vertical-align: top;">&#160;</td>
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            <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">a division of Fordham Financial Management, Inc.</div>
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            <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">By:</div>
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          <td style="width: 35%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">/s/ Eric Lord</div>
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          <td colspan="1" style="width: 10%; vertical-align: bottom; padding-bottom: 2px;">&#160;</td>
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          <td colspan="1" style="vertical-align: bottom; width: 50%;">&#160;</td>
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            <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">Name:</div>
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            <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">Eric Lord</div>
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            <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">Title:</div>
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            <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">Head of Investment Banking</div>
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