<SEC-DOCUMENT>0000919574-24-002709.txt : 20240603
<SEC-HEADER>0000919574-24-002709.hdr.sgml : 20240603
<ACCEPTANCE-DATETIME>20240501160912
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000919574-24-002709
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240501

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Pyxis Tankers Inc.
		CENTRAL INDEX KEY:			0001640043
		STANDARD INDUSTRIAL CLASSIFICATION:	DEEP SEA FOREIGN TRANSPORTATION OF FREIGHT [4412]
		ORGANIZATION NAME:           	01 Energy & Transportation
		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', serif; font-size: 12pt; font-weight: bold;">PYXIS TANKERS INC.</div>
    <div style="text-align: center; font-family: 'Times New Roman', serif; font-size: 12pt; font-weight: bold;">59 K. Karamanli Street</div>
    <div style="text-align: center; font-family: 'Times New Roman', serif; font-size: 12pt; font-weight: bold;">15125 Maroussi, Greece</div>
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            <div style="font-family: 'Times New Roman', serif;">May 1, 2024</div>
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    <div style="font-family: 'Times New Roman', serif; font-weight: bold;">VIA EDGAR</div>
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    <div style="font-family: 'Times New Roman', serif;">U.S. Securities and Exchange Commission</div>
    <div style="font-family: 'Times New Roman', serif;">Division of Corporation Finance<br>
      100 F Street, N.E.</div>
    <div style="font-family: 'Times New Roman', serif;">Washington, D.C. 20549</div>
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            <div style="font-family: 'Times New Roman', serif; font-weight: bold;">Re:</div>
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            <div style="font-family: 'Times New Roman', serif; font-weight: bold;">Pyxis Tankers Inc.<br>
              <u>Form F-3 (No. 333-278862)</u></div>
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    <div style="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 Form F-3 Registration Statement
      that was initially filed with the U.S. Securities and Exchange Commission (the &#8220;Commission&#8221;) on April 22, 2024 be accelerated so that it will be made effective at 4:30 p.m. New York City time on May 3, 2024 or as soon thereafter as practicable,
      pursuant to Rule 461(a) under the Securities Act of 1933, as amended (the &#8220;Act&#8221;).</div>
    <div style="text-align: justify; margin-left: 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 of Seward &amp;
      Kissel LLP, counsel to the undersigned registrant, at (212) 574-1274.</div>
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            <div style="font-family: 'Times New Roman', serif;">Yours faithfully,</div>
            <div>&#160;</div>
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            <div style="font-family: 'Times New Roman', serif; font-weight: bold;">Pyxis Tankers Inc.</div>
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            <div style="font-family: 'Times New Roman', serif;">By:</div>
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            <div style="font-family: 'Times New Roman', serif;"><u>/s/ Henry Williams</u></div>
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            <div style="font-family: 'Times New Roman', serif;">Name:</div>
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            <div style="font-family: 'Times New Roman', serif;">Henry Williams</div>
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            <div style="font-family: 'Times New Roman', serif;">Title:</div>
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            <div style="font-family: 'Times New Roman', serif;">Chief Financial Officer</div>
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