<SEC-DOCUMENT>0000919574-19-006660.txt : 20191204
<SEC-HEADER>0000919574-19-006660.hdr.sgml : 20191204
<ACCEPTANCE-DATETIME>20191101110208
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000919574-19-006660
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20191101

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TOP SHIPS INC.
		CENTRAL INDEX KEY:			0001296484
		STANDARD INDUSTRIAL CLASSIFICATION:	DEEP SEA FOREIGN TRANSPORTATION OF FREIGHT [4412]
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1, VASSILISSIS SOFIAS STR. & MEG.
		STREET 2:		ALEXANDROU STR.
		CITY:			151 24, MAROUSSI
		STATE:			J3
		ZIP:			00000
		BUSINESS PHONE:		011-30-210-81-28-107

	MAIL ADDRESS:	
		STREET 1:		1, VASSILISSIS SOFIAS STR. & MEG.
		STREET 2:		ALEXANDROU STR.
		CITY:			151 24, MAROUSSI
		STATE:			J3
		ZIP:			00000

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TOP TANKERS INC.
		DATE OF NAME CHANGE:	20040706
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Sewatd & Kissel LLP
         Document created using EDGARfilings PROfile 6.4.0.0
         Copyright 1995 - 2019 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <div style="background-color: #FFFFFF;">
      <div style="text-align: center; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">TOP SHIPS INC.</div>
      <div style="text-align: center; color: #000000; font-family: 'Times New Roman', serif;">1 Vas. Sofias and Meg. Alexandrou Str</div>
      <div style="text-align: center; color: #000000; font-family: 'Times New Roman', serif;">15124 Maroussi</div>
      <div style="text-align: center; color: #000000; font-family: 'Times New Roman', serif;">Greece</div>
    </div>
    <div style="text-align: center; color: #000000; font-family: 'Times New Roman', serif;">Telephone: +(30) 210-8128180</div>
    <div><br>
    </div>
    <br>
    <div><br>
    </div>
    <u> </u>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 48.98%; vertical-align: top;">&#160;</td>
          <td style="width: 6.1%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', serif;"><br>
            </div>
          </td>
          <td style="width: 44.92%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', serif;">November 1, 2019</div>
          </td>
        </tr>

    </table>
    <div style="font-family: 'Times New Roman', serif; font-weight: bold;"><u> <br>
      </u></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>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="zd0a067b3f5e84e76a94650324eacd4cc" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 9.35%; vertical-align: top;">&#160;</td>
          <td style="width: 8.13%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', serif; font-weight: bold;">Re:</div>
          </td>
          <td style="width: 82.52%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', serif; font-weight: bold;"><u>TOP Ships Inc.</u></div>
            <div style="font-family: 'Times New Roman', serif; font-weight: bold;"><u>Registration Statement on Form F-3 (File No. 333-234281)</u></div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: -36pt; margin-left: 36pt; font-family: 'Times New Roman', serif;">Ladies and Gentlemen:</div>
    <div><br>
    </div>
    <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 on Form
      F-3 filed with the U.S. Securities and Exchange Commission on October 21, 2019 be accelerated so that it will be made effective at 5:00 p.m. Eastern Time on Monday, November 4, 2019, 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 Gary J. Wolfe at (212) 574-1223 of
      Seward &amp; Kissel LLP, counsel to the undersigned registrant.</div>
    <table cellspacing="0" cellpadding="0" id="z25099e1441954f80bd7e0c54281e048a" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 48.98%; vertical-align: top;">&#160;</td>
          <td style="width: 51.02%; vertical-align: top;" rowspan="2" colspan="2">
            <div style="font-family: 'Times New Roman', serif;">Yours truly,</div>
          </td>
        </tr>
        <tr>
          <td style="width: 48.98%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 48.98%; vertical-align: top;">&#160;</td>
          <td style="width: 51.02%; vertical-align: top;" colspan="2">
            <div style="font-family: 'Times New Roman', serif; font-weight: bold;">TOP SHIPS INC.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 48.98%; vertical-align: top;">&#160;</td>
          <td style="width: 51.02%; vertical-align: top;" colspan="2">&#160;</td>
        </tr>
        <tr>
          <td style="width: 48.98%; vertical-align: top;">&#160;</td>
          <td style="width: 51.02%; vertical-align: top;" colspan="2">&#160;</td>
        </tr>
        <tr>
          <td style="width: 48.98%; vertical-align: top;">&#160;</td>
          <td style="width: 6.1%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', serif;">By:</div>
          </td>
          <td style="width: 44.92%; vertical-align: top; border-bottom: 2px solid black;">
            <div style="font-family: 'Times New Roman', serif;">/s/ Evangelos J. Pistiolis</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 style="font-family: 'Times New Roman', serif;">Name: Evangelos J. Pistiolis</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 style="font-family: 'Times New Roman', serif;">Title:&#160;&#160; Chief Executive Officer</div>
            <div>&#160;</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
