<SEC-DOCUMENT>0001171843-22-007519.txt : 20230103
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<ACCEPTANCE-DATETIME>20221116100614
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001171843-22-007519
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20221116

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
		STATE OF INCORPORATION:			1T
		FISCAL YEAR END:			1231

	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>
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="font-size: 10pt; text-align: right; margin: 0pt 0">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: right">November 16, 2022</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><B><U>VIA EDGAR</U></B></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">Division of Corporation Finance</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">100 F Street, N.E.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">Washington, D.C. 20549</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0; text-indent: 0.5in">Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Top Ships Inc.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0; text-indent: 0.5in">Registration Statement on Form F-1, as amended</P>

<P STYLE="font-size: 10pt; margin: 0pt 0; text-indent: 0.5in">Originally filed on September 22, 2022</P>

<P STYLE="font-size: 10pt; margin: 0pt 0; text-indent: 0.5in">File No. 333-267545</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: -12.25pt; margin: 0pt 0 0pt 12.55pt">Ladies and Gentlemen:</P>

<P STYLE="font-size: 10pt; text-indent: 36pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 36pt; margin: 0pt 0">Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities
and Exchange Commission under the Securities Act of 1933, as amended, Maxim Group LLC, as placement agent, hereby requests acceleration
of the effective date of the above-referenced Registration Statement so that it will become effective at 9:00 a.m., Washington D.C. time,
on Friday, November 18, 2022, or as soon thereafter as may be practicable.</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 36pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 36pt; margin: 0pt 0">Pursuant to Rule 460 of the General Rules and Regulations
under the Act, the undersigned advises that copies of the Preliminary Prospectus dated October 20, 2022 have been distributed to prospective
dealers, institutional investors, retail investors and others.</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 36pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 36pt; margin: 0pt 0">The undersigned advise that they have complied and will
continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 90%; font-size: 10pt">
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-size: 10pt">Very truly yours,</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-size: 10pt"><B>Maxim Group LLC</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; width: 50%">&nbsp;</TD>
    <TD STYLE="width: 3%"><FONT STYLE="font-size: 10pt">By:&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; width: 47%"><FONT STYLE="font-size: 10pt">/s/ Clifford A. Teller</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">Name: Clifford A. Teller<BR>
Title: Co-President</FONT></TD></TR>
  </TABLE>
<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>


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