<SEC-DOCUMENT>0000919574-20-004263.txt : 20200722
<SEC-HEADER>0000919574-20-004263.hdr.sgml : 20200722
<ACCEPTANCE-DATETIME>20200623121835
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000919574-20-004263
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200623

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Castor Maritime Inc.
		CENTRAL INDEX KEY:			0001720161
		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:		CHRISTODOULOU CHATZIPAVLOU 223
		STREET 2:		HAWAII ROYAL GARDENS, APART. 16
		CITY:			LIMASSOL
		STATE:			G4
		ZIP:			3036
		BUSINESS PHONE:		357 25357767

	MAIL ADDRESS:	
		STREET 1:		CHRISTODOULOU CHATZIPAVLOU 223
		STREET 2:		HAWAII ROYAL GARDENS, APART. 16
		CITY:			LIMASSOL
		STATE:			G4
		ZIP:			3036
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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      <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif; font-weight: bold;">CASTOR MARITIME INC.</div>
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    <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">223 Christodoulou Chatzipavlou Street</div>
    <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">Hawaii Royal Gardens,</div>
    <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">3036 Limassol</div>
    <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">Cyprus</div>
    <div style="text-align: center; line-height: 11.4pt; color: #000000; font-family: 'Times New Roman', serif;">+ 357 25 357 767</div>
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          <td style="width: 33.31%; vertical-align: top;">
            <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">June 23, 2020</div>
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    <div style="line-height: 14.75pt; margin-bottom: 8pt;"><br style="line-height: 14.75pt;">
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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 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>Castor Maritime Inc.</u><br>
                  <u>Registration Statement on Form F-1 (File No. 333-238990)</u></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;">The undersigned registrant hereby requests that the effectiveness of the above captioned Registration Statement on
      Form F-1 initially filed with the U.S. Securities and Exchange Commission on June 5, 2020, as amended, be accelerated so that it will be made effective at 5:00 p.m. Eastern Time on Tuesday, June 23, 2020, 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; line-height: 11.4pt; 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; 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 Edward S. Horton at (212)
      574-1265 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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          <td style="width: 48.53%; vertical-align: top;">&#160;</td>
          <td style="width: 51.47%; vertical-align: top;" colspan="2">
            <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif; font-weight: bold;">CASTOR MARITIME INC.</div>
          </td>
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          <td style="width: 48.53%; vertical-align: top;">&#160;</td>
          <td style="width: 51.47%; vertical-align: top;" colspan="2">&#160;</td>
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            <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">By:</div>
          </td>
          <td style="width: 45.23%; vertical-align: top;">
            <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;"><u>/s/ Petros Panagiotidis</u><font style="font-weight: bold;"><u> &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;&#160; &#160;</u>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <br>
              </font></div>
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          <td style="width: 6.24%; vertical-align: top;">&#160;</td>
          <td style="width: 45.23%; vertical-align: top;">
            <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">Name: Petros Panagiotidis</div>
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          <td style="width: 6.24%; vertical-align: top;">&#160;</td>
          <td style="width: 45.23%; vertical-align: top;">
            <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">Title:&#160; Chairman, Chief Executive Officer </div>
            <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; and Chief Financial Officer</div>
            <div style="line-height: 11.4pt;"><font style="line-height: 11.4pt;">&#160;</font></div>
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              <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">June 23, 2020</div>
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      <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif; font-weight: bold;"><u>VIA EDGAR</u></div>
      <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">&#160;</div>
      <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;"><font style="background-color: #FFFFFF;">United States Securities and Exchange Commission</font></div>
      <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;"><font style="background-color: #FFFFFF;">Division of Corporate Finance</font></div>
      <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;"><font style="background-color: #FFFFFF;">100 F Street, N.E.</font></div>
      <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;"><font style="background-color: #FFFFFF;">Washington, DC 20549</font></div>
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              <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif; font-weight: bold;">Re:</div>
            </td>
            <td style="width: 90%; vertical-align: top;">
              <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif; font-weight: bold;">Castor Maritime Inc.</div>
              <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif; font-weight: bold;">Registration Statement on Form F-1, as amended</div>
              <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif; font-weight: bold;">Originally filed June 5, 2020</div>
              <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif; font-weight: bold;">File No. 333-238990</div>
            </td>
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      <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">&#160;</div>
      <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">&#160;</div>
      <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">Ladies and Gentlemen:</div>
      <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; line-height: 11.4pt; font-family: 'Times New Roman', serif;"><font style="background-color: #FFFFFF;">Pursuant to Rule 461
          under the Securities Act of 1933, as the underwriter of the proposed offering of Castor Maritime Inc. (the &#8220;</font><font style="background-color: #FFFFFF; font-weight: bold; font-style: italic;">Company</font><font style="background-color: #FFFFFF;">&#8221;), we hereby join the Company&#8217;s request for acceleration of the above-referenced Registration Statement, requesting
          effectiveness for 5:00 p.m., Eastern Time, on June 23, 2020, or as soon thereafter as is practicable.</font>&#160;</div>
      <div style="background-color: #FFFFFF; line-height: 14.4pt;">
        <div style="text-align: justify; line-height: 11.4pt; font-family: 'Times New Roman', serif;">&#160;&#160;&#160;</div>
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      <div style="text-align: justify; text-indent: 36pt; line-height: 11.4pt; font-family: 'Times New Roman', serif;">&#160;</div>
      <div style="text-align: justify; text-indent: 36pt; line-height: 11.4pt; font-family: 'Times New Roman', serif;">&#160;</div>
      <table cellspacing="0" cellpadding="0" id="zcf88d87faa734d5dbe1fa336ddf49645" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

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              <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">Very truly yours,</div>
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              <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif; font-weight: bold;">Maxim Group LLC</div>
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              <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">&#160;</div>
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              <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">By:&#160;</div>
            </td>
            <td style="width: 46%; vertical-align: top;">
              <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;"><u>/s/ Larry Glassberg&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</u></div>
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              <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">&#160;</div>
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              <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">&#160;</div>
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            <td style="width: 46%; vertical-align: top;">
              <div style="line-height: 11.4pt; font-family: 'Times New Roman', serif;">Name: Larry Glassberg<br>
                Title:&#160;&#160; Partner &amp; Senior Managing Director, Investment Banking</div>
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