CORRESP 1 filename1.htm
 
Seward & Kissel llp
ONE BATTERY PARK PLAZA
NEW YORK, NEW YORK  10004
  
     
 
TELEPHONE:  (212)  574-1200
FACSIMILE:  (212) 480-8421
WWW.SEWKIS.COM
901 K STREET, NW
WASHINGTON, D.C. 20001
TELEPHONE:  (202) 737-8833
FACSIMILE:  (202) 737-5184
 
 
 
  
   
July 20, 2018
  


U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Tonya K. Aldave


Re:
Diana Shipping Inc.
Registration Statement on Form F-3
Filed June 28, 2018
 File Number 333-225964

Dear Ms. Aldave:

We refer to the registration statement on Form F-3 filed by Diana Shipping Inc. (the "Company") with the U.S. Securities and Exchange Commission (the "Commission") on June 28, 2018 (the "Registration Statement").  By letter dated July 16, 2018 (the "Comment Letter"), the staff of the Commission (the "Staff") provided the Company with its comment to the Registration Statement.

The Company has today filed via EDGAR Amendment No. 1 to the Registration Statement (the "Amended Registration Statement"), which responds to the Staff's comment contained in the Comment Letter.  The Amended Registration Statement also includes updates related to the passage of time.

This letter responds to the Comment Letter.  The following numbered paragraph of this letter corresponds to the numbered paragraph in the Comment Letter.

Where You Can Find Additional Information
Information Incorporated by Reference, page 32

1.
Please incorporate by reference the Form 6-K filed on May 10, 2018 that contains your financial results for the first quarter ended March 31, 2018. Refer to Instruction 3 to Item 8.A.5 of Form 20-F.

In response to the Staff's comment, the Company has amended the Registration Statement to incorporate by reference the Company's Form 6-K filed on May 10, 2018 that contains the Company's financial results for the first quarter ended March 31, 2018.
* * * * *

U.S. Securities and Exchange Commission
July 20, 2018
Page 2


If you have any questions or comments concerning the foregoing, please feel free to telephone the undersigned at (212) 574-1265.


 
Sincerely,
 
 
/s/ Edward S. Horton
Edward S. Horton, Esq.


cc:
J. Nolan McWilliams
U.S. Securities and Exchange Commission
 Division of Corporation Finance

Simeon Palios
Chief Executive Officer
Diana Shipping Inc.
Pendelis 16
175 64 Palaio Faliro
Athens, Greece