TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 11, 2021 Apostolos Zafolias Chief Financial Officer Genco Shipping & Trading Ltd. 299 Park Avenue New York , NY 10171 Re: Genco Shipping & Trading Ltd. Form 10-K for the Fiscal Year ended December 31, 2019 Filed February 27, 2020 File No. 001-33393 Dear Mr. Zafolias: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Kathy Luther