TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 26, 2024 Peter Allen Chief Financial Officer Genco Shipping & Trading Limited 299 Park Avenue, 12th Floor New York, NY 10171 Re: Genco Shipping & Trading Limited DEFA14A Filed January 22, 2024 File No. 001-33393 Dear Peter Allen: We have reviewed your filing and have the following comment. Please respond to this comment by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Defined terms used herein have the same meaning as in your soliciting materials. DEFA14A Filed January 22, 2024 General 1. Communications made in reliance on Rule 14a-12 must identify the participants in the solicitation and describe the participants direct or indirect interests. Please note that this requirement is not satisfied by including a legend with general references to filings made by the soliciting party or the participants. See Rule 14a-12(a)(1)(i) and Question 132.03 of the Compliance and Disclosure Interpretations for Proxy Rules and Schedules 14A/14C. Please provide this information in all future soliciting materials. We remind you that the filing persons are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please direct any questions to Shane Callaghan at 202-551-6977 or Christina Chalk at 202-551-3263. Peter Allen Genco Shipping & Trading Limited January 26, 2024 Page 2 FirstName LastNamePeter Allen Sincerely, Comapany NameGenco Shipping & Trading Limited Division of Corporation Finance January 26, 2024 Page 2 Office of Mergers & Acquisitions FirstName LastName