TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 1, 2021 Stamatios Tsantanis Chief Executive Officer Seanergy Maritime Holdings Corp. 154 Vouliagmenis Avenue 166 74 Glyfada Athens, Greece Re: Seanergy Maritime Holdings Corp. Registration Statement on Form F-1 Filed February 22, 2021 File No. 333-253332 Dear Mr. Tsantanis: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Karina Dorin, Staff Attorney, at (202) 551-3763 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Will Vogel