TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 8, 2021 Stamatios Tsantanis Director, CEO, and Chairman of the Board Seanergy Maritime Holdings Corp. 154 Vouliagmenis Avenue 166 74 Glyfada Greece Re: Seanergy Maritime Holdings Corp. Registration Statement on Form F-3 Filed July 2, 2021 File No. 333-257693 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 Timothy Collins at 202-551-3176 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Will Vogel