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                 August 24, 2022

       Andreas Michalopoulos
       Chief Executive Officer
       Performance Shipping Inc.
       373 Syngrou Ave.
       175 64 Palaio Faliro
       Athens, Greece

                                                        Re: Performance
Shipping Inc.
                                                            Registration
Statement on Form F-3
                                                            Filed August 18,
2022
                                                            File No. 333-266946

       Dear Mr. Michalopoulos:

              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 Arthur Tornabene-Zalas at (202) 551-3162 or Liz
Packebusch, Staff
       Attorney, at (202) 551-8749 with any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Energy & Transportation
       cc:                                              Will Vogel, Esq.