0001140361-23-022556.txt : 20230602 0001140361-23-022556.hdr.sgml : 20230602 20230502204231 ACCESSION NUMBER: 0001140361-23-022556 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230502 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Performance Shipping Inc. CENTRAL INDEX KEY: 0001481241 STANDARD INDUSTRIAL CLASSIFICATION: DEEP SEA FOREIGN TRANSPORTATION OF FREIGHT [4412] IRS NUMBER: 000000000 STATE OF INCORPORATION: 1T FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 373 SYNGROU AVE. STREET 2: 17564 PALAIO FALIRO CITY: ATHENS STATE: J3 ZIP: 00000 BUSINESS PHONE: 302166002400 MAIL ADDRESS: STREET 1: 373 SYNGROU AVE. STREET 2: 17564 PALAIO FALIRO CITY: ATHENS STATE: J3 ZIP: 00000 FORMER COMPANY: FORMER CONFORMED NAME: Diana Containerships Inc. DATE OF NAME CHANGE: 20100115 CORRESP 1 filename1.htm
Performance Shipping Inc.
373 Syngrou Avenue
175 64 Palaio Faliro
Athens, Greece
Tel: +30-216-600-2400
May 2, 2023

VIA EDGAR

United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549-7010

Re:
Performance Shipping Inc.

Registration Statement on Form F-3 (File No. 333-271398)

Ladies and Gentlemen:

The undersigned registrant hereby requests that the effectiveness of the above-captioned Registration Statement on Form F-3 be accelerated so that it will be made effective at 4:00 p.m. Eastern Time on May 4, 2023, or as soon thereafter as practicable, pursuant to Rule 461(a) of the Securities Act of 1933, as amended (the "Act").

The undersigned registrant is aware of its obligations under the Act.

Should you have any questions regarding this request, please do not hesitate to contact Will Vogel of Watson Farley & Williams LLP, counsel to the undersigned registrant, at (212) 922-2280.
Yours truly,




PERFORMANCE SHIPPING INC.




By:
/s/ Andreas Michalopoulos

Name:
Andreas Michalopoulos

Title:
Chief Executive Officer