(1)
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Registration Statement (Form F-3 No. 333-271398) of Performance Shipping Inc.,
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(2)
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Registration Statement (Form F-3 No. 333-266946) of Performance Shipping Inc.,
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(3)
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Registration Statement (Form F-3 No. 333-237637) of Performance Shipping Inc., and
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(4)
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Registration Statement (Form F-3 No. 333-197740) of Performance Shipping Inc.;
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/s/ Ernst & Young (Hellas) Certified Auditors Accountants S.A.
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Athens, Greece
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March 28, 2024
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