TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 15, 2021 Edward Coll Chief Executive Officer Pangaea Logistics Solutions Ltd. 109 Long Wharf Newport, RI 02840 Re: Pangaea Logistics Solutions Ltd. Registration Statement on Form S-3 Filed January 11, 2021 File No. 333-252022 Dear Mr. Coll: 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: Edward Horton