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                              April 15, 2024

       Stamatis Tsantanis
       Chief Executive Officer
       United Maritime Corp
       154 Vouliagmenis Avenue
       166 74 Glyfada
       Greece

                                                        Re: United Maritime
Corp
                                                            Post-Effective
Amendment No. 2 to Form F-1 on Form F-3
                                                            Filed April 1, 2024
                                                            File No. 333-266099

       Dear Stamatis Tsantanis:

              We have conducted a limited review of your registration statement
and have the
       following comments.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a comment applies to your
facts and circumstances
       or do not believe an amendment is appropriate, please tell us why in
your response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this letter, we may have additional comments.

       Post-Effective Amendment No. 2 to Form F-1 on Form F-3

       General

   1.                                                   If you are relying on
General Instruction I.B.5 for Form F-3 eligibility, please include the
                                                        information required
pursuant to Instruction 7 and General Instruction I.B.5 of Form F-3.
   2.                                                   Please revise to
incorporate the Form 20-F filed on April 2, 2024. In addition, please file a
                                                        new auditor's consent.
               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.
 Stamatis Tsantanis
United Maritime Corp
April 15, 2024
Page 2



       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

         Please contact Daniel Morris at 202-551-3314 with any other questions.



FirstName LastNameStamatis Tsantanis                        Sincerely,
Comapany NameUnited Maritime Corp
                                                            Division of
Corporation Finance
April 15, 2024 Page 2                                       Office of Energy &
Transportation
FirstName LastName