January 8, 2024

Via Edgar

Securities and Exchange Commission,

Division of Corporation Finance, Office of Energy and Transportation

100 F Street, N.E.,

Washington, D.C. 20549,

United States of America.

Re: Toro Corp. Registration Statement on Form F-3 (File No. 333-275478)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Toro Corp. (the “Company”) hereby respectfully requests that the effective date of the above-referenced Registration Statement on Form F-3 of the Company be accelerated so that it will be declared effective at 9:30 a.m. Eastern Time, on January 10, 2024, or as soon thereafter as practicable.

Please contact Nikolaos G. Andronikos at Sullivan & Cromwell LLP at +44-20-7959-8470 or andronikosn@sullcrom.com or Abigail M. Yevnin at Sullivan & Cromwell LLP at +44-20-7959-8408 or yevnina@sullcrom.com with any questions. It would also be appreciated if, when this request for acceleration has been granted, you so inform Mr. Andronikos or Ms. Yevnin.

Securities and Exchange Commission -2-

Sincerely,
Toro Corp.
By:	/s/ Petros Panagiotidis

Name:	Petros Panagiotidis
Title:	Chairman and Chief Executive Officer

cc:	Nikolaos G. Andronikos
	Abigail M. Yevnin
	(Sullivan & Cromwell LLP)