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                            February 22, 2024

       Dr. Diamantis Andriotis
       Chief Executive Officer
       C3is Inc.
       331 Kifissias Avenue Erithrea
       14561 Athens, Greece

                                                        Re: C3is Inc.
                                                            Registration
Statement on Form F-1
                                                            Filed February 5,
2024
                                                            File No. 333-276868

       Dear Dr. Diamantis Andriotis:

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

              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.

       Registration Statement on Form F-1

       Risk Factors
       Risks Related to our Common Shares, page 52

   1.                                                   We note your disclosure
on page 54 that you received notice that you were not in
                                                        compliance with Nasdaq
Listing Rule 5550(a)(2) and in order to regain compliance,
                                                        would need to maintain
a minimum closing bid price of at least $1.00 per share for a
                                                        minimum of 10
consecutive trading days prior to February 20, 2024. Please update your
                                                        disclosure to describe
your discussions with Nasdaq and clarify whether you were able to
                                                        satisfy the compliance
minimums. If you were not, please disclose the next steps you
                                                        intend to take in order
to meet applicable listing requirements.
               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.
 Dr. Diamantis Andriotis
C3is Inc.
February 22, 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 Michael Purcell at 202-551-5351 or Daniel Morris at
202-551-3314 with
any questions.



                                                           Sincerely,
FirstName LastNameDr. Diamantis Andriotis
                                                           Division of
Corporation Finance
Comapany NameC3is Inc.
                                                           Office of Energy &
Transportation
February 22, 2024 Page 2
cc:       Finn Murphy
FirstName LastName