C3is Inc.

331 Kifissias Avenue

Erithrea 14561

Athens, Greece

January 17, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F Street, N.E.

Washington, D.C. 20549

Attn: Michael Purcell

Re: C3is Inc.

Registration Statement on Form F-1, as amended (File No. 333-276430)

Request for Acceleration of Effective Date

To whom it may concern:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, C3is Inc. (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form F-1 (File No. 333-276430), as amended, be accelerated by the Securities and Exchange Commission to 5:00 p.m. Eastern time, on January 18, 2024, or as soon thereafter as possible.

We request that we be notified of such effectiveness by a telephone call to Finn Murphy of Goodwin Procter LLP at (212) 459-7257 and that such effectiveness also be confirmed in writing.

	Very truly yours,
	C3is Inc.
By:	/s/ Diamantis Andriotis
	Name: Diamantis Andriotis
	Title: Chief Executive Officer and Director

cc: Finn Murphy, Goodwin Procter LLP