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                            October 5, 2023

       Aristidis Alafouzos
       Chief Executive Officer
       Okeanis Eco Tankers Corp.
       c/o OET Chartering Inc.
       Ethnarchou Makariou Ave., & 2 D. Falireos St.
       185 47 N. Faliro, Greece

                                                        Re: Okeanis Eco Tankers
Corp.
                                                            Amendment No. 1 to
Draft Registration Statement on Form 20-F
                                                            Submitted September
20, 2023
                                                            CIK No. 0001964954

       Dear Aristidis Alafouzos:

            We have reviewed your amended draft registration statement and have
the following
       comment.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. 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 the information you provide in response to this
letter and your amended
       draft registration statement or filed registration statement, we may
have additional comments.
       Our references to prior comments refer to comments in our August 23,
2023 letter.

       Amendment No. 1 to Draft Registration Statement on Form 20-F submitted
September 20, 2023

       Notes to the Consolidated Financial Statements
       Note 24. Revenue, page F-40

   1.                                                   Please further expand
the disclosure added in response to prior comment 15 to provide the
                                                        identity of the segment
or segments reporting the revenues, as required by paragraph 34 of
                                                        IFRS 8.
 Aristidis Alafouzos
Okeanis Eco Tankers Corp.
October 5, 2023
Page 2

        Please contact Jennifer O'Brien, Staff Accountant, at 202-551-3721 or
Kimberly Calder,
Assistant Chief Accountant, at 202-551-3701 if you have questions regarding
comments on the
financial statements and related matters. Please contact Claudia Rios, Staff
Attorney, at 202-
551-8770 or Irene Barberena-Meissner, Staff Attorney, at 202-551-6548 with any
other
questions.



                                                           Sincerely,
FirstName LastNameAristidis Alafouzos
                                                           Division of
Corporation Finance
Comapany NameOkeanis Eco Tankers Corp.
                                                           Office of Energy &
Transportation
October 5, 2023 Page 2
cc:       Steven Hollander, Esq.
FirstName LastName