NOTIFICATION OF THE REMOVAL FROM LISTING AND REGISTRATION OF THE STATED SECURITIES

The New York Stock Exchange hereby notifies the SEC of its intention to remove the entire class of the stated securities from listing and registration on the Exchange at the opening of business on July 22, 2024, pursuant to the provisions of Rule 12d2-2 (a).

[ X ] 17 CFR 240.12d2-2(a)(3) That on July 10, 2024 the instruments representing the securities comprising the entire class of this security came to evidence, by operation of law or otherwise, other securities in substitution therefore and represent no other right except, if such be the fact, the right to receive an immediate cash payment.

Pursuant to the offer to purchase and merger agreement between Overseas Shipholding Group, Inc.and Saltchuk Resources, Inc. which became effective before market open on July 10, 2024, each outstanding share of Class A Common Stock of Overseas Shipholding Group, Inc. not previously tendered was converted into $8.50 per share without interest, less any applicable fee, and tax.

The Exchange also notifies the Securities and Exchange Commission that as a result of the above indicated conditions this security was suspended from trading on July 10, 2024.