Company: DSX-PB
Filing Date: 2025-03-21
Form Type: 20-F
Source: 0001562762-25-000050
Chunk: 242

Company: DIANA SHIPPING INC.
Filing Date: 2025-03-21
Form: 20-F
Item: Item 16F
Chunk 242
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1)(v)

of Form 20-F occurred.

In connection with the audits of the Company’s financial statements

for each of the two fiscal years ended

December 31, 2023

and 2022 neither

the Company nor

anyone on its

behalf consulted with

Deloitte on the

application of accounting principles

to a specified transaction, either

completed or proposed; or

the type of

audit opinion that might

be rendered on the

Company’s financial statements

or any matter that

would have

been

the

subject of

a

disagreement, as

that

term

is

defined in

Item

16F(a)(1)(iv) of

Form

20-F and

the

related

instructions

to

Item

16F

of

Form

20-F,

or

a

reportable

event,

as

that

term

is

defined

in

Item

16F(a)(1)(v).

The

Company

has

provided Ernst

&

Young

(Hellas)

Certified Auditors

Accountants S. A.

with

a

copy

of

these disclosures prior to

the filing hereof and

has requested that Ernst & Young

furnish to the Company

a letter

addressed to

the Securities

and Exchange

Commission stating

whether Ernst

& Young

(Hellas)

Certified Auditors Accountants S. A. agrees with the statements

made by the Company in this report.

Ernst &

Young (Hellas) Certified

Auditors Accountants

S. A.’s letter

is attached

as Exhibit

16.1 to

this Annual

Report on Form 20-

F.

Item 16G.

Corporate Governance

Overview

Pursuant to an exception for foreign private issuers,

we, as a Marshall Islands company,

are not required

to

comply with

the

corporate governance

practices followed

by U. S.

companies under

the

NYSE listing

standards.

We believe that our established practices in

the area of corporate governance are in

line with

the spirit

of the

NYSE standards

and provide

adequate protection to

our shareholders.

In fact,

we have

voluntarily adopted

NYSE required

practices, such

as (a)

having a

majority of

independent directors,

(b)

establishing audit,

compensation, sustainability

and nominating

commit