Company: DSX-PB
Filing Date: 2025-03-21
Form Type: 20-F
Source: 0001562762-25-000050
Chunk: 241

Company: DIANA SHIPPING INC.
Filing Date: 2025-03-21
Form: 20-F
Item: Item 16F
Chunk 241
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Item 16F.

Change in Registrant’s Certifying Accountant

On May

21, 2024,

the Audit

Committee of

the Board

of Directors

approved and

signed the

engagement

letter

appointing

Deloitte

Certified

Public

Accountants

S. A.

(“ Deloitte”)

as

the

Company’s

independent

registered public accounting firm for the year ending December 31, 2024. The Company's annual general

114

meeting of

shareholders held

on May

21, 2024

approved such

appointment. The

audit committee

approved

the engagement of Deloitte following the expiration of the engagement

letter with the Company's previous

independent registered

public accounting

firm, Ernst &

Young (Hellas) Certified Auditors

Accountants S. A..

The reports of

Ernst & Young

(Hellas) Certified Auditors

Accountants S. A. on

the financial statements

of

the

Company

as

of

December

31,

2023

and

2022

did

not

contain

an

adverse

opinion

or

disclaimer

of

opinion

and

were

not

qualified

or

modified

as

to

uncertainty,

audit

scope

or

accounting

principles.

In

connection with

the audits

of the

Company’s financial

statements for

each of

the two

fiscal years

ended

December 31, 2023 and

2022 there were no

disagreements with Ernst

& Young (Hellas) Certified Auditors

Accountants S. A.

on any

matters of

accounting principles or

practices, financial statement

disclosure, or

auditing scope or procedures which,

if not resolved to the

satisfaction of Ernst &

Young

(Hellas) Certified

Auditors Accountants

S. A.,

would have

caused Ernst

& Young (Hellas)

Certified Auditors

Accountants S. A.

to make reference to the

matter of such disagreements

in their reports. In

connection with the audits

of the

Company's financial statements

for each of the

two fiscal years ended

December 31, 2023 and

2022 none

of the events described in paragraphs (A) through (D) of Item 16F(a)(