Company: DSX-PB
Filing Date: 2025-03-21
Form Type: 20-F
Source: 0001562762-25-000050
Chunk: 230

Company: DIANA SHIPPING INC.
Filing Date: 2025-03-21
Form: 20-F
Item: Item 12
Chunk 230
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 transactions are

recorded as necessary to permit

the preparation of financial statements

in

accordance with U. S.

GAAP,

and that receipts

and expenditures of the

company are being

made only in

accordance with authorizations of

management and directors of the

company; and (iii) provide reasonable

assurance regarding prevention

or timely detection

of unauthorized acquisition,

use, or disposition

of the

company’s assets that could have a material effect on the financial statements.

Management has

conducted an

assessment of

the effectiveness

of the

Company’s internal

control over

financial reporting based on the framework established in Internal Control - Integrated Framework issued

by the

Committee of

Sponsoring Organizations of

the Treadway

Commission (2013

Framework). Based

on

this

assessment,

management

has

determined

that

the

Company’s

internal

control

over

financial

reporting as of December 31, 2024 is effective.

The registered

public accounting firm

that audited

the financial

statements included

in this

annual report

containing

the

disclosure

required

by

this

Item

15

has

issued

an

attestation

report

on

management's

assessment of our internal control over financial reporting.