# EDGAR Filing Document

**Accession Number:** 0001941131
**File Stem:** 0001140361-23-005024
**Filing Date:** 2023-2
**Character Count:** 2350
**Document Hash:** dafab7bd7cbef5169f2a3e174c2a06af
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-23-005024.hdr.sgml**: 20230310

**ACCESSION NUMBER**: 0001140361-23-005024

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230207

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TORO CORP.
- **CENTRAL INDEX KEY:** 0001941131
- **STANDARD INDUSTRIAL CLASSIFICATION:** DEEP SEA FOREIGN TRANSPORTATION OF FREIGHT [4412]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** 1T
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 223 CHRISTODOULOU CHATZIPAVLOU STREET
- **STREET 2:** HAWAII ROYAL GARDENS
- **CITY:** LIMASSOL
- **STATE:** G4
- **ZIP:** 3036
- **BUSINESS PHONE:** 0035725357767

**MAIL ADDRESS:**
- **STREET 1:** 223 CHRISTODOULOU CHATZIPAVLOU STREET
- **STREET 2:** HAWAII ROYAL GARDENS
- **CITY:** LIMASSOL
- **STATE:** G4
- **ZIP:** 3036

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** TANKCO SHIPPING INC.
- **DATE OF NAME CHANGE:** 20220803

February 7, 2023

<u>Via Edgar</u>

Securities and Exchange Commission,

Division of Corporation Finance, Officer of Energy and Transportation

100 F Street, N.E.,

Washington, D.C. 20549,

United States of America.

<br> Re: <u>Toro Corp. Registration Statement on Form 20-F, as amended (File No. 001-41561)</u>

Ladies and Gentlemen:

Pursuant to Section 12(d) of the Securities Exchange Act, as amended, and Rule 12d1-2 promulgated thereunder, Toro Corp. (the "Company") hereby requests that the effective date of the above-referenced Registration Statement on Form 20-F of the Company initially filed with the Securities and Exchange Commission on November 16, 2022, be accelerated so that it will be declared effective at 4:30 p.m. Eastern Standard Time, on February 9, 2023, or as soon thereafter as practicable.

Please contact Nikolaos G. Andronikos at Sullivan & Cromwell LLP at +44-20-7959-8470 or andronikosn@sullcrom.com with any questions. It would also be appreciated if, when this request for acceleration has been granted, you so inform Mr. Andronikos.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| Toro Corp. | Toro Corp. |
| By: | /s/ Petros Panagiotidis |
| Name: | Petros Panagiotidis |
| Title: | Authorized Signatory |

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cc: Nikolaos G. Andronikos<br> (Sullivan & Cromwell LLP)

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