# EDGAR Filing Document

**Accession Number:** 0001941131
**File Stem:** 9999999997-23-000503
**Filing Date:** 2023-2
**Character Count:** 2467
**Document Hash:** e4a9b2af09092aedf2c1b40908d3a4c8
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**9999999997-23-000503.hdr.sgml**: 20230209

**ACCESSION NUMBER**: 9999999997-23-000503

**CONFORMED SUBMISSION TYPE**: SEC STAFF ACTION

**CATEGORY**: ORDER

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230209

**ACTION DATE**: 20230209

**RECEIVED DATE**: 20230209

**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:** SEC STAFF ACTION

**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

### Attached PDF Documents

**Attachment 1:** `filename1`

# **UNITED STATES OF AMERICA**  
**BEFORE THE**  
**SECURITIES AND EXCHANGE COMMISSION**  
February 9, 2023

In the Matter of

**Toro Corp.**  
**223 Christodoulou Chatzipavlou St.**  
**Hawaii Royal Gardens**  
**3036 Limassol, Cyprus**

**ORDER DECLARING REGISTRATION**  
**EFFECTIVE PURSUANT TO SECTION 12(d)**  
**OF THE SECURITIES EXCHANGE ACT OF**  
**1934, AS AMENDED**

File No: 001-41561

Toro Corp. has filed with the Commission and the NASDAQ Capital Market an application to register its common shares on the exchange, pursuant to Section 12(b) of the Securities Exchange Act of 1934.

In accordance with Section 12(d) of the Exchange Act, the authorities of the exchange have certified to the Commission that they have approved the class of securities for listing and registration.

Toro Corp. requests that the registration be made effective before 30 days have expired since the Commission received the exchange's certification.

The request for acceleration appears to be appropriate in the public interest and for the protection of investors. Therefore, it is ORDERED that the registration on the NASDAQ Capital Markets shall become effective immediately.

For the Commission, by the Division of Corporation Finance, pursuant to delegated authority.

Brad Skinner Office Chief