# EDGAR Filing Document

**Accession Number:** 0001481241
**File Stem:** 0000000000-23-001138
**Filing Date:** 2023-2
**Character Count:** 3567
**Document Hash:** 4d5acaa12f1391a47709c1d6dface3c1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001138.hdr.sgml**: 20230309

**ACCESSION NUMBER**: 0000000000-23-001138

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230203

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Performance Shipping Inc.
- **CENTRAL INDEX KEY:** 0001481241
- **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:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 373 SYNGROU AVE.
- **STREET 2:** 17564 PALAIO FALIRO
- **CITY:** ATHENS
- **STATE:** J3
- **ZIP:** 00000
- **BUSINESS PHONE:** 302166002400

**MAIL ADDRESS:**
- **STREET 1:** 373 SYNGROU AVE.
- **STREET 2:** 17564 PALAIO FALIRO
- **CITY:** ATHENS
- **STATE:** J3
- **ZIP:** 00000

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Diana Containerships Inc.
- **DATE OF NAME CHANGE:** 20100115

## Text-Extract

```

United States securities and exchange commission logo

                 February 3, 2023

       Andreas Michalopoulos
       Chief Executive Officer
       Performance Shipping Inc.
       373 Syngrou Avenue
       175 64 Palaio Faliro
       Athens, Greece

                                                        Re: Performance
Shipping Inc.
                                                            Registration
Statement on Form F-3
                                                            Filed January 27,
2023
                                                            File No. 333-269449

       Dear Andreas Michalopoulos:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

              Please contact Cheryl Brown, Staff Attorney, at (202) 551-3905 or
Mitchell Austin,
       Acting Legal Branch Chief, at (202) 551-3574 with any questions.

                 Sincerely,

                 Division of Corporation Finance

                 Office of Energy & Transportation
       cc:                                              Will Vogel, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

February 3, 2023

Andreas Michalopoulos
Chief Executive Officer
Performance Shipping Inc.
373 Syngrou Avenue
175 64 Palaio Faliro
Athens, Greece

**Re: Performance Shipping Inc.**
**Registration Statement on Form F-3**
**Filed January 27, 2023**
**File No. 333-269449**

Dear Andreas Michalopoulos:

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Cheryl Brown, Staff Attorney, at (202) 551-3905 or Mitchell Austin, Acting Legal Branch Chief, at (202) 551-3574 with any questions.

Sincerely,

Division of Corporation Finance
Office of Energy & Transportation

cc: Will Vogel, Esq.