# EDGAR Filing Document

**Accession Number:** 0001959455
**File Stem:** 0001140361-23-014749
**Filing Date:** 2023-3
**Character Count:** 3449
**Document Hash:** bdbb66c3167b7f437557a56294903ea3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-23-014749.hdr.sgml**: 20230427

**ACCESSION NUMBER**: 0001140361-23-014749

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230330

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Himalaya Shipping Ltd.
- **CENTRAL INDEX KEY:** 0001959455
- **STANDARD INDUSTRIAL CLASSIFICATION:** DEEP SEA FOREIGN TRANSPORTATION OF FREIGHT [4412]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** D0
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** S.E. PEARMAN BLDG., 2ND FLOOR
- **STREET 2:** 9 PAR-LA-VILLE ROAD
- **CITY:** HAMILTON
- **STATE:** D0
- **ZIP:** HM 11
- **BUSINESS PHONE:** 441-737-0152

**MAIL ADDRESS:**
- **STREET 1:** S.E. PEARMAN BLDG., 2ND FLOOR
- **STREET 2:** 9 PAR-LA-VILLE ROAD
- **CITY:** HAMILTON
- **STATE:** D0
- **ZIP:** HM 11

#### HIMALAYA SHIPPING LTD.

#### S.E. Pearman Bldg., 2nd floor

#### 9 Par-la-Ville Road

#### Hamilton HM 11

#### Bermuda

#### +1 (441) 542-4577

March 30, 2023

#### Via EDGAR and E-mail

U.S. Securities and Exchange Commission

Division of Corporate Finance

100 F Street, NE

Washington, D.C. 20549

Mail Stop 4546

Attn: Lily Dang, Mark Wojciechowski, Michael Purcell, and Laura Nicholson

**RE:**

**Himalaya Shipping Ltd. (CIK No. 0001959455)**

#### Registration Statement on Form F-1

#### File No. 333-270337

Ladies and Gentlemen:

In accordance with Rule 461 of the Securities Act of 1933, as amended (the "Act"), Himalaya Shipping Ltd. (the "Company" or "we") hereby requests that the effective date of the Company's Registration Statement on Form F-1 (File No. 333-270337) (the "Registration Statement") be accelerated by the Securities and Exchange Commission so that the Registration Statement, as then amended, will be declared effective under the Act at 3:00 p.m., Washington D.C. time, on March 30, 2023, or as soon as practicable thereafter, or at such later time as the Company or its outside counsel, Skadden, Arps, Slate, Meagher & Flom (UK) LLP, may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.

We request that we be notified of such effectiveness by a telephone call to James McDonald of Skadden, Arps, Slate, Meagher & Flom (UK) LLP at +44 (20) 7519 7183 or +1 (212) 735 3000 and that such effectiveness also be confirmed in writing.

We understand that the staff of the Division of Corporation Finance of the Securities and Exchange Commission will consider this request as confirmation by the Company that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact James McDonald of Skadden, Arps, Slate, Meagher & Flom (UK) LLP at the number set forth above.

Thank you for your assistance in this matter.

*[Signature page follows]*

** 

<br> ------

Very truly yours,

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| | |
|:---|:---|
| Himalaya Shipping Ltd. | Himalaya Shipping Ltd. |
| By: | /s/ Vidar Hasund |
|  | Name: Vidar Hasund |
|  | Title: Contracted Chief Financial Officer |

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| | |
|:---|:---|
| cc: | *Skadden, Arps, Slate, Meagher & Flom (UK) LLP* |
|  | James McDonald |
|  | *White & Case LLP* |
|  | John R. Vetterli and Jessica Chen |

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