# EDGAR Filing Document

**Accession Number:** 0001296484
**File Stem:** 0001171843-26-003462
**Filing Date:** 2026-5
**Character Count:** 3506
**Document Hash:** b1812324f724c8790a2a48fdb677bf49
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001171843-26-003462.hdr.sgml**: 20260515

**ACCESSION NUMBER**: 0001171843-26-003462

**CONFORMED SUBMISSION TYPE**: RW

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260515

**DATE AS OF CHANGE**: 20260515

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TOP SHIPS INC.
- **CENTRAL INDEX KEY:** 0001296484
- **STANDARD INDUSTRIAL CLASSIFICATION:** DEEP SEA FOREIGN TRANSPORTATION OF FREIGHT [4412]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 000000000
- **STATE OF INCORPORATION:** 1T
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** RW

**SEC ACT:**
- **SEC FILE NUMBER:** 333-295332
- **FILM NUMBER:** 26983565

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 1, VASSILISSIS SOFIAS STR. & MEG.
- **STREET 2:** ALEXANDROU STR.
- **CITY:** MAROUSSI
- **PROVINCE COUNTRY:** J3
- **ZIP:** 151 24
- **BUSINESS PHONE:** 011-30-210-81-28-107

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 1, VASSILISSIS SOFIAS STR. & MEG.
- **STREET 2:** ALEXANDROU STR.
- **CITY:** MAROUSSI
- **PROVINCE COUNTRY:** J3
- **ZIP:** 151 24

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** TOP TANKERS INC.
- **DATE OF NAME CHANGE:** 20040706

**TOP SHIPS INC.**

20 Iouliou Kaisara Str

19002 Paiania

Athens, Greece

May 15, 2026

**<u>VIA EDGAR</u>**

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **TOP Ships Inc.** |
|  | **<u>Registration Statement on Form F-1</u>** |
|  | **Originally filed on April 27, 2026** |
|  | **File No. 333-295332** |

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Ladies and Gentlemen:

Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended (the "Securities Act"), the undersigned registrant (the "Company") hereby respectfully requests that the Securities and Exchange Commission (the "Commission") consent to the withdrawal of the Company's Registration Statement on Form F-1 (File No. 333-295332), together with the exhibits thereto, which was filed initially filed with the Commission on April 27, 2026 (the "Registration Statement"), as of the date hereof or at the earliest practicable date hereafter.

The Company is requesting the withdrawal of the Registration Statement because the Company has determined at this time not to proceed with the offering contemplated in the Registration Statement. As the Registration Statement was never declared effective, no securities were sold in connection with the offering contemplated in the Registration Statement. Accordingly, withdrawal of the Registration Statement is consistent with the public interest and the protection of investors, as contemplated by paragraph (a) of Rule 477.

The Company requests that, in accordance with Rule 457(p) under the Securities Act, all fees paid to the Commission in connection with the filing of the Registration Statement be credited to the Company's account to be offset against the filing fee for the filing of any future registration statements.

Should you have any questions regarding this request, please do not hesitate to contact Will Vogel at +1 (212) 922-2280 of Watson Farley & Williams LLP, counsel to the undersigned registrant.

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| | |
|:---|:---|
| Yours truly, | Yours truly, |
| TOP SHIPS INC. | TOP SHIPS INC. |
| By: | <u>/s/ Alexandros Tsirikos</u> |
|  | Name: Alexandros Tsirikos |
|  | Title: Director and Chief Financial Officer |

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