# EDGAR Filing Document

**Accession Number:** 0001941131
**File Stem:** 0001354457-23-000072
**Filing Date:** 2023-2
**Character Count:** 2225
**Document Hash:** 88a6b0ad21dbf89192f3b8b68ade57d1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001354457-23-000072.hdr.sgml**: 20230207

**ACCESSION NUMBER**: 0001354457-23-000072

**CONFORMED SUBMISSION TYPE**: CERT

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230207

**DATE AS OF CHANGE**: 20230207

**EFFECTIVENESS 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:** CERT
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-41561
- **FILM NUMBER:** 23593404

**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:** `toro.pdf`

# Nasdaq Regulation

Nasdaq

Eun Ah Choi
Senior Vice President
U.S. Listing Qualifications & Market Surveillance

February 7, 2023

Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Division of Corporation Finance:

This is to certify that on February 2, 2023 The Nasdaq Stock Market LLC (the "Exchange") received from Toro Corp. (the "Registrant") a copy of the Registrant's application on Form 20-F 12(b) for the registration of the following security:

Common shares, $0.001 par value, including associated Preferred Share Purchase Rights under the Shareholder Protection Rights Agreement

We further certify that the security described above has been approved by the Exchange for listing and registration.

We understand that the Registrant is seeking immediate acceleration of the effective date of registration, and we hereby join in such request.

Sincerely,

The Nasdaq Stock Market LLC, 805 King Farm Blvd., Rockville, MD 20850