# EDGAR Filing Document

**Accession Number:** 0001296484
**File Stem:** 0001171843-26-003014
**Filing Date:** 2026-5
**Character Count:** 2464
**Document Hash:** c81ee12e0737aa097405971557547794
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001171843-26-003014.hdr.sgml**: 20260608

**ACCESSION NUMBER**: 0001171843-26-003014

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260505

**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:** CORRESP

**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 5, 2026

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

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

---

| | |
|:---|:---|
| **Re:** | **TOP Ships Inc.** |
|  | **<u>Registration Statement on Form F-1</u>** |
|  | **Originally filed on April 24, 2026** |
|  | **File No. 333-295328** |

---

Ladies and Gentlemen:

The undersigned registrant hereby requests that the effectiveness of the above captioned Registration Statement on Form F-1, as amended, that was originally filed with the U.S. Securities and Exchange Commission on April 24, 2026, be accelerated so that it will be made effective at 12:30 p.m. Eastern time on May 7, 2026, or as soon thereafter as practicable, pursuant to Rule 461(a) of the Securities Act of 1933, as amended (the "**<u>Act</u>**").

The undersigned registrant is aware of its obligations under the Act.

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.

Yours truly,

TOP SHIPS INC.

By: <u>/s/ Alexandros Tsirikos</u>

Name: Alexandros Tsirikos

Title: Director and Chief Financial Officer