# EDGAR Filing Document

**Accession Number:** 0001679049
**File Stem:** 0001104659-25-070023
**Filing Date:** 2025-7
**Character Count:** 2748
**Document Hash:** a764fcfd15b8bc4e7cff1866ee10f863
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-070023.hdr.sgml**: 20251216

**ACCESSION NUMBER**: 0001104659-25-070023

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250723

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** International Seaways, Inc.
- **CENTRAL INDEX KEY:** 0001679049
- **STANDARD INDUSTRIAL CLASSIFICATION:** WATER TRANSPORTATION [4400]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 980467117
- **STATE OF INCORPORATION:** 1T
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 600 THIRD AVENUE
- **STREET 2:** 39TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10016
- **BUSINESS PHONE:** 2129534100

**MAIL ADDRESS:**
- **STREET 1:** 600 THIRD AVENUE
- **STREET 2:** 39TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10016

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** OSG International, INC
- **DATE OF NAME CHANGE:** 20160707

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| | |
|:---|:---|
| ![](tm2521576d1_correspimg001.jpg) | 600 Third Avenue 39th Floor<br> New York, New York 10016<br> P: +1 212 578 1600 |

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July 23, 2025

<u>VIA EDGAR</u>

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Energy and Transportation

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| Attention: | Ms. Yong Kim |
|  | Mr. Karl Hiller |
|  | Division of Corporation Finance |
|  | Office of Energy and Transportation |

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| | |
|:---|:---|
| **Re:** | **International Seaways, Inc.** |
|  | **Form 10-K for the Fiscal Year Ended December 31, 2024** |
|  | **Filed February 27, 2025** |
|  | **File No. 001-37836** |

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Dear Ms. Kim and Mr. Hiller:

International Seaways, Inc. (the "Company") has received the comment letter from the Staff of the Securities and Exchange Commission (the "Staff") dated July 16, 2025, regarding the Company's Form 10-K for the fiscal year ended December 31, 2024. Pursuant to our telephone conversation with Mr. Hiller on July 22, 2025, the Company confirms the Staff's extension of the due date to August 13, 2025 in order to have sufficient time for compilation and review by the Company and its advisors of the responses to the Staff's comments.

We appreciate the Staff's consideration in this matter. Should you have any questions with respect to the above, please do not hesitate to contact me at 917-817-7804.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| /s/James I. Edelson | /s/James I. Edelson |
| Name: | James I. Edelson |
| Title: | Head of Regulatory Affairs |

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cc: Jeffrey D. Pribor, Chief Financial Officer <br> James D. Small III, Chief Administrative Officer, General Counsel