# EDGAR Filing Document

**Accession Number:** 0001959455
**File Stem:** 9999999997-23-001236
**Filing Date:** 2023-3
**Character Count:** 1807
**Document Hash:** f6f1fa640cb9c1b3557f731fa48ff4f9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**9999999997-23-001236.hdr.sgml**: 20230427

**ACCESSION NUMBER**: 9999999997-23-001236

**CONFORMED SUBMISSION TYPE**: SEC STAFF LETTER

**CATEGORY**: REDACTED EXHIBIT

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230330

**ACTION DATE**: 20230330

**RECEIVED 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:** SEC STAFF LETTER

**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

### Attached PDF Documents

**Attachment 1:** `filename1`

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

March 30, 2023

Herman Billung
Chief Executive Officer
Himalaya Shipping Ltd.
S.E. Pearman Building, 2nd floor
9 Par-la-Ville Road
Hamilton HM 11, Bermuda

Re: Himalaya Shipping Ltd.
Registration Statement on Form F-1
Exhibit Nos. 10.2, 10.4, 10.5, 10.6, 10.7, 10.8
Filed March 7, 2023, as amended
File No. 333-270337

Dear Herman Billung:

We have concluded our assessment of your redacted exhibits for compliance with applicable form requirements and will process your supplemental response and related materials in accordance with your request.

Sincerely,

Division of Corporation Finance
Office of Energy and Transportation