# EDGAR Filing Document

**Accession Number:** 0001481241
**File Stem:** 0001140361-23-004692
**Filing Date:** 2023-2
**Character Count:** 2322
**Document Hash:** 7f849e9f6cc581dc4fe044505009bd4f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-23-004692.hdr.sgml**: 20230309

**ACCESSION NUMBER**: 0001140361-23-004692

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230206

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Performance Shipping Inc.
- **CENTRAL INDEX KEY:** 0001481241
- **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:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 373 SYNGROU AVE.
- **STREET 2:** 17564 PALAIO FALIRO
- **CITY:** ATHENS
- **STATE:** J3
- **ZIP:** 00000
- **BUSINESS PHONE:** 302166002400

**MAIL ADDRESS:**
- **STREET 1:** 373 SYNGROU AVE.
- **STREET 2:** 17564 PALAIO FALIRO
- **CITY:** ATHENS
- **STATE:** J3
- **ZIP:** 00000

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Diana Containerships Inc.
- **DATE OF NAME CHANGE:** 20100115

#### Performance Shipping Inc.

#### 373 Syngrou Avenue

#### 175 64 Palaio Faliro

#### Athens, Greece

#### Tel: +30-216-600-2400

February 6, 2023

#### VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549-7010

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| | |
|:---|:---|
| **Re:** | **Performance Shipping Inc.<br> Registration Statement on Form F-3 (File No. 333-269449)** |

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Ladies and Gentlemen:

The undersigned registrant hereby requests that the effectiveness of the above-captioned Registration Statement on Form F-3 be accelerated so that it will be made effective at 5:00 p.m. Eastern Standard Time on February 8, 2023, 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 Todd Johnson of Watson Farley & Williams LLP, counsel to the undersigned registrant, at (929) 302-0242.

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| | |
|:---|:---|
| Yours truly, | Yours truly, |
| PERFORMANCE SHIPPING INC. | PERFORMANCE SHIPPING INC. |
| By: | /s/ Andreas Michalopoulos |
| Name: | Andreas Michalopoulos |
| Title: | Chief Executive Officer |

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