# EDGAR Filing Document

**Accession Number:** 0001679049
**File Stem:** 0000000000-25-007478
**Filing Date:** 2025-7
**Character Count:** 5563
**Document Hash:** ea832fa101ba6c74ebd361950259062f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-007478.hdr.sgml**: 20251216

**ACCESSION NUMBER**: 0000000000-25-007478

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250716

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 001-37836

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001558370-25-001691

## Text-Extract

```

                                                            July 16, 2025

Jeffrey D. Pribor
Chief Financial Officer
International Seaways, Inc.
600 Third Avenue, 39th Floor
New York, New York. 10016

        Re: International Seaways, Inc.
            Form 10-K for the Fiscal Year ended December 31, 2024
            Filed February 27, 2025
            File No. 001-37836
Dear Jeffrey D. Pribor:

       We have reviewed your filing and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year ended December 31, 2024
Financial Statements
General, page 68

1.     We note that while you report outstanding common shares within the
Balance Sheets
       on page 69, and weighted average shares utilized in the basic and
diluted EPS
       computations within the Statements of Operations on page 70, you have
not reported
       share activity along with the corresponding financial activity in the
Statements of
       Changes in Equity on page 73, nor provided disclosures that are
sufficiently focused
       on the changes impacting outstanding share balances in Note 12.

       We also note that a reconciliation of the denominators utilized in the
EPS
       computations has not been provided in Note 3 on page 80, and although
the numbers
       of dilutive instruments are quantified, the composition is not readily
apparent as
       would ordinarily be shown following the example in FASB ASC
260-10-55-51.

       Please revise your financial statements to clearly disclose the changes
impacting the
       number of shares of outstanding equity securities and to include
reconciliations of the
 July 16, 2025
Page 2

       denominators utilized in the EPS computations to comply with FASB ASC
505-10-
       50-2 and FASB ASC 260-10-50-1. Please also discuss the reasons that your
weighted
       average outstanding shares measures for 2024 exceed the number of
outstanding
       shares at both the start and end of the period.

Note 12 - Capital Stock and Stock Compensation, page 100

2.     We note that you provide a table on page 104 that is prefaced with
language
       indicating it reflects activity in both restricted common shares and
restricted stock
       units, although the summations indicate the balances represent nonvested
shares. We
       also note the activity includes grants, adjusted to exclude forfeitures
of stock units,
       which you indicate are related to performance targets or service
requirements that
       were not achieved, and are adjusted to exclude vested awards.

       Please modify your disclosures to clarify how this activity relates to
the activity in
       your Statements of Changes in Equity on page 73 that is labeled
"Forfeitures of vested
       restricted stock awards and exercised stock options" and if such
activity has been
       properly identified, to describe the circumstances under which vested
awards were
       forfeited. Please also revise the headers to the tables in this section
where necessary to
       correspond precisely with the type of securities or instruments being
measured.

       Please disaggregate activity pertaining to different types of securities
or instruments
       that are presently combined in the summary tables, or expand your
disclosures to
       discuss your rationale and views on the utility of the combined
presentation.

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Please contact Yong Kim at 202-551-3323 or Karl Hiller at 202-551-3686
if you have
questions regarding comments on the financial statements and related matters.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Energy &
Transportation

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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