0000919574-22-005557.txt : 20221018 0000919574-22-005557.hdr.sgml : 20221018 20220914170240 ACCESSION NUMBER: 0000919574-22-005557 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220914 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DIANA SHIPPING INC. CENTRAL INDEX KEY: 0001318885 STANDARD INDUSTRIAL CLASSIFICATION: DEEP SEA FOREIGN TRANSPORTATION OF FREIGHT [4412] IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: PENDELIS 16 STREET 2: 175 64 PALAIO FALIRO CITY: ATHENS STATE: J3 ZIP: 00000 BUSINESS PHONE: 30-210-947-0100 MAIL ADDRESS: STREET 1: PENDELIS 16 STREET 2: 175 64 PALAIO FALIRO CITY: ATHENS STATE: J3 ZIP: 00000 CORRESP 1 filename1.htm
Diana Shipping Inc.
Pendelis 16
175 64 Palaio Faliro
Athens, Greece

September 14, 2022
VIA EDGAR

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549-7010



 Re:
Diana Shipping Inc.
Registration Statement on Form F-3 (No. 333-266999)

Ladies and Gentlemen:

The undersigned registrant hereby requests that the effectiveness of the above-captioned Registration Statement on Form F-3 initially filed with the U.S. Securities and Exchange Commission (the “Commission”) on August 19, 2022 and as amended on September 9, 2022, be accelerated so that it will be made effective at 4:00 p.m. Eastern Time on September 16, 2022, or as soon thereafter as practicable, pursuant to Rule 461(a) of the Securities Act of 1933, as amended (the “Act”).
The undersigned registrant hereby acknowledges that (i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the undersigned registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the undersigned registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
The undersigned registrant is aware of its obligations under the Act.
 
Yours faithfully,
 
DIANA SHIPPING INC.
 
 
By:          /s/ Semiramis Paliou 
Name:   Semiramis Paliou
Title:    Chief Executive Officer