TEXT-EXTRACT 2 filename2.txt March 26, 2020 Stamatios Tsantanis Chief Executive Officer Seanergy Maritime Holdings Corp. 154 Vouliagmenis Avenue 166 74 Glyfada Athens, Greece Re: Seanergy Maritime Holdings Corp. Registration Statement on Form F-1 Filed March 20, 2020 File No. 333-237328 Dear Mr. Tsantanis: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Laura Nicholson, Special Counsel, at (202) 551-3584 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation