CORRESP 1 filename1.htm
 
Seward & Kissel llp
ONE BATTERY PARK PLAZA
NEW YORK, NEW YORK  10004
 
     
 
TELEPHONE:  (212)  574-1200
FACSIMILE:  (212) 480-8421
WWW.SEWKIS.COM
901 K STREET, NW
WASHINGTON, D.C. 20001
TELEPHONE:  (202) 737-8833
FACSIMILE:  (202) 737-5184
     
     
 
May 8, 2017
 

 

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: J. Nolan McWilliams


 
Re:
Diana Containerships Inc.
Registration Statement on Form F-3
Filed March 24, 2017
File Number 333-216944


Dear Mr. McWilliams:

We refer to the registration statement on Form F-3, filed by Diana Containerships Inc. (the "Company") with the U.S. Securities and Exchange Commission (the "Commission") on March 24, 2017 (the "Registration Statement").  By letter dated April 21, 2017 (the "Comment Letter"), the staff of the Commission (the "Staff") provided the Company with its comments to the Registration Statement.

The Company filed via EDGAR Amendment No. 1 to the Registration Statement on April 28, 2017, which responded to the Staff's comments contained in the Comment Letter.

The Company has today filed via EDGAR Amendment No. 2 to the Registration Statement (the "Second Amended Registration Statement"), which responds to an oral comment received from the Staff on May 3, 2017.  In response to the Staff's oral comment, the Company has filed an updated auditor's consent as Exhibit 23.2 to the Second Amended Registration Statement.


U.S. Securities and Exchange Commission
May 8, 2017
Page 2
 
If you have any questions or comments concerning the foregoing, please feel free to telephone the undersigned at (212) 574-1265.

 
Sincerely,
   
 
/s/ Edward S. Horton
 
Edward S. Horton, Esq.
 
 
   
cc:
Tonya K. Aldave
Division of Corporation Finance
U.S. Securities and Exchange Commission
 
     
 
Symeon Palios
Chief Executive Officer
Diana Containerships Inc.
Pendelis 18
175 64 Palaio Faliro
Athens, Greece