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                             March 15, 2022

       Harry Vafias
       Chief Executive Officer and Director
       Imperial Petroleum Inc.
       331 Kifissias Avenue
       Erithrea 14561
       Athens, Greece

                                                        Re: Imperial Petroleum
Inc.
                                                            Draft Registration
Statement on Form F-1
                                                            Submitted March 8,
2022
                                                            CIK No. 0001876581

       Dear Mr. Vafias:

                                                        This is to advise you
that we do not intend to review your registration statement.

               We request that you publicly file your registration statement no
later than 48 hours prior
       to the requested effective date and time. 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 Cheryl Brown, Law Clerk, at (202) 551-3905 or Irene
Barberena-
       Meissner, Staff Attorney, at (202) 551-6548 with any questions.




                             Sincerely,


                             Division of Corporation Finance

                             Office of Energy & Transportation
       cc:                                              Finn Murphy, Esq.