United States securities and exchange commission logo





                             March 22, 2022

       Stamatios Tsantanis
       Chairman & Chief Executive Officer
       United Maritime Corp
       154 Vouliagmenis Avenue
       166 74 Glyfada
       Greece

                                                        Re: United Maritime
Corp
                                                            Draft Registration
Statement on Form 20FR12B
                                                            Submitted February
23, 2022
                                                            CIK No. 0001912847

       Dear Mr. Tsantanis:

              We have reviewed your draft registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Draft Registration Statement on Form 20FR12B submitted February 23, 2022

       Explanatory Note, page 3

   1.                                                   We note your disclosure
here and in footnote 1 to your beneficial ownership table that the
                                                        Series B Preferred
Shares will have substantially the same terms, including voting rights,
                                                        as the Parent   s
Series B preferred shares, and will have no substantial economic rights but
                                                        will initially entitle
your Chairman and Chief Executive Officer to exercise voting power
                                                        equal to 49.99% of the
total number of votes entitled to vote on any matter submitted to a
                                                        vote of your
shareholders. Please clarify the meaning of "initially" in these disclosures.
 Stamatios Tsantanis
FirstName  LastNameStamatios Tsantanis
United Maritime  Corp
Comapany
March      NameUnited Maritime Corp
       22, 2022
March2 22, 2022 Page 2
Page
FirstName LastName
2.       Please revise the Explanatory Note to highlight that while your common
shares have one
         vote per share, each of your 20,000 Series B preferred shares
presently outstanding has
         25,000 votes per share.
3.       Please disclose here the reasons why you have designated the Series B
Preferred Shares
         and why the Parent will distribute 20,000 of your Series B preferred
shares to the holder
         of all of Parent   s issued and outstanding Series B preferred shares.
Risk Factors
We are a "foreign private issuer," which could make our common stock less
attractive to some
investors or otherwise harm our stock price, page 29

4.       Please revise your disclosure to clarify that the described exemptions
and scaled
         disclosures as a result of your status as a foreign private issuer
will be available to you
         even if you no longer qualify as an emerging growth company.
Item 3. Key Information
D. Risk Factors
Risks Relating to the Spin-Off
We have no operating history as a publicly-traded company, and our historical
financial..., page
35

5.       Considering that prior to the planned spin-off, you operated as part
of your parent   s
         broader corporate organization and that your historical financial
information does not
         reflect changes that you expect to experience in the future, tell us
how you considered
         providing pro forma disclosure per Rule 11-02(a)(6)(ii) of Regulation
S-X.
ITEM 4. INFORMATION ON THE COMPANY, page 37

6.       We note that you currently have one time charter. Please disclose all
material terms of
         your time charter agreement, including any provisions regarding
termination of the
         agreement. In addition, please file the time charter agreement as an
exhibit to your
         registration statement or provide us an analysis explaining why you
are not required to do
         so. Refer to Instruction 4(b)(ii) of the Instructions to Exhibits of
Form 20-F.
 Stamatios Tsantanis
FirstName  LastNameStamatios Tsantanis
United Maritime  Corp
Comapany
March      NameUnited Maritime Corp
       22, 2022
March3 22, 2022 Page 3
Page
FirstName LastName
ITEM 5. OPERATING AND FINANCIAL REVIEW AND PROSPECTS
Loan Arrangements , page 56

7.       Please tell us what consideration you have given to filing the July
15, 2020 loan facility
         agreement.
Item 5. Operating and Financial Review and Prospects
Important Measures and Definitions for Analyzing Results of Operations
Performance Indicators, page 58

8.       It appears that the non-GAAP measure Net operating revenues should be
renamed
         considering the way it is calculated and because this name appears to
be similar to the title
         for a GAAP financial statement line item. Refer to Item
10(e)(1)(ii)(E) of Regulation S-
         K.
ITEM 6. DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES
B. Compensation, page 62

9.       We note your disclosure that your executive officers are employed
pursuant to
         employment and consulting contracts. Please file these agreements as
exhibits to your
         registration statement or advise as to why you are not required to do
so. Refer to
         Instruction 4(c) of the Instructions to Exhibits of Form 20-F.
Notes to the Carve-out Financial Statements
Note 2. Significant Accounting Policies
(n) Revenue Recognition, page F-10

10.      The tabular presentation of amounts derived from spot charters appears
to include a non-
         GAAP measure equal to Vessel revenues, net of commissions less Voyage
expenses.
         Please revise this presentation as it appears to be inconsistent with
Item 10(e)(1)(ii)(C) of
         Regulation S-K. This comment also applies to the disclosure of amounts
derived from
         time charters on page F-11.
General

11.      We note the disclosure in your filing that your fleet consists
exclusively of one Capesize
         vessel and that your current lack of diversification could make you
vulnerable to adverse
         developments in the maritime dry bulk shipping industry and demand for
Capesize vessels
         in particular. We further note that you have entered into an agreement
with the Parent
         pursuant to which the Parent will have a right of first refusal for
Capesize vessel sales and
         purchases made by you. Please further describe the reasons for the
spin-off transaction.

        You may contact Wei Lu, Staff Accountant, at (202) 551-3725 or Ethan
Horowitz,
Accounting Branch Chief, at (202) 551-3311 if you have questions regarding
comments on the
financial statements and related matters. Please contact Liz Packebusch, Staff
Attorney, at (202)
 Stamatios Tsantanis
United Maritime Corp
March 22, 2022
Page 4

551-8749 or Loan Lauren Nguyen, Legal Branch Chief, at (202) 551-3642 with any
other
questions.



                                                        Sincerely,
FirstName LastNameStamatios Tsantanis
                                                        Division of Corporation
Finance
Comapany NameUnited Maritime Corp
                                                        Office of Energy &
Transportation
March 22, 2022 Page 4
cc:       Will Vogel
FirstName LastName