United Maritime Corporation

154 Vouliagmenis Avenue

166 74 Glyfada

Greece

July 15, 2022

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Re: United Maritime Corporation
Registration Statement on Form F-1
Originally filed on July 12, 2022
File No. 333-266099

To whom it may concern:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, United Maritime Corporation (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form F-1 (File No. 333-266099), be accelerated by the Securities and Exchange Commission to 9:00 a.m. Eastern time, on July 18, 2022, or as soon thereafter as possible.

We request that we be notified of such effectiveness by a telephone call to Will Vogel at (212) 922-2280 or Todd Johnson (212) 922-2258 of Watson Farley & Williams LLP.

Very truly yours,
UNITED MARITIME CORPORATION
By:	/s/ Stamatios Tsantanis
	Name: Stamatios Tsantanis
	Title:   Chief Executive Officer