0001140361-23-005024.txt : 20230310 0001140361-23-005024.hdr.sgml : 20230310 20230207160458 ACCESSION NUMBER: 0001140361-23-005024 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230207 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TORO CORP. CENTRAL INDEX KEY: 0001941131 STANDARD INDUSTRIAL CLASSIFICATION: DEEP SEA FOREIGN TRANSPORTATION OF FREIGHT [4412] IRS NUMBER: 000000000 STATE OF INCORPORATION: 1T FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 223 CHRISTODOULOU CHATZIPAVLOU STREET STREET 2: HAWAII ROYAL GARDENS CITY: LIMASSOL STATE: G4 ZIP: 3036 BUSINESS PHONE: 0035725357767 MAIL ADDRESS: STREET 1: 223 CHRISTODOULOU CHATZIPAVLOU STREET STREET 2: HAWAII ROYAL GARDENS CITY: LIMASSOL STATE: G4 ZIP: 3036 FORMER COMPANY: FORMER CONFORMED NAME: TANKCO SHIPPING INC. DATE OF NAME CHANGE: 20220803 CORRESP 1 filename1.htm
February 7, 2023

Via Edgar

Securities and Exchange Commission,
Division of Corporation Finance, Officer of Energy and Transportation
100 F Street, N.E.,
Washington, D.C. 20549,
United States of America.


 Re:
Toro Corp. Registration Statement on Form 20-F, as amended (File No. 001-41561)

Ladies and Gentlemen:

Pursuant to Section 12(d) of the Securities Exchange Act, as amended, and Rule 12d1-2 promulgated thereunder, Toro Corp. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form 20-F of the Company initially filed with the Securities and Exchange Commission on November 16, 2022, be accelerated so that it will be declared effective at 4:30 p.m. Eastern Standard Time, on February 9, 2023, or as soon thereafter as practicable.

Please contact Nikolaos G. Andronikos at Sullivan & Cromwell LLP at +44-20-7959-8470 or andronikosn@sullcrom.com with any questions. It would also be appreciated if, when this request for acceleration has been granted, you so inform Mr. Andronikos.

 
Sincerely,
   
 
Toro Corp.
   
 
By:
/s/ Petros Panagiotidis
 
Name:
Petros Panagiotidis
 
Title:
Authorized Signatory

cc:
Nikolaos G. Andronikos
(Sullivan & Cromwell LLP)