Performance Shipping Inc.
373 Syngrou Avenue
175 64 Palaio Faliro
Athens, Greece
Tel: +30-216-600-2400
May 2, 2023

VIA EDGAR

United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549-7010

Re:
Performance Shipping Inc.

Registration Statement on Form F-3 (File No. 333-271398)

Ladies and Gentlemen:

The undersigned registrant hereby requests that the effectiveness of the above-captioned Registration Statement on Form F-3 be accelerated so that it will be made effective at 4:00 p.m. Eastern Time on May 4, 2023, or as soon thereafter as practicable, pursuant to Rule 461(a) of the Securities Act of 1933, as amended (the "Act").

The undersigned registrant is aware of its obligations under the Act.

Should you have any questions regarding this request, please do not hesitate to contact Will Vogel of Watson Farley & Williams LLP, counsel to the undersigned registrant, at (212) 922-2280.
Yours truly,




PERFORMANCE SHIPPING INC.




By:
/s/ Andreas Michalopoulos

Name:
Andreas Michalopoulos

Title:
Chief Executive Officer