United States securities and exchange commission logo
March 21, 2024
Gianni Del Signore
Chief Financial Officer
Pangaea Logistics Solutions Ltd.
109 Long Wharf
Newport, RI 02840
Re: Pangaea Logistics
Solutions Ltd.
Registration
Statement on Form S-3
Filed March 14,
2024
File No. 333-277953
Dear Gianni Del Signore:
This is to advise you that we have not reviewed and will not
review your registration
statement.
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 Liz
Packebusch, Staff Attorney, at 202-551-8749 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Edward Horton