Exhibit 15.1
Consent of Independent Registered Public Accounting Firm
We consent to the incorporation by reference in the following Registration
Statements:
(1)
Registration Statement (Form F-3 No. 333-256791) of Diana Shipping
Inc., and
(2)
Registration Statement (Form F-3 No. 333-266999) of Diana Shipping
Inc.;
of our
reports dated
March 27,
2023, with
respect to
the consolidated
financial statements
of Diana
Shipping Inc.
and the
effectiveness of
internal control over
financial reporting of
Diana Shipping
Inc. included in this Annual Report (Form 20-F) for the year ended December
31, 2022.
/s/ Ernst & Young (Hellas) Certified Auditors Accountants S.A.
Athens, Greece
March 27, 2023