Exhibit 13.2
PRINCIPAL FINANCIAL
OFFICER CERTIFICATION
PURSUANT TO 18 U.S.C. SECTION 1350
In connection
with this
Annual Report
of Diana
Shipping Inc.
(the “Company”)
on Form
20-F for
the year
ended December 31, 2023 as filed with the Securities
and Exchange Commission (the “SEC”) on or about
the date hereof (the “Report”), I, Ioannis Zafirakis, Chief Financial Officer of the Company, certify, pursuant
to 18 U.S.C. Section 1350, as adopted pursuant to Section
906 of the Sarbanes-Oxley Act of 2002, that:
(1)
The
Report
fully
complies
with
the
requirements
of
Section
13(a)
or
15(d)
of
the
Securities
Exchange Act of 1934; and
(2) The
information
contained
in the
Report
fairly presents,
in all
material respects,
the financial
condition and results of operations of the Company.
A signed original
of this
written statement
has been
provided to
the Company
and will be
retained by
the
Company and furnished to the SEC or its staff
upon request.
Date: April 4, 2024
/s/ Ioannis Zafirakis
Ioannis Zafirakis
Chief Financial Officer (Principal Financial Officer)