600 Third Avenue 39th Floor
New York, New York 10016
P: +1 212 578 1600
| 600 Third Avenue 39th Floor New York, New York 10016 P: +1 212 578 1600 |
July 23, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Energy and Transportation
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Ms. Yong Kim |
| Mr. Karl Hiller | |
| Division of Corporation Finance | |
| Office of Energy and Transportation |
| Re: | International Seaways, Inc. |
| Form 10-K for the Fiscal Year Ended December 31, 2024 | |
| Filed February 27, 2025 | |
| File No. 001-37836 |
Dear Ms. Kim and Mr. Hiller:
International Seaways, Inc. (the "Company") has received the comment letter from the Staff of the Securities and Exchange Commission (the “Staff”) dated July 16, 2025, regarding the Company’s Form 10-K for the fiscal year ended December 31, 2024. Pursuant to our telephone conversation with Mr. Hiller on July 22, 2025, the Company confirms the Staff’s extension of the due date to August 13, 2025 in order to have sufficient time for compilation and review by the Company and its advisors of the responses to the Staff's comments.
We appreciate the Staff's consideration in this matter. Should you have any questions with respect to the above, please do not hesitate to contact me at 917-817-7804.
| Sincerely, | ||
| /s/James I. Edelson | ||
| Name: | James I. Edelson | |
| Title: | Head of Regulatory Affairs | |
| cc: | Jeffrey D. Pribor, Chief Financial Officer |
| James D. Small III, Chief Administrative Officer, General Counsel |