April 22, 2020

Craig H. Stevenson, Jr.
Chief Executive Officer, President, and Director
Diamond S Shipping Inc.
33 Benedict Place
Greenwich, Connecticut 06830

       Re: Diamond S Shipping Inc.
           Registration Statement on Form S-3
           Filed April 16, 2020
           File No. 333-237717

Dear Mr. Stevenson:

       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 Timothy S. Levenberg, Special Counsel, at (202) 551-3707
with any
questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Energy &
Transportation
cc:    Edward S. Horton, Esq.