We consent to the incorporation by reference in Registration Statements
Nos. 333-290238 and 333-268475 on Form F-3 and the
post-effective Amendment to Form F-1 in the Registration Statement on Form F-3 (File No. 333-267545) of our report dated April 1, 2026, relating to the consolidated financial statements of Top Ships Inc. appearing in this Annual Report on Form 20-F
for the year ended December 31, 2025.
/s/ Deloitte Certified Public Accountants S.A.