<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <schemaVersion>X0202</schemaVersion>
<headerData>
    <submissionType>SCHEDULE 13G/A</submissionType>
    <previousAccessionNumber>0001166573-26-000001</previousAccessionNumber>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001166573</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <amendmentNo>1</amendmentNo>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>08/19/2026</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001951067</issuerCik>
        <issuerName>C3is Inc.</issuerName>
        <issuerCusips>
          <issuerCusipNumber>Y18284300</issuerCusipNumber>
          <issuerCusipNumber/>
        </issuerCusips>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>331 KIFISSIAS AVENUE</com:street1>
          <com:street2>331 KIFISSIAS AVENUE</com:street2>
          <com:city>ATHENS</com:city>
          <com:stateOrCountry>J3</com:stateOrCountry>
          <com:zipCode>14561</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>TOWERVIEW LLC</reportingPersonName>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>C3is Inc.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>331 KIFISSIAS AVENUE, 331 KIFISSIAS AVENUE, ATHENS, GREECE, 14561.</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item3>
        <notApplicableFlag>N</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>0</amountBeneficiallyOwned>
        <classPercent>0.0</classPercent>
      </item4>
      <item5>
        <classOwnership5PercentOrLess>Y</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>N</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>N</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>N</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>N</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under &amp;#167; 240.14a-11.

</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>TOWERVIEW LLC</reportingPersonName>
      <signatureDetails>
        <signature>Daniel R Tisch</signature>
        <title>Member</title>
        <date>10/02/2026</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
