证物(A)(1)(K)

致客户的信

修改并重新提出以现金购买的报价

所有未偿还普通股

(包括相关优先股购买权 )

的

绩效航运公司

为

每股普通股3.00美元(包括相关优先股购买权)

通过

斯芬克斯投资公司

优惠和撤销权将于纽约时间2023年11月15日晚上11：59到期，除非优惠延期(可以延长的日期和时间，即“到期日期和时间”)。

2023年10月30日

致我们的客户：

随函附上一份日期为2023年10月30日的经修订和重新提出的购买要约(“购买要约”)和相关经修订的传送函和经修订的保证交付通知(这三份文件，包括其任何修订或补充，合计构成“要约”)，该公司是根据马绍尔群岛共和国法律成立的公司(“要约人”)，购买所有已发行和已发行的普通股(“普通股”)，每股面值0.01美元。Performance Shipping Inc.是一家根据马绍尔群岛共和国(“本公司”)的法律组建的公司(包括根据2021年12月20日公司与ComputerShare Inc.签订的、日期为2021年12月20日的《股东权利协议》发行的相关优先股购买权(“权利”，以及与普通股一起的《股份》)，每股现金3.00美元，不计利息，减去任何适用的预扣税。根据条款，并受要约中所述条件的约束。

我们是您账户股票的记录持有人(直接或间接)。根据您的指示，此类股份只能由我们或我们的代名人作为记录持有人和进行投标。随信附上的传送函仅供您参考，您不能使用来为您的帐户投标US持有的股票。

我们请求指示您是否希望根据要约条款并受要约中规定的条件的限制，让我们代表您为您投标我们持有的任何或所有股份。

请注意以下事项：

根据收购要约的条款和条件，要约价为每股3.00美元，不含利息，以现金形式，减去任何适用的预扣税。

要约是针对所有已发行和流通股提出的。

签名

(打印姓名(S))

(打印个地址)

(地区代码和电话(S))

(纳税人身份或社保号(S)

*除非另有说明，否则将假定您为下文签名人的帐户持有的所有下文签名人的股份都将被认购。

本单据的交付方式为，风险由下列签字人承担。如果是通过邮寄，则建议使用挂号邮件，并要求提供退回收据，并适当投保。在所有情况下，都应留出足够的时间，以确保及时送达。

请将此表格交回以下签署人账户的经纪公司，而不是大陆股票转让信托公司(要约收购代理)、InnisFree并购公司(信息代理)、要约人、公司、存托信托公司或上述任何关联公司。

(Including the Associated Preferred Stock Purchase Rights)

Performance Shipping Inc.

for

$3.00 Per Common Share (including the Associated Preferred Stock Purchase Right)

Sphinx Investment Corp.

The undersigned acknowledge(s) receipt of your letter and the enclosed Amended and Restated Offer to Purchase, dated October 30, 2023 (the “Offer to Purchase”) and the related revised Letter of Transmittal and related revised Notice of Guaranteed Delivery (which three documents, including any amendments or supplements thereto, collectively constitute the “Offer”) relating to the offer by Sphinx Investment Corp., a corporation organized under the laws of the Republic of the Marshall Islands (the “Offeror”) to purchase all of the issued and outstanding common shares, par value $0.01 per share (the “Common Shares”), of Performance Shipping Inc., a corporation organized under the laws of the Republic of the Marshall Islands (the “Company”) (including the associated preferred stock purchase rights (the “Rights”, and together with the Common Shares, the “Shares”) issued pursuant to the Stockholders’ Rights Agreement, dated as of December 20, 2021, between the Company and Computershare Inc. as Rights Agent (as it may be amended from time to time)), for $3.00 per Share in cash, without interest, less any applicable withholding taxes, upon the terms and subject to the conditions set forth in the Offer.

The undersigned hereby instructs you to tender to the Offeror the number of Shares indicated below (or, if no number is indicated below, all Shares) held by you for the account of the undersigned, upon the terms and subject to the conditions set forth in the Offer.

Number of Shares to be Tendered: ____________ Shares* Date: _______________________________________________
	SIGN HERE
Signature(s)
(Print Name(s))
(Print Address(es))
(Area Code and Telephone Number(s))
(Taxpayer Identification or Social Security Number(s)

* Unless otherwise indicated, it will be assumed that all of the undersigned’s Shares held by you for the undersigned’s account are to be tendered.

The method of delivery of this document is at the risk of the undersigned. If delivery is by mail, then registered mail with return receipt requested, properly insured, is recommended. In all cases, sufficient time should be allowed to ensure timely delivery.

PLEASE RETURN THIS FORM TO THE BROKERAGE FIRM MAINTAINING THE UNDERSIGNED’S ACCOUNT, NOT TO Continental Stock Transfer & Trust Company (THE TENDER OFFER AGENT), Innisfree M&A Incorporated (tHE INFORMATION AGENT), OFFEROR, THE COMPANY, The Depository Trust Company, OR ANY AFFILIATE OF ANY OF THE FOREGOING.