United States securities and exchange commission logo

                 December 18, 2020

       Hugh Baker
       Chief Financial Officer
       Scorpio Bulkers Inc.
       9, Boulevard Charles III
       MC 98000 Monaco

                                                        Re: Scorpio Bulkers
Statement on Form F-3
                                                            Filed December 11,
                                                            File No. 333-251301

       Dear Mr. Baker:

              This is to advise you that we have not reviewed and will not
review your registration

               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 Irene Barberena-Meissner, Staff Attorney, at
202-551-6548 with any


                 Division of Corporation Finance

                 Office of Energy & Transportation
       cc:                                              Edward Horton, Esq.