SEC Comment Letter 0000000000-22-013578 to EUROSEAS LTD. (ESEA) (CIK 0001341170) (ESEA)
EUROSEAS LTD. (ESEA) (CIK 0001341170)
Date: Dec. 16, 2022 · CIK: 0001341170 · Accession: 0000000000-22-013578
AI Filing Summary & Sentiment
File numbers found in text: 333-268708
Letter
United States securities and exchange commission logo December 16, 2022 Aristides J. Pittas President and Chief Executive Officer EUROSEAS LTD. 4 Messogiou & Evropis Street 151 24 Maroussi, Greece Re:EUROSEAS LTD. Registration Statement on Form F-3 Filed December 7, 2022 File No. 333-268708 Dear Aristides J. Pittas: 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 Claudia Rios, Staff Attorney, at 202-551-8770 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Anthony Tu-Sekine, Esq.
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United States securities and exchange commission logo
December 16, 2022
Aristides J. Pittas
President and Chief Executive Officer
EUROSEAS LTD.
4 Messogiou & Evropis Street
151 24 Maroussi, Greece
Re:EUROSEAS LTD.
Registration Statement on Form F-3
Filed December 7, 2022
File No. 333-268708
Dear Aristides J. Pittas:
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 Claudia Rios, Staff Attorney, at 202-551-8770 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Anthony Tu-Sekine, Esq.