SEC Comment Letter 0000000000-23-000194 to EUROSEAS LTD. (ESEA) (CIK 0001341170) (ESEA)
EUROSEAS LTD. (ESEA) (CIK 0001341170)
Date: Jan. 6, 2023 · CIK: 0001341170 · Accession: 0000000000-23-000194
AI Filing Summary & Sentiment
File numbers found in text: 333-269066
Letter
United States securities and exchange commission logo January 6, 2023 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 29, 2022 File No. 333-269066 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
January 6, 2023
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 29, 2022
File No. 333-269066
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.