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SEC Company Response from EUROSEAS LTD. (ESEA) (CIK 0001341170) (ESEA) — May 6, 2020

EUROSEAS LTD. (ESEA) (CIK 0001341170)
Date: May 6, 2020 · CIK: 0001341170 · Accession: 0000919574-20-003155

AI Filing Summary & Sentiment

File numbers found in text: 333-237128

Date
May 6, 2020
Author
Not clearly detected
Form
CORRESP
Company
EUROSEAS LTD. (ESEA) (CIK 0001341170)

Letter

EUROSEAS LTD.

4 Messogiou & Evropis Street

151 24 Maroussi Greece

May 6, 2020

BY EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:

Euroseas Ltd.

Form F-3 (No. 333-237128)

Ladies and Gentlemen:

The undersigned registrant hereby requests that the effectiveness of the above-captioned Form F-3 Registration Statement that was initially filed with the U.S. Securities and Exchange Commission (the “Commission”) on March 12, 2020 (as amended) be accelerated so that it will be made effective at 4:45 p.m. New York City time on May 7, 2020 or as soon thereafter as practicable, pursuant to Rule 461(a) of the Securities Act of 1933, as amended (the “Act”).

The undersigned registrant is aware of its obligations under the Act.

Should you have any questions regarding this request, please do not hesitate to contact Anthony Tu-Sekine of Seward & Kissel LLP, counsel to the undersigned registrant, at (202) 661-7150.

Yours faithfully,

Euroseas Ltd.

By:

/s/ Dr. Anastasios Aslidis

Name:

Dr. Anastasios Aslidis

Title:

Chief Financial Officer

Show Raw Text
CORRESP
1
filename1.htm

    EUROSEAS LTD.

    4 Messogiou & Evropis Street

    151 24 Maroussi Greece

            May 6, 2020

    BY EDGAR

    U.S. Securities and Exchange Commission

    Division of Corporation Finance

      100 F Street, N.E.

    Washington, D.C. 20549

            Re:

            Euroseas Ltd.

              Form F-3 (No. 333-237128)

    Ladies and Gentlemen:

    The undersigned registrant hereby requests that the effectiveness of the above-captioned Form F-3 Registration
      Statement that was initially filed with the U.S. Securities and Exchange Commission (the “Commission”) on March 12, 2020 (as amended) be accelerated so that it will be made effective at 4:45 p.m. New York City time on May 7, 2020 or as soon
      thereafter as practicable, pursuant to Rule 461(a) of the Securities Act of 1933, as amended (the “Act”).

    The undersigned registrant is aware of its obligations under the Act.

    Should you have any questions regarding this request, please do not hesitate to contact Anthony Tu-Sekine of Seward
      & Kissel LLP, counsel to the undersigned registrant, at (202) 661-7150.

            Yours faithfully,

            Euroseas Ltd.

            By:

            /s/ Dr. Anastasios Aslidis

            Name:

            Dr. Anastasios Aslidis

            Title:

            Chief Financial Officer