Correspondence 0000919574-22-007109 from EUROSEAS LTD. (ESEA) (CIK 0001341170) (ESEA)
EUROSEAS LTD. (ESEA) (CIK 0001341170)
Date: Dec. 16, 2022 · CIK: 0001341170 · Accession: 0000919574-22-007109
AI Filing Summary & Sentiment
File numbers found in text: 333-268708
Letter
EUROSEAS LTD.
4 Messogiou & Evropis Street
151 24 Maroussi Greece
December 16, 2022
VIA 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. 333-268708)
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 December 7, 2022 be accelerated so that it will be made effective at 9:00 a.m. New York City time on December 21, 2022 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
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EUROSEAS LTD.
4 Messogiou & Evropis Street
151 24 Maroussi Greece
December 16, 2022
VIA 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. 333-268708)
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 December 7, 2022 be accelerated so that it will be made effective at 9:00 a.m. New York City time on December 21, 2022 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