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SEC Company Response from EUROSEAS LTD. (ESEA) (CIK 0001341170) (ESEA) — Jan 12, 2023

EUROSEAS LTD. (ESEA) (CIK 0001341170)
Date: Jan. 12, 2023 · CIK: 0001341170 · Accession: 0000919574-23-000245

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-269066

Date
January 12, 2023
Author
Dr. Anastasios Aslidis
Form
CORRESP
Company
EUROSEAS LTD. (ESEA) (CIK 0001341170)

Letter

EUROSEAS LTD.

4 Messogiou & Evropis Street

151 24 Maroussi Greece

January 12, 2023

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. 333-269066)

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 29, 2022 be accelerated so that it will be made effective at 4:00 p.m. New York City time on January 17, 2023 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

            January 12, 2023

    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. 333-269066)

    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 29, 2022 be accelerated so that it will be made effective at 4:00 p.m. New York City time on January 17, 2023 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