SEC Comment Letter for Costamare Inc. (CMRE, CMRE-PB, CMRE-PC, CMRE-PD) (CIK 0001503584) (CMRE) — Jan 22, 2013
Costamare Inc. (CMRE, CMRE-PB, CMRE-PC, CMRE-PD) (CIK 0001503584)
Date: Jan. 22, 2013 · CIK: 0001503584 · Accession: 0000000000-13-003580
AI Filing Summary & Sentiment
Reasoning
Letter
January 22, 2013 Via E -mail Mr. Gregory Zikos Costamare Inc. Chief Financial Officer 60 Zephyrou Street & Syngrou Avenue 17564 Athens Greece
Re: Costamare Inc. Form 20-F for the year ended December 31, 2011 Filed February 29, 2012 File No. 001 -34934
Dear Mr. Zikos :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all pe rsons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ David R. Humphrey
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January 22, 2013 Via E -mail Mr. Gregory Zikos Costamare Inc. Chief Financial Officer 60 Zephyrou Street & Syngrou Avenue 17564 Athens Greece Re: Costamare Inc. Form 20-F for the year ended December 31, 2011 Filed February 29, 2012 File No. 001 -34934 Dear Mr. Zikos : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all pe rsons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ David R. Humphrey David R. Humphrey Accounting Branch Chief