SEC Comment Letter for Costamare Inc. (CMRE, CMRE-PB, CMRE-PC, CMRE-PD) (CIK 0001503584) (CMRE) — Mar 13, 2018
Costamare Inc. (CMRE, CMRE-PB, CMRE-PC, CMRE-PD) (CIK 0001503584)
Date: March 13, 2018 · CIK: 0001503584 · Accession: 0000000000-18-007814
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File numbers found in text: 333-223392
Letter
March 13, 2018 Konstantinos Konstantakopoulos Chief Executive Officer Costamare Inc. 7 rue du Gabian MC 98000 Monaco Re:Costamare Inc. Registration Statement on Form F-3 Filed March 2, 2018 File No. 333-223392 Dear Mr. Konstantakopoulos: 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 Donald Field at (202) 551-3680 with any questions. Division of Corporation Finance Office of Transportation and Leisure
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March 13, 2018
Konstantinos Konstantakopoulos
Chief Executive Officer
Costamare Inc.
7 rue du Gabian
MC 98000 Monaco
Re:Costamare Inc.
Registration Statement on Form F-3
Filed March 2, 2018
File No. 333-223392
Dear Mr. Konstantakopoulos:
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 Donald Field at (202) 551-3680 with any questions.
Division of Corporation Finance
Office of Transportation and Leisure