SEC Comment Letter for Costamare Inc. (CMRE, CMRE-PB, CMRE-PC, CMRE-PD) (CIK 0001503584) (CMRE) — Feb 5, 2019

Costamare Inc. (CMRE, CMRE-PB, CMRE-PC, CMRE-PD) (CIK 0001503584)
Date: Feb. 5, 2019 · CIK: 0001503584 · Accession: 0000000000-19-001047

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File numbers found in text: 001-34934

Date

February 5, 2019

Author

Gregory Zikos

Form

UPLOAD

Company

Costamare Inc. (CMRE, CMRE-PB, CMRE-PC, CMRE-PD) (CIK 0001503584)

Letter

February 5, 2019 Gregory Zikos Chief Financial Officer Costamare Inc. 7 rue du Cabian MC 98000 Monaco Re:Costamare Inc. Form 20-F for the Year Ended December 31, 2017 Filed February 27, 2018 File No. 001-34934 Dear Mr. Zikos: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Transportation and Leisure cc: A. Gabrielides

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February 5, 2019
Gregory Zikos
Chief Financial Officer
Costamare Inc.
7 rue du Cabian
MC 98000 Monaco
Re:Costamare Inc.
Form 20-F for the Year Ended December 31, 2017
Filed February 27, 2018
File No. 001-34934
Dear Mr. Zikos:
            We have completed our review of your filings.  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.
Sincerely,
Division of Corporation Finance
Office of Transportation and Leisure
cc:       A. Gabrielides

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