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SEC Comment Letter for Costamare Inc. (CMRE, CMRE-PB, CMRE-PC, CMRE-PD) (CIK 0001503584) (CMRE) — Jul 25, 2019

Costamare Inc. (CMRE, CMRE-PB, CMRE-PC, CMRE-PD) (CIK 0001503584)
Date: July 25, 2019 · CIK: 0001503584 · Accession: 0000000000-19-011539

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Referenced dates: July 8, 2019

Date
July 8, 2019
Author
/s/ Cecilia Blye
Form
UPLOAD
Company
Costamare Inc. (CMRE, CMRE-PB, CMRE-PC, CMRE-PD) (CIK 0001503584)

Letter

July 25, 201 9 Via E-mail Konstantinos Konstantakopoulos Chief Executive Officer Costamare Inc . 7 rue de Gabian MC 98000 Monaco

Re: Costamare Inc . Form 20-F for the Fiscal Year Ended December 31, 201 8 Filed March 7 , 2019 File No. 1 -34934

Dear Mr. Konstantakopoulos :

We refer you to our comment letter dated July 8, 2019 regarding business contacts with Sudan . We have completed our review of this subject matter. 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,
/s/ Cecilia Blye

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July 25, 201 9
Via E-mail
Konstantinos Konstantakopoulos
Chief Executive  Officer
Costamare Inc .
7 rue de Gabian
MC 98000 Monaco

 Re: Costamare Inc .
  Form 20-F for the Fiscal Year Ended December 31, 201 8
  Filed March 7 , 2019
  File No. 1 -34934

Dear Mr. Konstantakopoulos :

We refer you to our comment letter  dated  July 8, 2019  regarding business contacts with
Sudan .  We have completed our review of this subject matter.  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,

 /s/ Cecilia Blye

Cecilia Blye, Chief
Office of Global Security Risk

cc:  C. Scott Bennett, Esq.
  Cravath , Swaine & Moore  LLP

  Anne Parker
  Assistant Director