Correspondence 0000950157-24-000580 from Costamare Inc. (CMRE)
Costamare Inc.
Date: April 8, 2024 · CIK: 0001503584 · Accession: 0000950157-24-000580
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-278366
Letter
Securities and Exchange Commission Division of Corporation Finance Attention: Division of Corporation Finance Office of Energy & Transportation April 8, 2024 Re: Costamare Inc. Registration Statement on Form F-3 (Registration No. 333-278366)
Dear Ms. Brown and Mr. Morris:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Costamare Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form F‑3 (Registration No. 333-278366), as amended (the “Registration Statement”), so that the Registration Statement may become effective by 4:00 pm (Eastern time) on April 10, 2024, or as soon as practicable thereafter.
In connection with this request, the Company acknowledges that:
●
should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
●
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
●
the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform D. Scott Bennett at (212) 474-1132 and then send written confirmation to the addressees listed on the cover of the Registration Statement.
Very truly yours,
Costamare Inc.
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Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Ms. Cheryl Brown
Mr. Daniel Morris
Division of Corporation Finance
Office of Energy & Transportation
April 8, 2024
Re:
Costamare Inc.
Registration Statement on Form F-3 (Registration No. 333-278366)
Dear Ms. Brown and Mr. Morris:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Costamare Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration
Statement on Form F‑3 (Registration No. 333-278366), as amended (the “Registration Statement”), so that the Registration Statement may become effective by 4:00 pm (Eastern time) on April 10, 2024, or as soon as practicable thereafter.
In connection with this request, the Company acknowledges that:
●
should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the
filing;
●
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing;
and
●
the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform D. Scott Bennett at (212) 474-1132 and then send written confirmation to the addressees listed on the cover of
the Registration Statement.
Very truly yours,
Costamare Inc.
By
/s/ Anastassios Gabrielides
Name:
Anastassios Gabrielides
Title:
General Counsel and Secretary
[Signature Page to Acceleration Request]