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CORRESP Filing

Costamare Inc.
Date: July 3, 2025 · CIK: 0001503584 · Accession: 0000950157-25-000554

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-34934

Date
July 3, 2025
Author
/s/ D. Scott Bennett
Form
CORRESP
Company
Costamare Inc.

Letter

July 3, 2025 Costamare Inc. Form 20-F for the Fiscal Year ended December 31, 2024 Filed February 20, 2025 File No. 001-34934

Dear Mr. Wojciechowski and Mr. Rodriguez:

Reference is made to the comment letter (the “ Comment Letter ”) dated June 10, 2025 from the staff (the “ Staff ”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “ Commission ”) with respect to the Report on Form 20-F for the fiscal year ended December 31, 2024, filed by Costamare Inc. (the “ Company ”) with the Commission via EDGAR on February 20, 2025.

As discussed with the Staff on July 3, 2025, the Company hereby confirms that it intends to provide its response to the Staff’s comments on or before July 11, 2025.

We are grateful for the Staff’s assistance in this matter. Please do not hesitate to contact me with any further comments or questions.

Sincerely,
/s/ D. Scott Bennett

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CORRESP
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 July 3, 2025

 Costamare Inc.
 Form 20-F for the Fiscal Year ended December 31, 2024
 Filed February 20, 2025
 File No. 001-34934

 Dear Mr. Wojciechowski and Mr. Rodriguez:

 Reference is made to the comment letter (the “ Comment Letter ”) dated June 10, 2025 from the staff (the “ Staff ”) of the Division of Corporation Finance of the Securities and Exchange
 Commission (the “ Commission ”) with respect to the Report on Form 20-F for the fiscal year ended December 31, 2024, filed by Costamare Inc. (the “ Company ”) with the Commission via EDGAR on February 20, 2025.

 As discussed with the Staff on July 3, 2025, the Company hereby confirms that it intends to provide its response to the Staff’s comments on or before July 11, 2025.

 We are grateful for the Staff’s assistance in this matter.  Please do not hesitate to contact me with any further comments or questions.

 Sincerely,

 /s/ D. Scott Bennett

 D. Scott Bennett

 Mr. Mark Wojciechowski and Mr. Gus Rodriguez
 Division of Corporation Finance
 Office Of Energy & Transportation
 Securities and Exchange Commission
 100 F Street, NE
 Washington, D.C. 20549-0001

 Copy to:
 Mr. Gregory Zikos
 Chief Financial Officer
 Costamare Inc.
 7 rue du Gabian
 MC 98000 Monaco

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