TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 2, 2022 Frank De Costanzo Chief Financial Officer Eagle Bulk Shipping Inc. 300 First Stamford Place, 5th Floor Stamford, Connecticut 06902 Re: Eagle Bulk Shipping Inc. Form 10-K for Fiscal Year Ended December 31, 2021 Filed March 14, 2022 File No: 001-33831 Dear Frank De Costanzo: We have completed our review of your filing. 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 Energy & Transportation