0000919574-20-002687.txt : 20200605 0000919574-20-002687.hdr.sgml : 20200605 20200401175038 ACCESSION NUMBER: 0000919574-20-002687 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200401 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EUROSEAS LTD. CENTRAL INDEX KEY: 0001341170 STANDARD INDUSTRIAL CLASSIFICATION: DEEP SEA FOREIGN TRANSPORTATION OF FREIGHT [4412] IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4 MESSOGIOU & EVROPIS STREET CITY: 151 25 MAROUSSI STATE: J3 ZIP: 00000 BUSINESS PHONE: 011 30 210 6105110 MAIL ADDRESS: STREET 1: 4 MESSOGIOU & EVROPIS STREET CITY: 151 25 MAROUSSI STATE: J3 ZIP: 00000 CORRESP 1 filename1.htm
EUROSEAS LTD.
4 Messogiou & Evropis Street
151 24 Maroussi Greece



   
April 2, 2020


BY EDGAR

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

 
Re:
Euroseas Ltd.
Form F-3 (No. 333-237128)

Ladies and Gentlemen:

On March 30,2020, the undersigned registrant requested that the effectiveness of the above-captioned Form F-3 Registration Statement that was initially filed with the U.S. Securities and Exchange Commission (the “Commission”) on March 12, 2020 (as amended) be accelerated so that it would be made effective at 5:00 p.m. New York City time on April 1, 2020 or as soon thereafter as practicable, pursuant to Rule 461(a) of the Securities Act of 1933, as amended (the “Act”) (the “Acceleration Request”).
The undersigned registrant hereby withdraws the Acceleration Request.
Should you have any questions regarding this letter, please do not hesitate to contact Anthony Tu-Sekine of Seward & Kissel LLP, counsel to the undersigned registrant, at (202) 661-7150.
 
Yours faithfully,
 
 
Euroseas Ltd.
   
   
 
By:
/s/ Dr. Anastasios Aslidis
 
Name:
Dr. Anastasios Aslidis
 
Title:
Chief Financial Officer
     

SK 02558 0005 8511407