EUROSEAS LTD.
                                 AETHRION CENTER
                           40 AG. KONSTANTINOU STREET
                             151 24 MAROUSSI, GREECE



                                                February 3, 2006

VIA EDGAR TRANSMISSION

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

      Re:   Euroseas Ltd.
            Registration Statements on Form F-1 (File No. 133-129145)
            and Form F-4 (File No. 133-129144)

Ladies and Gentlemen:

      The Company hereby requests that the above-referenced Registration
Statement on Form F-1, as amended, and the Registration Statement on
Form F-4, as amended, be declared effective today, Friday, February 3, 2006,
at 5:30 p.m. or as soon thereafter as practicable.

      If you have any questions with respect to this request, please call
Lawrence Rutkowski or Craig A. Sklar of Seward & Kissel LLP, counsel to the
Company, at (212) 574-1206 and (212) 574-1386, respectively.

                                    Very truly yours,

                                    /s/ Arisitides J. Pittas
                                    ------------------------------------
                                    Aristides J. Pittas
                                    President





                                  EUROSEAS LTD.
                                 AETHRION CENTER
                           40 AG. KONSTANTINOU STREET
                             151 24 MAROUSSI, GREECE



                                                February 3, 2006


VIA EDGAR TRANSMISSION

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

      Re:   Euroseas Ltd.
            Registration Statements on Form F-1 (File No. 133-129145)
            and Form F-4 (File No. 133-129144)

Ladies and Gentlemen:

      This letter is to acknowledge that, in connection with our request for
acceleration of the effective date of the above-referenced registration
statements:

      -     should the Commission or the staff, acting pursuant to delegated
            authority, declare the filings effective, it does not foreclose the
            Commission from taking any action with respect to the filings;

      -     the action of the Commission or the staff, acting pursuant to
            delegated authority, in declaring the filings effective, does not
            relieve Euroseas Ltd. from its full responsibility for the adequacy
            and accuracy of the disclosure in the filings; and

      -     Euroseas Ltd. may not assert this action as a defense in any
            proceeding initiated by the Commission or any person under the
            federal securities laws of the United States.




                                    Very truly yours,

                                    /s/ Arisitides J. Pittas
                                    ------------------------------------
                                    Aristides J. Pittas
                                    President