TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 15, 2020 Athanasios Feidakis Chief Executive Officer Globus Maritime Limited 128 Vouliagmenis Avenue, 3rd Floor 166 74 Glyfada, Attica, Greece Re: Globus Maritime Limited Registration Statement on Form F-1 Filed May 8, 2020 File No. 333-238119 Dear Mr. Feidakis: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Irene Barberena-Meissner, Staff Attorney, at 202-551-6548 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Steven J. Hollander, Esq.