<SEC-DOCUMENT>0000919574-14-005446.txt : 20141104
<SEC-HEADER>0000919574-14-005446.hdr.sgml : 20141104
<ACCEPTANCE-DATETIME>20141002131401
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000919574-14-005446
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20141002

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
</SEC-HEADER>
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<TYPE>CORRESP
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-WEIGHT: bold; TEXT-ALIGN: center; LINE-HEIGHT: 13.7pt">EUROSEAS LTD.</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-WEIGHT: bold; TEXT-ALIGN: center; LINE-HEIGHT: 14pt">4 Messogiou &amp; Evropis Street</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-WEIGHT: bold; TEXT-ALIGN: center; LINE-HEIGHT: 14pt">151 25 Maroussi, Greece</div>

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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: right; LINE-HEIGHT: 13.7pt">October 2, 2014</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; MARGIN-TOP: 18pt; LINE-HEIGHT: 13.7pt"><u>VIA EDGAR</u></div>

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</font>Judiciary Plaza<font style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif"><br>
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</font> Washington, D.C.&#160; 20549</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: center; LINE-HEIGHT: 13.7pt">Euroseas Ltd.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: center; LINE-HEIGHT: 13.7pt"><u>Registration Statement on Form F-3 (File No. 333-194922)</u></div>

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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 13.7pt">Ladies and Gentlemen:</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 14pt; TEXT-INDENT: 72pt">Pursuant to Rule&#160;461 of the Securities Act of 1933, as amended, Euroseas Ltd., a Marshall Islands corporation (the "Registrant"), hereby requests that the effective date of the above-captioned Registration Statement on Form F-3 (the "Registration Statement") be accelerated to October 6, 2014 at&#160;3:00 p.m. Eastern time or as soon thereafter as may be practicable.</div>

<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 14pt; TEXT-INDENT: 72pt">The Registrant understands that the staff of the Securities and Exchange Commission (the "Commission") will consider this request as confirmation by the Registrant of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. In connection with the foregoing, the Registrant represents and acknowledges that:</div>

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<td style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; WIDTH: auto; VERTICAL-ALIGN: top; TEXT-ALIGN: left">should the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;</td>
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<td style="FONT-SIZE: 10pt; FONT-FAMILY: Symbol, serif; WIDTH: 18pt; VERTICAL-ALIGN: top; align: right">&#183;</td>
<td style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; WIDTH: auto; VERTICAL-ALIGN: top; TEXT-ALIGN: left">the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and</td>
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<td style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; WIDTH: auto; VERTICAL-ALIGN: top; COLOR: #000000; TEXT-ALIGN: left">the Registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</td>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 13.7pt">Securities and Exchange Commission</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 13.7pt">October 2, 2014</div>

<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 13.7pt">Page 2</div>

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<div style="MARGIN-BOTTOM: 12pt; FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 14pt; TEXT-INDENT: 72pt">If you have any questions regarding the foregoing, please contact Anthony Tu-Sekine (202-737-8833) of Seward &amp; Kissel LLP.</div>

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<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 13.7pt">Sincerely,</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; FONT-WEIGHT: bold; TEXT-ALIGN: left; LINE-HEIGHT: 13.7pt">Euroseas Ltd.</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 13.7pt">By:</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 13.7pt">/s/ Dr. Anastasios Aslidis</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; MARGIN-LEFT: 12pt; LINE-HEIGHT: 13.7pt; TEXT-INDENT: -12pt">Name:</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 13.7pt">Dr. Anastasios Aslidis</div>
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<div style="FONT-SIZE: 10pt; FONT-FAMILY: ''Times New Roman'', Times, serif; TEXT-ALIGN: left; LINE-HEIGHT: 13.7pt">cc: Anthony Tu-Sekine, Esq., Seward &amp; Kissel LLP</div>

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