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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001263279-05-000281.txt : 20060914
<SEC-HEADER>0001263279-05-000281.hdr.sgml : 20060914
<ACCEPTANCE-DATETIME>20050921134853
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001263279-05-000281
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050921

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ODYSSEY MARINE EXPLORATION INC
		CENTRAL INDEX KEY:			0000798528
		STANDARD INDUSTRIAL CLASSIFICATION:	WATER TRANSPORTATION [4400]
		IRS NUMBER:				841018684
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5215 WEST LAUREL STREET
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33607
		BUSINESS PHONE:		(813) 876-1776

	MAIL ADDRESS:	
		STREET 1:		5215 WEST LAUREL STREET
		CITY:			TAMPA
		STATE:			FL
		ZIP:			33607

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	UNIVERSAL CAPITAL CORP
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                       ODYSSEY MARINE EXPLORATION, INC.
                             5215 West Laurel Street
                             Tampa, Florida  33607
                               (813) 876-1776




                               September 21, 2005



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

    Re:  Registration Statement on Form S-3
         SEC File No. 333-123650

Dear Sir/Madam:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as
amended, the undersigned, as President of Odyssey Marine Exploration,
Inc. (the "Company"), respectfully requests that the effective date
of the above-referenced Registration Statement on Form S-3 be
accelerated to 12:00 p.m., Eastern Time, on Friday, September 23,
2005, or as soon thereafter as is practicable.

      In connection with this request, the Company acknowledges that:

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

      * the action of the Commission or the staff, acting pursuant to
        delegated authority, in declaring the filing effective, does
        not relieve the Company from its full responsibility for the
        adequacy or the accuracy of the disclosure in the filing; and

     *  the Company 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,

                                     ODYSSEY MARINE EXPLORATION, INC.



                                     By: /s/ John C. Morris
                                         John C. Morris, President



</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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