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                                                           April 8, 2025

Mark D. Gordon
Chief Executive Officer
ODYSSEY MARINE EXPLORATION INC
205 S. Hoover Boulevard
Suite 210
Tampa, FL 33609

       Re: ODYSSEY MARINE EXPLORATION INC
           Registration Statement on Form S-3
           Filed April 1, 2025
           File No. 333-286323
Dear Mark D. Gordon:

       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 Liz Packebusch at 202-551-8749 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Energy &
Transportation
cc:   David M. Doney, Esq.
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