<SEC-DOCUMENT>0000919574-25-000934.txt : 20250403
<SEC-HEADER>0000919574-25-000934.hdr.sgml : 20250403
<ACCEPTANCE-DATETIME>20250211133359
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000919574-25-000934
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250211

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Euroholdings Ltd.
		CENTRAL INDEX KEY:			0002032779
		STANDARD INDUSTRIAL CLASSIFICATION:	DEEP SEA FOREIGN TRANSPORTATION OF FREIGHT [4412]
		ORGANIZATION NAME:           	01 Energy & Transportation
		EIN:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		4 MESSOGIOU & EVROPIS STREET
		CITY:			MAROUSSI
		STATE:			J3
		ZIP:			151 24
		BUSINESS PHONE:		302111804005

	MAIL ADDRESS:	
		STREET 1:		4 MESSOGIOU & EVROPIS STREET
		CITY:			MAROUSSI
		STATE:			J3
		ZIP:			151 24
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Seward Kissel LLP
         Document created using Broadridge PROfile 25.1.1.5279
         Copyright 1995 - 2025 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;">
  <div><br>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">
      <table cellspacing="0" cellpadding="0" id="zb8c8dbed948e444bae625f031c1a3258" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 0.9%; vertical-align: top;">
              <div style="color: #000000; font-family: 'Times New Roman', serif;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160; &#160;&#160;
                &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <br>
              </div>
            </td>
            <td style="width: 65.89%; vertical-align: top;">
              <div style="text-align: center; color: #000000; font-family: 'Times New Roman', serif; font-size: 20pt; font-variant: small-caps;">Seward &amp; Kissel llp</div>
              <div style="text-align: center; color: #000000; font-family: 'Times New Roman', serif;">ONE BATTERY PARK PLAZA</div>
              <div style="text-align: center; color: #000000; font-family: 'Times New Roman', serif;">NEW YORK, NEW YORK 10004</div>
            </td>
            <td style="width: 33.21%; vertical-align: top;">
              <div style="color: #000000; font-family: 'Times New Roman', serif;">&#160;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 0.9%; vertical-align: top;">
              <div style="color: #000000; font-family: 'Times New Roman', serif;">&#160;</div>
            </td>
            <td style="width: 65.89%; vertical-align: top;">
              <div style="color: #000000; font-family: 'Times New Roman', serif;">&#160;</div>
            </td>
            <td style="width: 33.21%; vertical-align: top;">
              <div style="color: #000000; font-family: 'Times New Roman', serif;">&#160;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 0.9%; vertical-align: top;">
              <div style="color: #000000; font-family: 'Times New Roman', serif;">&#160;</div>
            </td>
            <td style="width: 65.89%; vertical-align: top;">
              <div style="text-align: center; color: #000000; font-family: Calibri, sans-serif; font-size: 9pt;">TELEPHONE: (212) 574-1200</div>
              <div style="text-align: center; color: #000000; font-family: Calibri, sans-serif; font-size: 9pt;">FACSIMILE: (212) 480-8421</div>
              <div style="text-align: center; color: rgb(0, 0, 0); font-family: Calibri,sans-serif; font-size: 9pt;">WWW.SEWKIS.COM</div>
            </td>
            <td style="width: 33.21%; vertical-align: top;">
              <div style="text-align: center; color: rgb(0, 0, 0); font-family: Calibri,sans-serif; font-size: 8pt;">901 K Street, NW</div>
              <div style="text-align: center; color: rgb(0, 0, 0); font-family: Calibri,sans-serif; font-size: 8pt;">WASHINGTON, D.C. 20001</div>
              <div style="text-align: center; color: rgb(0, 0, 0); font-family: Calibri,sans-serif; font-size: 8pt;">TELEPHONE: (202) 737-8833</div>
              <div style="text-align: center; color: rgb(0, 0, 0); font-family: Calibri,sans-serif; font-size: 8pt;">FACSIMILE: (202) 737-5184</div>
            </td>
          </tr>

      </table>
      <div style="text-align: right;"><br>
        February 11, 2025</div>
    </div>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;"><br>
      U.S. Securities and Exchange Commission</div>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Division of Corporation Finance</div>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">Office of Energy &amp; Transportation</div>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">100 F Street, N.E.</div>
    <div style="margin-bottom: 12pt; font-family: 'Times New Roman', serif; font-size: 12pt;">Washington, D.C. 20549</div>
    <div style="margin-left: 45.25pt; margin-top: 12.1pt;"><font style="font-family: 'Times New Roman', serif; font-size: 12pt; font-weight: bold;">Re:</font>&#160; <font style="font-family: 'Times New Roman', serif; font-size: 12pt; font-weight: bold;">Euroholdings Ltd.</font></div>
    <div style="margin-right: 79.5pt; margin-left: 68.55pt; margin-top: 1.2pt; font-family: 'Times New Roman', serif; font-size: 12pt; font-weight: bold;">Amendment No. 1 to Registration Statement on Form 20-F Filed January 21, 2025</div>
    <div style="margin-left: 68.55pt; font-family: 'Times New Roman', serif; font-size: 12pt; font-weight: bold;">File No. 001-42465</div>
    <div><br>
    </div>
    <div style="margin-bottom: 12pt; font-family: 'Times New Roman', serif; font-size: 12pt;">Dear Ms. Rios:</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt; font-family: 'Times New Roman', serif; font-size: 12pt;">Reference is made to the Amendment No. 1 to Registration Statement on Form 20-F<font style="font-weight: bold;">&#160;</font>(the "20-F&#8221;) of Euroholdings Ltd. (the &#8220;Company&#8221;) that was filed with the U.S. Securities and Exchange Commission (the &#8220;Commission&#8221;) on January 21, 2025. By letter dated February 3, 2025
      (the &#8220;Comment Letter&#8221;), the staff of the Commission (the &#8220;Staff&#8221;) provided the Company with its comment to the amended registration statement on Form 20-F.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt; font-family: 'Times New Roman', serif; font-size: 12pt;">On behalf of the Company, we respond to the Staff&#8217;s comments contained in the Comment Letter as set forth below. The
      following numbered paragraphs correspond to the numbered comments in the Comment Letter. Any capitalized terms used herein but not defined shall have the meaning ascribed to them in the 20-F.</div>
    <div style="margin-right: 159.2pt; margin-bottom: 12pt; font-family: 'Times New Roman', serif; font-size: 12pt; font-weight: bold;"><u>Amendment No. 1 to Registration Statement on Form 20-F</u></div>
    <div style="margin-right: 159.2pt; margin-bottom: 12pt; font-family: 'Times New Roman', serif; font-size: 12pt;"><u>Item 6. Directors, Senior Management and Employees, page 80</u></div>
    <div>
      <table cellspacing="0" cellpadding="0" id="z2734a394aeb345d9a669bb976f2e083f" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-bottom: 12pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 36pt; vertical-align: top; text-align: right;">
              <div style="text-align: left; margin-left: 18pt; margin-bottom: 12pt; font-family: 'Times New Roman', serif; font-size: 12pt; font-weight: bold;">1.</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-indent: 36pt; margin-bottom: 12pt; font-family: 'Times New Roman', serif; font-size: 12pt; font-weight: bold;">Please update your employee disclosures for the fiscal year ended December 31, 2024. Refer to
                Item 6(d) of Form 20-F for guidance.</div>
            </td>
          </tr>

      </table>
    </div>
    <div style="margin-bottom: 12pt; font-family: 'Times New Roman', serif; font-size: 12pt;"><u>Response</u>: In response to the Staff&#8217;s comment, the Company
      has updated the employee disclosure for the fiscal year ended December 31, 2024 in its Amendment No. 2 to the 20-F that it is submitting with this response letter.</div>
    <div><br>
    </div>
    <div style="font-family: 'Times New Roman', serif; font-size: 12pt;">If you have any questions or comments concerning the enclosed, please feel free to contact the undersigned at (202) 661-7150, Edward Horton at (212) 574-1265
      (horton@sewkis.com), or Jenny Elberg at (212) 574-1657 (elberg@sewkis.com).</div>
    <div><br>
    </div>
    <div style="margin-left: 216pt; font-family: 'Times New Roman', serif; font-size: 12pt;">Sincerely,</div>
    <div><br>
    </div>
    <div style="margin-left: 252pt; font-family: 'Times New Roman', serif; font-size: 12pt;"><u>/s/ Anthony Tu-Sekine</u><font class="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 12pt">&#160;</font></div>
    <div style="text-indent: 252pt; font-family: 'Times New Roman', serif; font-size: 12pt;">Anthony Tu-Sekine</div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
