Company: CMRE-PC
Filing Date: 2025-07-03
Form Type: CORRESP
Source: 0000950157-25-000554
Chunk: 0

Company: Costamare Inc.
Filing Date: 2025-07-03
Form: CORRESP
Chunk 0
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July 3, 2025 Costamare Inc. Form 20-F for the Fiscal Year ended December 31, 2024 Filed February 20, 2025 File No. 001-34934 Dear Mr. Wojciechowski and Mr. Rodriguez: Reference is made to the comment letter (the “ Comment Letter”) dated June 10, 2025 from the staff (the “ Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “ Commission”) with respect to the Report on Form 20-F for the fiscal year ended December 31, 2024, filed by Costamare Inc. (the “ Company”) with the Commission via EDGAR on February 20, 2025. As discussed with the Staff on July 3, 2025, the Company hereby confirms that it intends to provide its response to the Staff’s comments on or before July 11, 2025. We are grateful for the Staff’s assistance in this matter. Please do not hesitate to contact me with any further comments or questions.

| Sincerely,           |
| /s/ D. Scott Bennett |
| D. Scott Bennett     |

Mr. Mark Wojciechowski and Mr. Gus Rodriguez Division of Corporation Finance Office Of Energy & Transportation Securities and Exchange Commission 100 F Street, NE Washington, D.C. 20549-0001 Copy to: Mr. Gregory Zikos Chief Financial Officer Costamare Inc. 7 rue du Gabian MC 98000 Monaco

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