Company: CMDB
Filing Date: 2025-04-17
Form Type: 20FR12B/A
Source: 0001140361-25-014307
Chunk: 262

Company: Costamare Bulkers Holdings Ltd
Filing Date: 2025-04-17
Form: 20FR12B/A
Chunk 262
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 not be subject to U.S. Federal income taxation with respect to gain realized on a sale of a vessel; providedthat the sale is considered to occur outside of the United States (as determined under U.S. tax principles). In general, a sale of a vessel will be considered to occur outside of the United States for this purpose if title to the vessel (and risk of loss with respect to the vessel) passes to the buyer outside of the United States. We expect that any sale of a vessel will be so structured that it will be considered to occur outside of the United States.

| F. | Dividends and Paying Agents |

Not applicable.

| G. | Statement by Experts |

The combined carve-out financial statements of Costamare Bulkers Holdings Limited Predecessor as of December 31, 2024 and 2023 and for the years then ended appearing in this Registration Statement have been audited by Ernst & Young (Hellas) Certified Auditors Accountants S.A., independent registered public accounting firm, as set forth in their report thereon appearing elsewhere herein, and are included in reliance upon such report given on the authority of such firm as experts in accounting and auditing. The address of Ernst & Young (Hellas) Certified Auditors Accountants S.A. is 8B Chimarras Street, 15125 Marousi, Greece. The consolidated financial statements of Costamare Bulkers Holdings Limited as of December 31, 2024 and 2023 and for the year ended on December 31, 2024 and for the period from September 29, 2023 (date of inception) to December 31, 2023, appearing in this Registration Statement have been audited by Ernst & Young (Hellas) Certified Auditors Accountants S.A., independent registered public accounting firm, as set forth in their report thereon appearing elsewhere herein, and are included in reliance upon such report given on the authority of such firm as experts in accounting and auditing. The address of Ernst & Young (Hellas) Certified Auditors Accountants S.A. is 8B Chimarras Street, 15125 Marousi, Greece. The discussion contained under the section of this registration statement entitled “The International Dry Bulk Shipping Industry” has been reviewed by Clarksons Research, which has confirmed to us that it accurately describes the international shipping markets, as indicated in the consent of Clarksons Research included as an exhibit to the registration statement on Form 20-F under the Exchange Act of which this