Company: CMDB
Filing Date: 2025-04-24
Form Type: CORRESP
Source: 0001140361-25-015466
Chunk: 0

Company: Costamare Bulkers Holdings Ltd
Filing Date: 2025-04-24
Form: CORRESP
Chunk 0
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April 24, 2025 Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549 Attention: Mr. Timothy S. Levenberg

| Re: | Costamare Bulkers Holdings Limited                       |
|     | Registration Statement on Form 20-F (File No. 001-42581) |

Ladies and Gentlemen: Pursuant to Rule 12d1-2 promulgated under the Securities Exchange Act of 1934, as amended, Costamare Bulkers Holdings Limited (the “ Company”), respectfully requests acceleration of the effectiveness of its Registration Statement on Form 20-F (File No. 001-42581) (as amended to date, the “ Registration Statement”), so as to become effective at 5:00 p.m. Eastern time on Monday, April 28, 2025 or as soon as possible thereafter. The Company has been informed by the New York Stock Exchange (the “ NYSE”) that the NYSE will certify to the Commission that the Company has been approved by the NYSE for listing and registration. The Company respectfully requests that it be notified of the effectiveness of the Registration Statement by a telephone call to D. Scott Bennett of Cravath, Swaine & Moore LLP at (212) 474-1132 and that such effectiveness also be confirmed in writing. Please do not hesitate to contact D. Scott Bennett at the same number with any questions or comments with respect to this letter.

| Very truly yours, |                         |
| By:               | /s/ Gregory Zikos       |
|                   | Gregory Zikos           |
|                   | Chief Executive Officer |