# EDGAR Filing Document

**Accession Number:** 0001341170
**File Stem:** 0000000000-23-000194
**Filing Date:** 2023-1
**Character Count:** 3258
**Document Hash:** 7d4fb4368c8c046b499befb4cadd280a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000194.hdr.sgml**: 20230214

**ACCESSION NUMBER**: 0000000000-23-000194

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230106

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** EUROSEAS LTD.
- **CENTRAL INDEX KEY:** 0001341170
- **STANDARD INDUSTRIAL CLASSIFICATION:** DEEP SEA FOREIGN TRANSPORTATION OF FREIGHT [4412]
- **IRS NUMBER:** 000000000

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 4 MESSOGIOU & EVROPIS STREET
- **CITY:** 151 25 MAROUSSI
- **STATE:** J3
- **ZIP:** 00000
- **BUSINESS PHONE:** 011 30 210 6105110

**MAIL ADDRESS:**
- **STREET 1:** 4 MESSOGIOU & EVROPIS STREET
- **CITY:** 151 25 MAROUSSI
- **STATE:** J3
- **ZIP:** 00000

## Text-Extract

```

United States securities and exchange commission logo

                           January 6, 2023

       Aristides J. Pittas
       President and Chief Executive Officer
       EUROSEAS LTD.
       4 Messogiou & Evropis Street
       151 24 Maroussi, Greece

                                                        Re: EUROSEAS LTD.
                                                            Registration
Statement on Form F-3
                                                            Filed December 29,
2022
                                                            File No. 333-269066

       Dear Aristides J. Pittas:

              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 Claudia
Rios, Staff Attorney, at 202-551-8770 with any questions.

                           Sincerely,

                           Division of Corporation Finance

                           Office of Energy & Transportation
       cc:                                              Anthony Tu-Sekine, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

January 6, 2023

Aristides J. Pittas
President and Chief Executive Officer
EUROSEAS LTD.
4 Messogiou & Evropis Street
151 24 Maroussi, Greece

Re: EUROSEAS LTD.
Registration Statement on Form F-3
Filed December 29, 2022
File No. 333-269066

Dear Aristides J. Pittas:

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 Claudia Rios, Staff Attorney, at 202-551-8770 with any questions.

Sincerely,

Division of Corporation Finance
Office of Energy & Transportation

cc: Anthony Tu-Sekine, Esq.