# EDGAR Filing Document

**Accession Number:** 0001341170
**File Stem:** 0000919574-23-000245
**Filing Date:** 2023-1
**Character Count:** 2082
**Document Hash:** 6ce7382a6f26c3e672144b974803a1ef
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000919574-23-000245.hdr.sgml**: 20230214

**ACCESSION NUMBER**: 0000919574-23-000245

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230112

**FILER**: 

**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:** CORRESP

**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

#### EUROSEAS LTD.

#### 4 Messogiou & Evropis Street

#### 151 24 Maroussi Greece

January 12, 2023

#### VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance<br> 100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Euroseas Ltd.<br> Form F-3 (No. 333-269066)** |

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Ladies and Gentlemen:

The undersigned registrant hereby requests that the effectiveness of the above-captioned Form F-3 Registration Statement that was initially filed with the U.S. Securities and Exchange Commission (the "Commission") on December 29, 2022 be accelerated so that it will be made effective at 4:00 p.m. New York City time on January 17, 2023 or as soon thereafter as practicable, pursuant to Rule 461(a) of the Securities Act of 1933, as amended (the "Act").

The undersigned registrant is aware of its obligations under the Act.

Should you have any questions regarding this request, please do not hesitate to contact Anthony Tu-Sekine of Seward & Kissel LLP, counsel to the undersigned registrant, at (202) 661-7150.

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| | |
|:---|:---|
| Yours faithfully, | Yours faithfully, |
| **Euroseas Ltd.** | **Euroseas Ltd.** |
| By: | /s/ Dr. Anastasios Aslidis |
| Name: | Dr. Anastasios Aslidis |
| Title: | Chief Financial Officer |

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