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                            March 22, 2021

       Anastassios Gabrielides
       General Counsel and Secretary
       Costamare Inc.
       7 rue du Gabian
       MC 98000 Monaco

                                                        Re: Costamare Inc.
                                                            Registration
Statement on Form F-3
                                                            Filed March 15,
2021
                                                            File No. 333-254266

       Dear Mr. Gabrielides:

              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 Karina
Dorin, Staff Attorney, at (202) 551-3763 with any questions.




                            Sincerely,


                            Division of Corporation Finance

                            Office of Energy & Transportation
       cc:                                              D. Scott Bennett