EURODRY LTD.
4 Messogiou & Evropis Street
151 24 Maroussi Greece



   
May 18, 2020


BY EDGAR

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

 
Re:
EuroDry Ltd.
Form F-3 (No. 333-238235)

Ladies and Gentlemen:

The undersigned registrant hereby requests that the effectiveness of the above-captioned Form F-3 Registration Statement that was filed with the U.S. Securities and Exchange Commission (the “Commission”) on May 13, 2020 be accelerated so that it will be made effective at 4:45 p.m. New York City time on May 20, 2020 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.
 
Yours faithfully,
 
 
EuroDry Ltd.
   
   
 
By:
/s/ Dr. Anastasios Aslidis
 
Name:
Dr. Anastasios Aslidis
 
Title:
Chief Financial Officer