SEWARD & KISSEL LLP

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                           TELEPHONE: (212) 574-1200
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                                               September 14, 2006

VIA EDGAR TRANSMISSION
----------------------

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


      Re:  Euroseas Ltd.
           Post-Effective Amendment No. 1 to Registration Statement on Form F-1
           Filed September 12, 2006
           (Accession Number: 0000919574-06-003821)

Ladies and Gentlemen:

     On behalf of Euroseas Ltd. (the "Company"),  we hereby respectfully request
that the Securities and Exchange  Commission (the  "Commission")  consent to the
withdrawal  by the Company of the  Amendment  to the  Registrant's  Registration
Statement on Form F-1 filed with the Commission on September 12, 2006 (Accession
Number:  0000919574-06-003821).  This  file  was  supposed  to  be  tagged  as a
post-effective  amendment to the Company's Form F-1 which was declared effective
by the Commission on February 3, 2006, but instead was  erroneously  tagged as a
pre-effective amendment.

     If you have any  questions  concerning  this matter,  please  contact me at
(212) 574-1386.

     Thank you for your assistance in this matter.

                                               Very truly yours,

                                               SEWARD & KISSEL LLP

                                               By: /s/ Craig A. Sklar
                                                   -----------------------
                                                       Craig A. Sklar
                                                       Partner


Enclosure

SK 02558 0002 700304