June 10, 2025

Gregory Zikos
Chief Financial Officer
Costamare Inc.
7 Rue du Gabian
MC 98000 Monaco

        Re: Costamare Inc.
            Form 20-F for the Fiscal Year ended December 31, 2024
            Filed February 20, 2025
            File No. 001-34934
Dear Gregory Zikos:

       We have reviewed your filing and have the following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe
the comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 20-F for the Fiscal Year ended December 31, 2024
Operating and Financial Review and Prospects, page 70

1.     We note that you include Segmental Financial Information on page 80
although do
       not discuss or analyze the financial results of each segment, as would
ordinarily be
       necessary to comply with Item 5 of Form 20-F. This requires explanations
and
       assessments, along with quantitative and qualitative descriptions of the
reasons
       underlying material changes, and states that information provided
"...also must relate
       to all separate segments and/or other subdivisions (e.g., geographic
areas, product
       lines) of the company [and]...must include other statistical data that
the company
       believes will enhance a reader   s understanding of the company   s
financial condition,
       cash flows and other changes in financial condition, and results of
operations."

       Please expand your disclosures to discuss and analyze the results of
operations of each
       reportable segment, including the associated non-financial statistical
details that are
       correlated with those operations, to address the requirements referenced
above.
 June 10, 2025
Page 2

       Given your disclosure on page 55, explaining that having a large fleet
of
       containerships with varying TEU capacities has enhanced your
relationships with
       charterers by enabling them to efficiently serve the East-West,
North-South and Intra-
       regional trade routes, which has in turn allowed you to operate in the
different rate
       environments prevailing for those routes, also indicate how your segment
results of
       operations are correlated with each of these trade routes and describe
the effects of the
       various rate environments, along with any related trends and
uncertainties.


        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 Mark Wojciechowski at 202-551-3759 or Gus Rodriguez at
202-551-
3752 if you have questions regarding comments on the financial statements and
related
matters.



                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Energy &
Transportation