October 3, 2005 Securities and Exchange Commission Division of Corporation Finance 450 Fifth Street, N.W. Washington, D.C. 20549 RE: STEALTHGAS INC. (THE "COMPANY") REGISTRATION STATEMENT ON FORM F-1 (REGISTRATION NO. 333-127905) Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended (the "Act") we hereby join in the request of the Company that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 1:00 pm on October 5, 2005, or as soon as practicable thereafter. Pursuant to Rule 460 under the Act, we wish to advise you that we have effected the following distribution of the Company's preliminary prospectus dated September 7, 2005, through the date hereof: 8000 copies to prospective underwriters, institutional investors, dealers and others. We wish to further advise you that the participating underwriters have and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934. Very truly yours, CANTOR FITZGERALD & CO. MORGAN KEEGAN & COMPANY, INC. JOHNSON RICE & COMPANY L.L.C. HIBERNIA SOUTHCOAST CAPITAL, INC. HARRISDIRECT, LLC By: Cantor Fitzgerald & Co. By: /s/ Marc Blazer ------------------------------- Marc Blazer Managing Director and Head of Investment Banking 2
