SEC Comment Letter for MAUI LAND & PINEAPPLE CO INC (MLP) (CIK 0000063330) (MLP) — Jan 4, 2006
MAUI LAND & PINEAPPLE CO INC (MLP) (CIK 0000063330)
Date: Jan. 4, 2006 · CIK: 0000063330 · Accession: 0000000000-06-000345
AI Filing Summary & Sentiment
File numbers found in text: 001-06510
Letter
January 4, 2006 Mr. Fred W. Rickert Chief Financial Officer Maui Land & Pineapple Company, Inc. 120 Kane Street, P.O. Box 187 Kahului, Maui, Hawaii 96733
Re: Maui Land & Pineapple Company, Inc. Form 10-K for Fiscal Year Ended December 31, 2004 Filed March 29, 2005 File No. 001-06510
Dear Mr. Rickert:
We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.
Sincerely,
Jill S. Davis
Branch Chief
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
January 4, 2006
Mr. Fred W. Rickert
Chief Financial Officer
Maui Land & Pineapple Company, Inc.
120 Kane Street, P.O. Box 187
Kahului, Maui, Hawaii 96733
Re: Maui Land & Pineapple Company, Inc.
Form 10-K for Fiscal Year Ended December 31, 2004
Filed March 29, 2005
File No. 001-06510
Dear Mr. Rickert:
We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.
Sincerely,
Jill S. Davis
Branch Chief
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Mr./Ms.
Company Name
Date, 2005
page 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
100 F Street, NE
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
MAIL STOP 7010
</TEXT>
</DOCUMENT>