SEC Comment Letter for MAUI LAND & PINEAPPLE CO INC (MLP) (CIK 0000063330) (MLP) — Nov 14, 2013
MAUI LAND & PINEAPPLE CO INC (MLP) (CIK 0000063330)
Date: Nov. 14, 2013 · CIK: 0000063330 · Accession: 0000000000-13-062592
AI Filing Summary & Sentiment
Letter
November 14, 2013 Via E -mail Mr. Tim T. Esaki Chief Financial Officer Maui Land & Pineapple Company, Inc. 200 Village Road Lahaina, Maui, HI 96761
Re: Maui Land & Pineapple Company, Inc. Form 10 -K for the Year Ended December 31, 2012 Filed March 1, 2013 File No. 1 -06510
Dear Mr. Esaki :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Kristi Marrone
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November 14, 2013 Via E -mail Mr. Tim T. Esaki Chief Financial Officer Maui Land & Pineapple Company, Inc. 200 Village Road Lahaina, Maui, HI 96761 Re: Maui Land & Pineapple Company, Inc. Form 10 -K for the Year Ended December 31, 2012 Filed March 1, 2013 File No. 1 -06510 Dear Mr. Esaki : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kristi Marrone Kristi Marrone Staff Accountant