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SEC Company Response from MAUI LAND & PINEAPPLE CO INC (MLP) (CIK 0000063330) (MLP) — Oct 24, 2008

MAUI LAND & PINEAPPLE CO INC (MLP) (CIK 0000063330)
Date: Oct. 24, 2008 · CIK: 0000063330 · Accession: 0001047469-08-011232

AI Filing Summary & Sentiment

File numbers found in text: 333-153203

Date
October 22, 2008
Author
STRADLING YOCCA CARLSON & RAUTH
Form
CORRESP
Company
MAUI LAND & PINEAPPLE CO INC (MLP) (CIK 0000063330)

Letter

Re:Maui Land & Pineapple Company, Inc. ("MLP") Facsimile Correspondence

[STRADLING YOCCA CARLSON & RAUTH LETTERHEAD]

October 24,

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Ladies and Gentlemen:

Attached herewith, please find facsimile correspondence originally submitted to the Securities and Exchange Commission on October 22, 2008, in connection with MLP's Registration Statement on Form S-3 (File No. 333-153203). We are filing the facsimile as correspondence via the EDGAR filing system.

Should you have any questions regarding the foregoing, please do not hesitate to contact me.

Very truly yours,
STRADLING YOCCA CARLSON & RAUTH

Show Raw Text
CORRESP
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filename1.htm

 [STRADLING YOCCA CARLSON & RAUTH LETTERHEAD]

October 24,
2008

VIA EDGAR

U.S.
Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:Maui Land & Pineapple Company, Inc. ("MLP") Facsimile
Correspondence

Ladies
and Gentlemen:

        Attached
herewith, please find facsimile correspondence originally submitted to the Securities and Exchange Commission on October 22, 2008, in connection with MLP's Registration
Statement on
Form S-3 (File No. 333-153203). We are filing the facsimile as correspondence via the EDGAR filing system.

        Should
you have any questions regarding the foregoing, please do not hesitate to contact me.

Very truly yours,

STRADLING YOCCA CARLSON & RAUTH

/s/ Joshua A. Lane

Joshua A. Lane

Enclosures