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: 0001104659-08-065669

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AI Filing Summary & Sentiment

File numbers found in text: 333-153203

Date

October 24, 2008

Author

Not clearly detected

Form

CORRESP

Company

MAUI LAND & PINEAPPLE CO INC (MLP) (CIK 0000063330)

Letter

VIA EDGAR AND FACSIMILE (202-772-9368) Securities and Exchange Commission Division of Corporation Finance Attention: Ms. Carmen Moncada-Terry Re: Maui Land & Pineapple Company, Inc. Registration Statement on Form S-3 (File No. 333-153203) Request for Acceleration

Dear Ms. Moncada-Terry:

Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of Maui Land & Pineapple Company, Inc., a Hawaii corporation (the “Company”), respectfully requests that the effective date of the Registration Statement on Form S-3 referred to above be accelerated so that it will become effective at 4:00 p.m. Eastern Standard Time on October 24, 2008, or as soon as practicable thereafter.

The Company acknowledges that:

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Thank you for your assistance and cooperation with this matter.

Very truly yours,
MAUI LAND & PINEAPPLE COMPANY, INC.

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CORRESP
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Maui Land & Pineapple
Company, Inc.

120 Kane Street, P.O. Box
187

Kahului, Maui, Hawaii, 96733-6687

October 24, 2008

VIA EDGAR AND FACSIMILE (202-772-9368)

Securities and Exchange
Commission

Division of Corporation
Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention:  Ms. Carmen
Moncada-Terry

  Re:

  Maui Land & Pineapple
  Company, Inc.

  Registration Statement on Form S-3 (File
  No. 333-153203)

  Request for Acceleration

Dear Ms. Moncada-Terry:

Pursuant
to Rule 461 of Regulation C of the General Rules and Regulations
under the Securities Act of 1933, as amended, the undersigned, on behalf of
Maui Land & Pineapple Company, Inc., a Hawaii corporation (the “Company”),
respectfully requests that the effective date of the Registration Statement on Form S-3
referred to above be accelerated so that it will become effective at 4:00 p.m.
Eastern Standard Time on October 24, 2008, or as soon as practicable
thereafter.

The Company acknowledges
that:

  ·

  should the Commission
  or the staff, acting pursuant to delegated authority, declare the filing
  effective, it does not foreclose the Commission from taking any action with
  respect to the filing;

  ·

  the action of the
  Commission or the staff, acting pursuant to delegated authority, in declaring
  the filing effective, does not relieve the Company from its full
  responsibility for the adequacy and accuracy of the disclosure in the filing;
  and

  ·

  the Company may not
  assert this action as a defense in any proceeding initiated by the Commission
  or any person under the federal securities laws of the United States.

Thank
you for your assistance and cooperation with this matter.

  Very truly yours,

  MAUI LAND & PINEAPPLE COMPANY, INC.

   /s/ Robert I.
  Webber

  Robert I. Webber

  Chief Operating Officer, Chief Financial Officer,
  and

  Executive Vice President

SecProbe.io