SEC Comment Letter for CARNIVAL CORP (CCL) (CIK 0000815097) (CCL) — Feb 21, 2008
CARNIVAL CORP (CCL) (CIK 0000815097)
Date: Feb. 21, 2008 · CIK: 0000815097 · Accession: 0000000000-08-009237
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3561 February 21, 2008 Micky Arison Chairman of the Board of Directors and Chief Executive Officer Carnival Corporation 3655 N.W. 87th Avenue Miami, Florida 33178-2428 Re: Carnival Corporation Commission File Number: 1-9610 Carnival plc Commission File Number: 1-15136 Form 10-K for the fiscal year ended November 30, 2006 Dear Mr. Arison: We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. S i n c e r e l y , Max A. Webb Assistant Director