SEC Comment Letter for CARNIVAL CORP (CCL) (CIK 0000815097) (CCL) — Jul 9, 2013
CARNIVAL CORP (CCL) (CIK 0000815097)
Date: July 9, 2013 · CIK: 0000815097 · Accession: 0000000000-13-037263
AI Filing Summary & Sentiment
Reasoning
Letter
July 9, 2013 Via Email David Bernstein Chief Financial Officer Carnival Corporation Carnival plc 3655 N.W. 87th Avenue Miami, Florida 33178 -2428 Carnival plc Form 10 -K for the year ended November 30, 2012 Filed January 29, 2013 File No. 001 -15136
Re: Carnival Corporation Form 10-K for the year ended November 30, 2012 Filed January 29, 2013 File No. 001 -09610
Dear Mr. Bernstein :
We have completed our review of your filings . 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 s 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 di sclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Lyn Shenk for
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July 9, 2013 Via Email David Bernstein Chief Financial Officer Carnival Corporation Carnival plc 3655 N.W. 87th Avenue Miami, Florida 33178 -2428 Re: Carnival Corporation Form 10-K for the year ended November 30, 2012 Filed January 29, 2013 File No. 001 -09610 Carnival plc Form 10 -K for the year ended November 30, 2012 Filed January 29, 2013 File No. 001 -15136 Dear Mr. Bernstein : We have completed our review of your filings . 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 s 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 di sclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Lyn Shenk for David R. Humphrey Accounting Branch Chief