SEC Comment Letter for CARNIVAL CORP (CCL) (CIK 0000815097) (CCL) — Mar 19, 2015

CARNIVAL CORP (CCL) (CIK 0000815097)
Date: March 19, 2015 · CIK: 0000815097 · Accession: 0000000000-15-016371

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File numbers found in text: 001-09610, 001-15136

Date

November 30, 2014

Author

/s/ Melissa Raminpour

Form

UPLOAD

Company

CARNIVAL CORP (CCL) (CIK 0000815097)

Letter

March 19 , 2015 Mr. David Bernstein Chief Financial Officer Carnival Corporation Carnival PLC 3655 NW 87th Avenue Miami, FL 33178 Carnival PLC Form 10 -K for the Year Ended November 30, 2014 Filed January 29, 2015 File No. 001-15136

Re: Carnival Corporation Form 10-K for the Year E nded November 30, 2014 Filed January 29, 2015 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 filings 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 filings to be certain that the filings include the informatio n the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Melissa Raminpour

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March 19 , 2015

Mr. David Bernstein
Chief  Financial  Officer
Carnival Corporation
Carnival PLC
3655 NW 87th Avenue
Miami, FL 33178

Re: Carnival Corporation
 Form 10-K for the Year E nded November 30, 2014
Filed January 29, 2015
  File No.  001-09610

Carnival PLC
Form 10 -K for the Year Ended  November 30, 2014
Filed January 29, 2015
  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 filings 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 filings to be certain that the filings include the
informatio n the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

               /s/ Melissa Raminpour

Melissa Raminpour
Branch Chief

SecProbe.io