Correspondence 0001104659-26-007036 from Carnival Corp Ltd. (CCL)
Carnival Corp Ltd.
Date: Jan. 27, 2026 · CIK: 0000815097 · Accession: 0001104659-26-007036
AI Filing Summary & Sentiment
Reasoning
Letter
Paul, Weiss, Rifkind, Wharton & Garrison LLP 1285 Avenue of the Americas New York, New York 10019-6064
January 27, 2026
CONFIDENTIAL
VIA EDGAR
Irene Barberena
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Carnival Corporation Registration Statement on Form S-4 CIK No. 0000815097
Irene Barberena:
On behalf of our client, Carnival Corporation, a Panama corporation (the " Company "), we hereby submit in electronic form the Company's Registration Statement on Form S-4 (the " Registration Statement "), together with Exhibits, on the date hereof. The Registration Statement is marked to indicate changes from the draft registration statement on Form S-4 confidentially submitted with the Securities and Exchange Commission on December 15, 2025.
In accordance with the public filing guidelines announced by the Division of Corporation Finance on March 3, 2025, the Company has publicly filed the Registration Statement and made the nonpublic draft confidential submission available on the EDGAR system.
If you have any questions regarding the Registration Statement, please do not hesitate to contact the undersigned at (212) 373-3025, Laura Turano at (212) 373-3659 or Luke Jennings at (212) 373-3591.
Sincerely,
/s/ John C. Kennedy
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CORRESP 1 filename1.htm Paul, Weiss, Rifkind, Wharton & Garrison LLP 1285 Avenue of the Americas New York, New York 10019-6064 January 27, 2026 CONFIDENTIAL VIA EDGAR Irene Barberena Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Carnival Corporation Registration Statement on Form S-4 CIK No. 0000815097 Irene Barberena: On behalf of our client, Carnival Corporation, a Panama corporation (the " Company "), we hereby submit in electronic form the Company's Registration Statement on Form S-4 (the " Registration Statement "), together with Exhibits, on the date hereof. The Registration Statement is marked to indicate changes from the draft registration statement on Form S-4 confidentially submitted with the Securities and Exchange Commission on December 15, 2025. In accordance with the public filing guidelines announced by the Division of Corporation Finance on March 3, 2025, the Company has publicly filed the Registration Statement and made the nonpublic draft confidential submission available on the EDGAR system. If you have any questions regarding the Registration Statement, please do not hesitate to contact the undersigned at (212) 373-3025, Laura Turano at (212) 373-3659 or Luke Jennings at (212) 373-3591. Sincerely, /s/ John C. Kennedy John C. Kennedy cc: Enrique Miguez Carnival Corporation Laura C. Turano Luke Jennings Paul, Weiss, Rifkind, Wharton & Garrison LLP