Correspondence 0001104659-26-018149 from Carnival Corp Ltd. (CCL)
Carnival Corp Ltd.
Date: Feb. 20, 2026 · CIK: 0000815097 · Accession: 0001104659-26-018149
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Paul, Weiss, Rifkind, Wharton & Garrison LLP 1285 Avenue of the Americas New York, New York 10019-6064
February 20, 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
Amendment No. 1 to 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 Amendment No. 1 (the " Amendment ") to the Company's Registration Statement on Form S-4 (the " Registration Statement "), together with Exhibits, on the date hereof. The Amendment is marked to indicate changes from the Registration Statement filed with the Securities and Exchange Commission on January 27, 2026.
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 February 20, 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 Amendment No. 1 to 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 Amendment No. 1 (the " Amendment ") to the Company's Registration Statement on Form S-4 (the " Registration Statement "), together with Exhibits, on the date hereof. The Amendment is marked to indicate changes from the Registration Statement filed with the Securities and Exchange Commission on January 27, 2026. 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