Correspondence 0001104659-26-019673 from Carnival Corp Ltd. (CCL)
Carnival Corp Ltd.
Date: Feb. 25, 2026 · CIK: 0000815097 · Accession: 0001104659-26-019673
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292990
Letter
Re: Carnival Corporation Registration Statement on Form S-4 File No. 333-292990 Request for Effectiveness
CARNIVAL CORPORATION 3655 N.W. 87 th Avenue Miami, FL 33178
February 25, 2026
VIA EDGAR
Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549
Attention: Irene Barberena
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, we hereby request that the effective date of the above-captioned Registration Statement on Form S-4 (the "Registration Statement") filed by Carnival Corporation (the "Company") with the U.S. Securities and Exchange Commission (the "Commission") on January 27, 2026 and as amended on February 20, 2026, be accelerated to February 27, 2026 at 4:00 p.m. Eastern Time or as soon thereafter as may be practicable.
We understand that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact John C. Kennedy of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3025 or Luke Jennings of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3591.
*****
Very truly yours,
By:
/s/ Doreen Furnari
Show Raw Text
CORRESP 1 filename1.htm CARNIVAL CORPORATION 3655 N.W. 87 th Avenue Miami, FL 33178 February 25, 2026 VIA EDGAR Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Irene Barberena Re: Carnival Corporation Registration Statement on Form S-4 File No. 333-292990 Request for Effectiveness Ladies and Gentlemen: Pursuant to Rule 461 of the Securities Act of 1933, as amended, we hereby request that the effective date of the above-captioned Registration Statement on Form S-4 (the "Registration Statement") filed by Carnival Corporation (the "Company") with the U.S. Securities and Exchange Commission (the "Commission") on January 27, 2026 and as amended on February 20, 2026, be accelerated to February 27, 2026 at 4:00 p.m. Eastern Time or as soon thereafter as may be practicable. We understand that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact John C. Kennedy of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3025 or Luke Jennings of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3591. ***** Very truly yours, By: /s/ Doreen Furnari Name: Doreen Furnari Title: Company Secretary