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SEC Company Response from CARNIVAL CORP (CCL) (CIK 0000815097) (CCL) — Feb 24, 2015

CARNIVAL CORP (CCL) (CIK 0000815097)
Date: Feb. 24, 2015 · CIK: 0000815097 · Accession: 0001193125-15-059805

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Referenced dates: February 18, 2015

Date
February 24, 2015
Author
Larry Freedman
Form
CORRESP
Company
CARNIVAL CORP (CCL) (CIK 0000815097)

Letter

United States Securities and Exchange Commission Division of Corporate Finance Attention: Ms. Effie Simpson Form 10-K for Fiscal Year Ended November 30, 2014 Filed January 29, 2015 File Nos. 1-09610 and 1-15136

Re: Carnival Corporation and Carnival plc

Dear Ms. Simpson:

In connection with the staff’s letter dated February 18, 2015, this will confirm my understanding with you that we have agreed that Carnival Corporation and Carnival plc will respond on or before March 18, 2015.

If you have any questions regarding the above, please contact me at (305) 406-5755.

Sincerely,
Larry Freedman

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CORRESP
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CORRESP

 February 24, 2015

United States Securities and Exchange Commission

 Division of
Corporate Finance

 100 F. Street, N.E.

 Washington, D.C.
20549

 Attention: Ms. Effie Simpson

Re:
Carnival Corporation and Carnival plc

Form 10-K for Fiscal Year Ended November 30, 2014

Filed January 29, 2015

File Nos. 1-09610 and 1-15136

Dear Ms. Simpson:

In connection with the staff’s letter dated February 18, 2015, this will confirm my understanding with you that we have agreed that Carnival
Corporation and Carnival plc will respond on or before March 18, 2015.

 If you
have any questions regarding the above, please contact me at (305) 406-5755.

Sincerely,

 Larry Freedman

 Chief
Accounting Officer and Vice President – Controller

 cc: David Bernstein –
Senior Vice President and Chief Financial Officer

 cc: Robert Stafford – Director

Carnival Place, 3655 N.W. 87 Avenue, Miami, Florida 33178-2428Tel: (305) 599-2600 Fax: (305) 406-4811

Registered in England Company No. 4039524

Carnival House, 100 Harbour Parade, Southampton SO15 1ST Tel: +44 023 8065 5000 Fax: +44
023 8065 7513