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SEC Comment Letter for ROYAL CARIBBEAN CRUISES LTD (RCL) (CIK 0000884887) (RCL) — Nov 29, 2005

ROYAL CARIBBEAN CRUISES LTD (RCL) (CIK 0000884887)
Date: Nov. 29, 2005 · CIK: 0000884887 · Accession: 0000000000-05-059727

AI Filing Summary & Sentiment

File numbers found in text: 001-11884

Date
November 28, 2005
Author
Michael Fay
Form
UPLOAD
Company
ROYAL CARIBBEAN CRUISES LTD (RCL) (CIK 0000884887)

Letter

Mail stop 3561 November 28, 2005 Mr. Richard D. Fain Chairman and Chief Executive Officer Royal Caribbean Cruises, Ltd. 1050 Caribbean Way Miami, FL 33132

Re: Royal Caribbean Cruises, Ltd. Form 10-K for the year ended December 31, 2004 File No. 001-11884 Filed March 14, 2005

Dear Mr. Fain:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

Sincerely,
Michael Fay
Branch Chief Accountant

Show Raw Text
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<TEXT>

Mail stop 3561

      November 28, 2005

Mr. Richard D. Fain
Chairman and Chief Executive Officer
Royal Caribbean Cruises, Ltd.
1050 Caribbean Way
Miami, FL 33132

      Re:	Royal Caribbean Cruises, Ltd.
      Form 10-K for the year ended December 31, 2004
      File No. 001-11884
		Filed March 14, 2005

Dear Mr. Fain:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,

								Michael Fay
								Branch Chief Accountant

Via facsimile:  Luis E. Leon, CFO
		(305) 372-0441

</TEXT>
</DOCUMENT>