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SEC Company Response from ROYAL CARIBBEAN CRUISES LTD (RCL) (CIK 0000884887) (RCL) — Oct 1, 2021

ROYAL CARIBBEAN CRUISES LTD (RCL) (CIK 0000884887)
Date: Oct. 1, 2021 · CIK: 0000884887 · Accession: 0001104659-21-122157

AI Filing Summary & Sentiment

File numbers found in text: 001-11884

Referenced dates: September 17, 2021

Date
October 1, 2021
Author
/s/ R. Alexander Lake
Form
CORRESP
Company
ROYAL CARIBBEAN CRUISES LTD (RCL) (CIK 0000884887)

Letter

VIA EDGAR Office of Energy & Transportation Division of Corporation Finance RE: Royal Caribbean Cruises Ltd. Form 10-K for the Fiscal Year Ended December 31, 2020 Filed February 26, 2021 File No. 001-11884

Dear Mr. Skinner:

Royal Caribbean Cruises Ltd. (the “Company”) is in receipt of the letter of the Staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission dated September 17, 2021, in relation to the above-referenced filing. As discussed with Ms. Diane Fritz, the Company is finalizing its response, which it intends to submit no later than October 15, 2021.

Please feel free to contact me if you have any questions.

Very truly yours,
/s/ R. Alexander Lake

Show Raw Text
CORRESP
1
filename1.htm

October 1, 2021

VIA EDGAR

Mr. Brad Skinner

Office of Energy & Transportation

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549-3561

 RE: Royal Caribbean Cruises Ltd.

Form 10-K for the Fiscal Year Ended December
31, 2020

Filed February 26, 2021

File No. 001-11884

Dear Mr. Skinner:

Royal Caribbean Cruises Ltd. (the “Company”)
is in receipt of the letter of the Staff of the Division of Corporation Finance of the U.S. Securities and Exchange Commission dated September
17, 2021, in relation to the above-referenced filing.  As discussed with Ms. Diane Fritz, the Company is finalizing its response,
which it intends to submit no later than October 15, 2021.

Please feel free to contact me if you have any
questions.

    Very truly yours,

    /s/ R. Alexander Lake

    R. Alexander Lake

    Senior Vice President,

    Chief Legal Officer and Secretary

 cc: Diane Fritz, U.S. Securities and Exchange Commission

Jason T. Liberty, Royal Caribbean Cruises Ltd.

Henry L. Pujol, Royal Caribbean Cruises Ltd.

1050 Caribbean Way, Miami, Florida 33132-2028 | 305
539 6000 | royalcaribbeangroup.com