SEC Comment Letter for LINDBLAD EXPEDITIONS HOLDINGS, INC. (LIND) (CIK 0001512499) (LIND) — Aug 27, 2012
LINDBLAD EXPEDITIONS HOLDINGS, INC. (LIND) (CIK 0001512499)
Date: Aug. 27, 2012 · CIK: 0001512499 · Accession: 0000000000-12-046604
AI Filing Summary & Sentiment
Letter
August 27, 2012 CERTIFIED MAIL RETURN RECEIPT REQUESTED Mr. Mark D. Ein Chief Executive Officer Capitol Acquisition Corp. II 509 7th Street, N.W. Washington, D.C. 20004
Re: Capitol Acquisition Corp. II Registration Statement on Form S-1 Filed February 15, 2011 File No. 333 -172295
Dear Mr. Ein :
It has been more than nine months since you last amended this registration statement and it is now out of date. Within 30 days from the date of this letter, you should either:
amend it to comply with the applicable requirements of the Securities Act of 1933, the rules and regulations under the Act, and the requirements of the form; or
file a request for withdrawal.
If you do not amend the registration statement or file a request for withdrawal (or provide us with a satisfactory explanation of why you have not done either) within 30 days, we may enter an order declaring the registration statement abandoned under rule 479 of the Act .
You may contact Folake Ayoola, Attorney Advisor, at (202) 551 -3673 with any questions.
Sincerely,
/s/ Duc Dang
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August 27, 2012 CERTIFIED MAIL RETURN RECEIPT REQUESTED Mr. Mark D. Ein Chief Executive Officer Capitol Acquisition Corp. II 509 7th Street, N.W. Washington, D.C. 20004 Re: Capitol Acquisition Corp. II Registration Statement on Form S-1 Filed February 15, 2011 File No. 333 -172295 Dear Mr. Ein : It has been more than nine months since you last amended this registration statement and it is now out of date. Within 30 days from the date of this letter, you should either: amend it to comply with the applicable requirements of the Securities Act of 1933, the rules and regulations under the Act, and the requirements of the form; or file a request for withdrawal. If you do not amend the registration statement or file a request for withdrawal (or provide us with a satisfactory explanation of why you have not done either) within 30 days, we may enter an order declaring the registration statement abandoned under rule 479 of the Act . You may contact Folake Ayoola, Attorney Advisor, at (202) 551 -3673 with any questions. Sincerely, /s/ Duc Dang Duc Dang Attorney Advisor Mr. Mark D. Ein Capitol Acquisition Corp. II August 27, 2012 Page 2 cc: David Alan Miller, Esq. Jeffrey M. Gallant, Esq. Graubard Miller The Chrysler Building 405 Lexington Avenue New York, New York 10174 Deanna L. Kirkpatrick, Esq. Davis Polk & Wardwell LLP 450 Lexington Avenue New York, New York 10017