SEC Comment Letter for LINDBLAD EXPEDITIONS HOLDINGS, INC. (LIND) (CIK 0001512499) (LIND) — Jun 22, 2015
LINDBLAD EXPEDITIONS HOLDINGS, INC. (LIND) (CIK 0001512499)
Date: June 22, 2015 · CIK: 0001512499 · Accession: 0000000000-15-032783
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June 22, 2015 Mark Ein Chief Executive Officer Capitol Acquisition Corp. II 509 7th Street, N.W. Washington, D.C. 20004 Re: Capitol Acquisition Corp. II Preliminary Proxy Statement on Schedule 14A Filed March 31 , 2015 File No. 001 -35898 Dear Mr. Ein: We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ A.N. Parker Anne Nguyen Parker Assistant Director cc: Jeffrey M. Gallant , Esq. Graubard Miller