SecProbe.io

Mail Stop 3561
        September 10, 2015

Sven -Olof Lindblad
Chief Executive Officer
Lindblad Expeditions Holdings , Inc.
96 Morton Street, 9th Floor
New York, NY 10014

Re: Lindblad  Expeditions Holdings , Inc .
  Registration Statement on Form S-3
Filed  August 28 , 2015
  File No.  333-206657

Dear Mr. Lindblad :

This is to advise you that we have not  reviewed and will not review your registration
statement .

We urge 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 Act of 193 3 and
all applicable Securities  Act rules require.   Since the company and its management are  in
possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and adequacy of the disclosures they have made.

In the event you request acceleration of the effective date of the pending regist ration
statement , please provide  a written statement from the company acknowledging that:

 should the Commission or the staff, acting pursuant to delegated authority, declare the
filing effective, it does not foreclose the Commission from taking any action wit h respect
to the filing;

 the action of the Commission or the staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve the company from its full responsibility for
the adequacy and accuracy of the disclosure in th e filing; and

 the company may not assert staff comments and the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.

Please refer to Rules 460 and 4 61 regarding requests for  acceleration .  We will consider a
written request for acceleration of the effective date of the registration statement as confirmation

Sven-Olof Lindblad
Lindblad Expeditions Holdings , Inc.
September 10, 2015
Page 2

 of the fact that those requesting acceleration are aware of their respective responsibilities u nder
the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed
public offering of the registered securities .

Please  contact Ada D. Sarmento  at (202)  551-3798  with any questions.

Sincerely,

 /s/ Justin Dobbie

Justin Dobbie
Legal  Branch Chief
Office of Transportation and Leisure

cc: Steven B. Chameides , Esq.