SEC Comment Letter for LINDBLAD EXPEDITIONS HOLDINGS, INC. (LIND) (CIK 0001512499) (LIND) — Jul 2, 2019
LINDBLAD EXPEDITIONS HOLDINGS, INC. (LIND) (CIK 0001512499)
Date: July 2, 2019 · CIK: 0001512499 · Accession: 0000000000-19-010654
AI Filing Summary & Sentiment
File numbers found in text: 001-35898
Letter
July 2, 2019 Craig I. Felenstein Chief Financial Officer Lindblad Expeditions Holdings, Inc. 96 Morton Street, 9th Floor New York, New York 10014 Re:Lindblad Expeditions Holdings, Inc. Form 10-K for the Year Ended December 31, 2018 Filed February 28, 2019 File No. 001-35898 Dear Mr. Felenstein: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Transportation and Leisure cc: Thomas Naiman
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July 2, 2019
Craig I. Felenstein
Chief Financial Officer
Lindblad Expeditions Holdings, Inc.
96 Morton Street, 9th Floor
New York, New York 10014
Re:Lindblad Expeditions Holdings, Inc.
Form 10-K for the Year Ended December 31, 2018
Filed February 28, 2019
File No. 001-35898
Dear Mr. Felenstein:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Transportation and Leisure
cc: Thomas Naiman