SEC Comment Letter 0000000000-24-011960 to LINDBLAD EXPEDITIONS HOLDINGS, INC. (LIND)
LINDBLAD EXPEDITIONS HOLDINGS, INC.
Date: Oct. 25, 2024 · CIK: 0001512499 · Accession: 0000000000-24-011960
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File numbers found in text: 001-35898
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October 25, 2024
Dyson Dryden
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 Fiscal Year ended December 31, 2023
Filed March 6, 2024
File No. 001-35898
Dear Dyson Dryden:
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 Energy & Transportation