Correspondence 0001437749-24-008491 from LINDBLAD EXPEDITIONS HOLDINGS, INC. (LIND)
LINDBLAD EXPEDITIONS HOLDINGS, INC.
Date: March 19, 2024 · CIK: 0001512499 · Accession: 0001437749-24-008491
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File numbers found in text: 333-277712
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Lindblad Expeditions Holdings, Inc.
96 Morton Street, 9th Floor
New York, New York 10014
March 19, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Cheryl Brown
Re: Lindblad Expeditions Holdings, Inc.
Registration Statement on Form S‑3 (Registration No. 333-277712)
Ms. Brown:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant, Lindblad Expeditions Holdings, Inc., hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective at 4:30 p.m., eastern time, on March 21, 2024, or as soon as practicable thereafter.
Very truly yours,
Lindblad Expeditions Holdings, Inc.
By: /s/ Craig Felenstein
Craig Felenstein
Chief Financial Officer