Correspondence 0001193125-24-118045 from Viking Holdings Ltd (VIK) (CIK 0001745201) (VIK)
Viking Holdings Ltd (VIK) (CIK 0001745201)
Date: April 26, 2024 · CIK: 0001745201 · Accession: 0001193125-24-118045
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File numbers found in text: 333-278515
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CORRESP 1 filename1.htm CORRESP VIKING HOLDINGS LTD 94 Pitts Bay Road Pembroke, Bermuda HM 08 April 26, 2024 VIA EMAIL & EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, DC 20549-3561 Re: Viking Holdings Ltd (the “Company”) Registration Statement on Form F-1 (Registration No. 333-278515) Ladies and Gentlemen: Pursuant to Rule 461(a) of the General Rules and Regulations under the Securities Act of 1933, as amended, we respectfully request that the effective date of the Company’s Registration Statement on Form F-1 (File No. 333-278515) be accelerated by the Securities and Exchange Commission to 4:30 p.m. Washington D.C. time on April 30, 2024, or as soon as practicable thereafter. We request that we be notified of such effectiveness by a telephone call to Gregg Noel of Skadden, Arps, Slate, Meagher & Flom LLP at (650) 470-4540 and that such effectiveness also be confirmed in writing. Very truly yours, Viking Holdings Ltd By: /s/ Leah Talactac Name: Leah Talactac Title: Chief Financial Officer cc: Torstein Hagen, Chief Executive Officer, Viking Holdings Ltd Leah Talactac, Chief Financial Officer, Viking Holdings Ltd Allison Becker, General Counsel, Viking Holdings Ltd Ryan J. Dzierniejko, Skadden, Arps, Slate, Meagher & Flom LLP Christopher Lueking, Latham & Watkins LLP Scott Westhoff, Latham & Watkins LLP Jonathan Sarna, Latham & Watkins LLP