March 3, 2011
United States Securities and Exchange Commission
Division of Corporate Finance
100 F. Street, N.E.
Washington, D.C. 20549-0305
Attention: Ms. Beverly A. Singleton
Re: | Carnival Corporation and Carnival plc |
Form 10-K for Fiscal Year Ended November 30, 2010
Filed January 31, 2011
File Nos. 1-09610 and 1-15136
Dear Ms. Singleton,
In connection with the staff’s letter dated February 28, 2011, this will confirm my understanding with you that we have agreed that Carnival Corporation and Carnival plc will respond on or before April 11, 2011.
If you have any questions regarding the above, please contact me at (305) 406-5755.
Sincerely,
/s/ Larry Freedman |
Larry Freedman |
Chief Accounting Officer and Vice President - Controller |
cc: | David Bernstein - Senior Vice President and Chief Financial Officer |
Carnival Corporation at Carnival Place, 3655 N.W. 87 Avenue, Miami, Florida 33178-2428 Tel: (305) 599-2600
Fax: (305) 406-4811
Carnival plc, Registered in England, No. 4039524, with its Registered Office at
Carnival House, 5 Gainsford Street, London SE1 2NE, England Tel: 020 7940 5381 Fax: 020 7940 5382