-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Ef9eq+8dcg0ubdPfmanlSdRuyoVz//YBTh4YqvjwkI8mjRyecDXUMynPLALiGaaX tMBsGngMie3p65wuz7P3sw== 0001047469-08-011232.txt : 20081209 0001047469-08-011232.hdr.sgml : 20081209 20081024180301 ACCESSION NUMBER: 0001047469-08-011232 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20081024 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MAUI LAND & PINEAPPLE CO INC CENTRAL INDEX KEY: 0000063330 STANDARD INDUSTRIAL CLASSIFICATION: CANNED, FRUITS, VEG & PRESERVES, JAMS & JELLIES [2033] IRS NUMBER: 990107542 STATE OF INCORPORATION: HI FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: PO BOX 187 STREET 2: 120 KANE ST CITY: KAHULUI MAUI STATE: HI ZIP: 96733 BUSINESS PHONE: 8088773351 MAIL ADDRESS: STREET 1: PO BOX 187 CITY: KAHULUI STATE: HI ZIP: 96733 CORRESP 1 filename1.htm

[STRADLING YOCCA CARLSON & RAUTH LETTERHEAD]

October 24, 2008

VIA EDGAR

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

    Re:
    Maui Land & Pineapple Company, Inc. ("MLP") Facsimile Correspondence

Ladies and Gentlemen:

        Attached herewith, please find facsimile correspondence originally submitted to the Securities and Exchange Commission on October 22, 2008, in connection with MLP's Registration Statement on Form S-3 (File No. 333-153203). We are filing the facsimile as correspondence via the EDGAR filing system.

        Should you have any questions regarding the foregoing, please do not hesitate to contact me.

    Very truly yours,

 
 
STRADLING YOCCA CARLSON & RAUTH

 
 
/s/ Joshua A. Lane

 
 
Joshua A. Lane

Enclosures


-----END PRIVACY-ENHANCED MESSAGE-----