<SEC-DOCUMENT>0001104659-13-069067-index.html : 20131213
<SEC-HEADER>0001104659-13-069067.hdr.sgml : 20131213
<ACCEPTANCE-DATETIME>20130910211709
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-13-069067
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20130910

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MAUI LAND & PINEAPPLE CO INC
		CENTRAL INDEX KEY:			0000063330
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE [6500]
		IRS NUMBER:				990107542
		STATE OF INCORPORATION:			HI
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		200 VILLAGE ROAD
		CITY:			LAHAINA
		STATE:			HI
		ZIP:			96761
		BUSINESS PHONE:		808-877-1608

	MAIL ADDRESS:	
		STREET 1:		200 VILLAGE ROAD
		CITY:			LAHAINA
		STATE:			HI
		ZIP:			96761
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g205231bc01i001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g205231bc01i001.jpg

</DOCUMENT>
</SEC-DOCUMENT>