TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 31, 2022 Jason T. Liberty Chief Executive Officer Royal Caribbean Cruises Ltd. 1050 Caribbean Way Miami, Florida 33132 Re: Royal Caribbean Cruises Ltd. Form 10-K for the Fiscal Year Ended December 31, 2020 Filed February 26, 2021 File No. 001-11884 Dear Mr. Liberty: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Energy & Transportation