0000884887-11-000021.txt : 20111116 0000884887-11-000021.hdr.sgml : 20111116 20110615160538 ACCESSION NUMBER: 0000884887-11-000021 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110615 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ROYAL CARIBBEAN CRUISES LTD CENTRAL INDEX KEY: 0000884887 STANDARD INDUSTRIAL CLASSIFICATION: WATER TRANSPORTATION [4400] IRS NUMBER: 980081645 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1050 CARIBBEAN WAY CITY: MIAMI STATE: FL ZIP: 33132 BUSINESS PHONE: 3055396000 MAIL ADDRESS: STREET 1: 1050 CARIBBEAN WAY CITY: MIAMI STATE: FL ZIP: 33132 FORMER COMPANY: FORMER CONFORMED NAME: RA HOLDINGS INC DATE OF NAME CHANGE: 19920424 CORRESP 1 filename1.htm Unassociated Document

Royal Caribbean Cruises Ltd.
1050 Caribbean Way
tel: 305.539.6000
Miami, Fl 33132.2096 USA
www.royalcaribbean.com


June 15, 2011

VIA EDGAR AND OVERNIGHT MAIL

Theresa Messinese
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC  20549-3561

Reference:             Royal Caribbean Cruises Ltd.
Form 10-K for Fiscal Year Ended December 31, 2010
Filed February 24, 2011
File No. 001-11884

Dear Ms. Messinese:
 
I am writing this letter to confirm our conversation earlier today regarding Royal Caribbean Cruises Ltd.'s (the “Company”) response to the comment letter of the Staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission dated June 3, 2011 regarding the above-referenced filing.  The Company is working on a response to the Staff’s comments and is coordinating its review with its outside advisors.  As discussed, the Company intends to file its response to the Staff’s comment letter by July 8, 2011.

If you have any questions regarding the foregoing, please feel free to contact me at (305) 539-6245.

Very truly yours,

         /s/ Henry Pujol

Henry Pujol
Vice President, Corporate Controller


  cc:
Lyn Shenk, Securities and Exchange Commission
Doug Jones, Securities and Exchange Commission
Brian J. Rice, Royal Caribbean Cruises Ltd.
Bradley H. Stein, Royal Caribbean Cruises Ltd.
Valerie Ford Jacob, Fried, Frank, Harris, Shriver & Jacobson, LLP