0000884887-12-000041.txt : 20120815 0000884887-12-000041.hdr.sgml : 20120815 20120523155547 ACCESSION NUMBER: 0000884887-12-000041 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120523 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 corresp20120523.htm


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

May 23, 2012

VIA EDGAR AND OVERNIGHT MAIL

Lyn Shenk
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, 2011
Filed February 29, 2012
File No. 001-11884

Dear Mr. Shenk:
 
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 May 10, 2012 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 June 7, 2012.

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:
Aamira Chaudhry, 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