lindb20240806_corresp.htm

0001437749-24-025036.txt : 20240910 0001437749-24-025036.hdr.sgml : 20240910 20240807093752 ACCESSION NUMBER: 0001437749-24-025036 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20240807 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LINDBLAD EXPEDITIONS HOLDINGS, INC. CENTRAL INDEX KEY: 0001512499 STANDARD INDUSTRIAL CLASSIFICATION: TRANSPORTATION SERVICES [4700] ORGANIZATION NAME: 01 Energy & Transportation IRS NUMBER: 274749725 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 96 MORTON STREET STREET 2: 9TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10014 BUSINESS PHONE: 212-261-9000 MAIL ADDRESS: STREET 1: 96 MORTON STREET STREET 2: 9TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10014 FORMER COMPANY: FORMER CONFORMED NAME: Capitol Acquisition Corp. II DATE OF NAME CHANGE: 20110208 CORRESP 1 filename1.htm lindb20240806_corresp.htm

Lindblad Expeditions Holdings, Inc.
96 Morton Street, 9th Floor
New York, New York 10014

August 7, 2024

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Cheryl Brown

Re: Lindblad Expeditions Holdings, Inc.

Registration Statement on Form S‑1 (Registration No. 333-281186)

Ms. Brown:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant, Lindblad Expeditions Holdings, Inc., hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective at 4:30 p.m., eastern time, on August 9, 2024, or as soon as practicable thereafter.

Very truly yours,

Lindblad Expeditions Holdings, Inc.

By: /s/ L. Dyson Dryden

L. Dyson Dryden

Interim Chief Financial Officer