0001571049-16-012897.txt : 20160426 0001571049-16-012897.hdr.sgml : 20160426 20160310150642 ACCESSION NUMBER: 0001571049-16-012897 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20160310 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Norwegian Cruise Line Holdings Ltd. CENTRAL INDEX KEY: 0001513761 STANDARD INDUSTRIAL CLASSIFICATION: WATER TRANSPORTATION [4400] IRS NUMBER: 980691007 STATE OF INCORPORATION: D0 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7665 CORPORATE DRIVE CITY: MIAMI STATE: FL ZIP: 33126 BUSINESS PHONE: 305-436-4000 MAIL ADDRESS: STREET 1: 7665 CORPORATE DRIVE CITY: MIAMI STATE: FL ZIP: 33126 CORRESP 1 filename1.htm

 

 

March 10, 2016

 

VIA EDGAR

 

Melissa Raminpour

Branch Chief

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-3628

 

Re: Norwegian Cruise Line Holdings Ltd.

Form 10-K for the Year Ended December 31, 2014

Filed February 27, 2015

File No. 001-35784

 

Dear Ms. Raminpour:

 

I am writing this letter to confirm my conversation with Claire Erlanger regarding Norwegian Cruise Line Holdings Ltd.’s (the “Company”) response to the comments of the staff (the “Staff”) of the United States Securities and Exchange Commission contained in your letter dated February 25, 2016 (the “Comment Letter”), regarding the above-referenced Form 10-K for the year ended December 31, 2014. The Company is preparing 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 March 24, 2016.

 

If you have any questions regarding the foregoing, please contact either me at (305) 436-4690 or Wendy A. Beck, Executive Vice President and Chief Financial Officer at (305) 436-4098.

 

Respectfully submitted,
   
 By: /s/ Daniel S. Farkas
   
 Name: Daniel S. Farkas, Esq.
 Title:  Senior Vice President and General Counsel

 

cc:Claire Erlanger
   
  Beverly A. Singleton
   
  Frank J. Del Rio, President and Chief Executive Officer
   
  Wendy A. Beck, Executive Vice President and Chief Financial Officer
   
  Faye L. Ashby, Senior Vice President and Chief Accounting Officer

 

 

 

 

7665 Corporate Center DriveMiami, Florida 33126Tel. 305.436.4000

 

 

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