# EDGAR Filing Document

**Accession Number:** 0000815097
**File Stem:** 0001104659-26-007036
**Filing Date:** 2026-1
**Character Count:** 2630
**Document Hash:** c1adb9dacc30454fb2b28c8a6348bb9a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-007036.hdr.sgml**: 20260407

**ACCESSION NUMBER**: 0001104659-26-007036

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260127

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CARNIVAL CORP
- **CENTRAL INDEX KEY:** 0000815097
- **STANDARD INDUSTRIAL CLASSIFICATION:** WATER TRANSPORTATION [4400]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 591562976
- **STATE OF INCORPORATION:** R1
- **FISCAL YEAR END:** 1130

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 3655 NW 87TH AVE
- **STREET 2:** PO BOX 1347
- **CITY:** MIAMI
- **STATE:** FL
- **ZIP:** 33178-2428
- **BUSINESS PHONE:** 3055992600

**MAIL ADDRESS:**
- **STREET 1:** 3655 NW 87TH AVE
- **STREET 2:** PO BOX 1347
- **CITY:** MIAMI
- **STATE:** FL
- **ZIP:** 33178

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CARNIVAL CRUISE LINES INC
- **DATE OF NAME CHANGE:** 19920703

Paul, Weiss, Rifkind, Wharton & Garrison LLP<br> 1285 Avenue of the Americas<br> New York, New York 10019-6064

January 27, 2026

**<u>CONFIDENTIAL</u>**

**<u>VIA EDGAR</u>**

Irene Barberena

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Carnival Corporation<br> Registration Statement on Form S-4<br> CIK No. 0000815097** |

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Irene Barberena:

On behalf of our client, Carnival Corporation, a Panama corporation (the "<u>Company</u>"), we hereby submit in electronic form the Company's Registration Statement on Form S-4 (the "<u>Registration Statement</u>"), together with Exhibits, on the date hereof. The Registration Statement is marked to indicate changes from the draft registration statement on Form S-4 confidentially submitted with the Securities and Exchange Commission on December 15, 2025.

In accordance with the public filing guidelines announced by the Division of Corporation Finance on March 3, 2025, the Company has publicly filed the Registration Statement and made the nonpublic draft confidential submission available on the EDGAR system.

If you have any questions regarding the Registration Statement, please do not hesitate to contact the undersigned at (212) 373-3025, Laura Turano at (212) 373-3659 or Luke Jennings at (212) 373-3591.

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| | | |
|:---|:---|:---|
| | | Sincerely,<br>/s/ John C. Kennedy |
| | | John C. Kennedy |
| cc: | Enrique Miguez |  |
|  | Carnival Corporation |  |
|  | Laura C. Turano |  |
|  | Luke Jennings |  |
|  | Paul, Weiss, Rifkind, Wharton & Garrison LLP |  |

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