# EDGAR Filing Document

**Accession Number:** 0000815097
**File Stem:** 0001104659-26-019673
**Filing Date:** 2026-2
**Character Count:** 2622
**Document Hash:** 505e9bd0f0aa3864bfc42ef8125e2b3b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-019673.hdr.sgml**: 20260407

**ACCESSION NUMBER**: 0001104659-26-019673

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260225

**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

CARNIVAL CORPORATION<br> 3655 N.W. 87<sup>th</sup> Avenue<br> Miami, FL 33178

February 25, 2026

<u>VIA EDGAR</u>

Division of Corporation Finance<br> Securities and Exchange Commission<br> 100 F Street, N.E.<br> Washington, D.C. 20549

Attention: Irene Barberena

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| | |
|:---|:---|
| **Re:** | **Carnival Corporation<br> Registration Statement on Form S-4<br> File No. 333-292990<br> Request for Effectiveness** |

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Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, we hereby request that the effective date of the above-captioned Registration Statement on Form S-4 (the "Registration Statement") filed by Carnival Corporation (the "Company") with the U.S. Securities and Exchange Commission (the "Commission") on January 27, 2026 and as amended on February 20, 2026, be accelerated to February 27, 2026 at 4:00 p.m. Eastern Time or as soon thereafter as may be practicable.

We understand that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact John C. Kennedy of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3025 or Luke Jennings of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3591.

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| By: | /s/ Doreen Furnari | /s/ Doreen Furnari |
|  | Name: | Doreen Furnari |
|  | Title: | Company Secretary |

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