Lindblad Expeditions Holdings, Inc.
96 Morton Street, 9th Floor
New York, New York 10014
June 8, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: J. Elizabeth Packebusch
| Re: | Lindblad Expeditions Holdings, Inc. |
Registration Statement on Form S-3 (Registration No. 333-238847)
Ms. Packebusch:
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 4:00 p.m., eastern time, on June 10, 2020, or as soon as practicable thereafter.
| Very truly yours, | |||
| Lindblad Expeditions Holdings, Inc. | |||
| By: | /s/ Craig Felenstein | ||
| Craig Felenstein | |||
| Chief Financial Officer | |||
