[STRADLING YOCCA CARLSON & RAUTH LETTERHEAD]
October 24, 2008
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
- Re:
- Maui Land & Pineapple Company, Inc. ("MLP") Facsimile Correspondence
Ladies and Gentlemen:
Attached herewith, please find facsimile correspondence originally submitted to the Securities and Exchange Commission on October 22, 2008, in connection with MLP's Registration Statement on Form S-3 (File No. 333-153203). We are filing the facsimile as correspondence via the EDGAR filing system.
Should you have any questions regarding the foregoing, please do not hesitate to contact me.
Very truly yours, | ||
STRADLING YOCCA CARLSON & RAUTH | ||
/s/ Joshua A. Lane | ||
Joshua A. Lane |
Enclosures