Royal Caribbean Cruises Ltd.
| 1050 Caribbean Way | tel: 305.539.6000 | |
| Miami, Fl 33132.2096 USA | www.royalcaribbean.com |
July 29, 2011
VIA EDGAR AND OVERNIGHT MAIL
Theresa Messinese
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549-3561
Reference: Royal Caribbean Cruises Ltd. (the “Company”)
Form 10-K for Fiscal Year Ended December 31, 2010
Filed February 24, 2011
File No. 001-11884
Dear Ms. Messinese:
I am writing this letter to confirm our conversation on July 25, 2011 regarding the Staff’s request for certain additional information from the Company in connection with the Company’s response to the Staff comment letter dated June 3, 2011 regarding the above-referenced filing. As discussed, the Company is working to compile and provide such information on a timely basis.
If you have any questions regarding the foregoing, please feel free to contact me at (305) 539-6245.
Very truly yours,
/s/ Henry Pujol
Henry Pujol
Vice President, Corporate Controller
| cc: | Lyn Shenk, Securities and Exchange Commission |
| Doug Jones, Securities and Exchange Commission | |
| Brian J. Rice, Royal Caribbean Cruises Ltd. | |
| Bradley H. Stein, Royal Caribbean Cruises Ltd. | |
| Valerie Ford Jacob, Fried, Frank, Harris, Shriver & Jacobson, LLP |