# CORRESP — CARNIVAL CORP (CCL) (CIK 0000815097) > CARNIVAL CORP (CCL) (CIK 0000815097) → SEC staff · filed 2026-02-20 · ticker CCL · SIC 4400 ## What is this A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters. ## Key facts - **Accession number:** 0001104659-26-018149 - **Form:** CORRESP - **Filer:** CARNIVAL CORP (CCL) (CIK 0000815097) - **CIK:** 0000815097 - **Ticker:** CCL - **Filed:** 2026-02-20 - **SIC industry:** 4400 - **HQ:** Miami, FL ## Primary source PDF letter: https://www.sec.gov/Archives/edgar/data/815097/000110465926018149/filename1.htm EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=815097&type=UPLOAD&dateb=&owner=include&count=40 ## Other comment-letter activity for CARNIVAL CORP (CCL) (CIK 0000815097) - CORRESP — 2026-02-25 — /comment-letter/0001104659-26-019673 - CORRESP — 2026-01-27 — /comment-letter/0001104659-26-007036 ## Citation > US Securities and Exchange Commission, EDGAR CORRESP comment letter, CARNIVAL CORP (CCL) (CIK 0000815097) (CIK 0000815097), filed 2026-02-20, accession 0001104659-26-018149. Retrieved via MORVS 2026-11-03 from https://api.morvs.ai/comment-letter/0001104659-26-018149. --- *[SEC comment letters dataset](/datasets/sec-comment-letters) · CC0 1.0*