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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001047469-08-011232.txt : 20081209
<SEC-HEADER>0001047469-08-011232.hdr.sgml : 20081209
<ACCEPTANCE-DATETIME>20081024180301
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001047469-08-011232
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20081024

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MAUI LAND & PINEAPPLE CO INC
		CENTRAL INDEX KEY:			0000063330
		STANDARD INDUSTRIAL CLASSIFICATION:	CANNED, FRUITS, VEG & PRESERVES, JAMS & JELLIES [2033]
		IRS NUMBER:				990107542
		STATE OF INCORPORATION:			HI
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 187
		STREET 2:		120 KANE ST
		CITY:			KAHULUI MAUI
		STATE:			HI
		ZIP:			96733
		BUSINESS PHONE:		8088773351

	MAIL ADDRESS:	
		STREET 1:		PO BOX 187
		CITY:			KAHULUI
		STATE:			HI
		ZIP:			96733
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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</FONT> <FONT SIZE=2>[STRADLING YOCCA CARLSON&nbsp;&amp; RAUTH LETTERHEAD]</FONT></P>

<P ALIGN="CENTER" style="font-family:times;"><FONT SIZE=2>October&nbsp;24,
2008 </FONT></P>

<P style="font-family:times;"><FONT SIZE=2><B>VIA EDGAR</B></FONT></P>

<P style="font-family:times;"><FONT SIZE=2>U.S.
Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100&nbsp;F Street, N.E.<BR>
Washington, D.C. 20549 </FONT></P>

<UL>
<DL compact>
<DT style='font-family:times;margin-bottom:-11pt;'><FONT SIZE=2><I>Re:</I></FONT></DT><DD style="font-family:times;"><FONT SIZE=2><I><U>Maui Land&nbsp;&amp; Pineapple Company,&nbsp;Inc. ("MLP") Facsimile
Correspondence</U></I></FONT></DD></DL>
</UL>

<P style="font-family:times;"><FONT SIZE=2>Ladies
and Gentlemen: </FONT></P>

<P style="font-family:times;"><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Attached
herewith, please find facsimile correspondence originally submitted to the Securities and Exchange Commission on October&nbsp;22, 2008, in connection with MLP's Registration
Statement on
Form&nbsp;S-3 (File No.&nbsp;333-153203). We are filing the facsimile as correspondence via the EDGAR filing system. </FONT></P>

<P style="font-family:times;"><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Should
you have any questions regarding the foregoing, please do not hesitate to contact me. </FONT></P>

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<TD style="font-family:times;"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD style="font-family:times;"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD style="font-family:times;"><FONT SIZE=2>Very truly yours,</FONT></TD>
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<TD style="font-family:times;"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD style="font-family:times;"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD style="font-family:times;"><BR><FONT SIZE=2>STRADLING YOCCA CARLSON&nbsp;&amp; RAUTH</FONT></TD>
</TR>
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<TD style="font-family:times;"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD style="font-family:times;"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD style="font-family:times;"><BR><FONT SIZE=2>/s/ Joshua A. Lane</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD style="font-family:times;"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD style="font-family:times;"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD style="font-family:times;"><BR><FONT SIZE=2>Joshua A. Lane</FONT></TD>
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<P style="font-family:times;"><FONT SIZE=2>Enclosures
</FONT></P>

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