<SEC-DOCUMENT>0000891092-14-002701.txt : 20140613
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<ACCEPTANCE-DATETIME>20140331174433
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ACCESSION NUMBER:		0000891092-14-002701
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140331

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ALICO INC
		CENTRAL INDEX KEY:			0000003545
		STANDARD INDUSTRIAL CLASSIFICATION:	AGRICULTURE PRODUCTION - CROPS [0100]
		IRS NUMBER:				590906081
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		10070 DANIELS INTERSTATE COURT STE. 100
		CITY:			FT. MYERS,
		STATE:			FL
		ZIP:			33913
		BUSINESS PHONE:		239-226-2000

	MAIL ADDRESS:	
		STREET 1:		10070 DANIELS INTERSTATE COURT STE. 100
		CITY:			FT. MYERS,
		STATE:			FL
		ZIP:			33913

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ALICO LAND DEVELOPMENT CO
		DATE OF NAME CHANGE:	19740219
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<P STYLE="font: 24pt Times New Roman, Times, Serif; margin: 0"><B>Nelson</B></P>

<P STYLE="font: 24pt Times New Roman, Times, Serif; margin: 0"><B>Mullins</B></P>

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    <TD STYLE="width: 6%; font: 8pt Times New Roman, Times, Serif; layout-grid-mode: line">&nbsp;</TD>
    <TD STYLE="width: 61%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3pt 0 2pt"><B>Nelson Mullins Riley &amp; Scarborough LLP</B></P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 2pt">Attorneys and Counselors at Law</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 2pt">50 N. Laura Street, Suite 2850 / Jacksonville, FL 32202</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 2pt">Tel: 904.665.3600 Fax: 904.665.3641</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">www.nelsonmullins.com</P></TD>
    <TD STYLE="width: 33%">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 2pt">&nbsp;</P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 2pt">&nbsp;</P></TD></TR>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">March 31, 2014</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Beverly A. Singleton</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Staff Accountant - AD Group 5A</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Division of Corporation Finance</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">U.S. Securities &amp; Exchange Commission</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">100 F Street, N.E.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Washington, D.C. 20549</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Singletonb@sec.gov</U><FONT STYLE="color: #000099">
</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 39pt; text-align: right">Re:</TD><TD STYLE="width: 5pt"></TD><TD>Alico, Inc.<BR>
Form 10-K for the Fiscal Year Ended September 30, 2013<BR>
Filed December 9, 2013<BR>
Filer No. 0-00261</TD>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Dear Ms. Singleton:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">On behalf of my
client Alico, Inc., this letter will acknowledge receipt of the Staff's comment letter dated March 24, 2014, regarding the above
referenced filing. This letter also will confirm our conversation on Friday, March 28, 2014, in which you agreed to grant Alico
an extension until April 21, 2014 to respond to the Staff's comment letter.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">Please feel free
to contact me at the telephone number above if you have any questions.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-align: justify">Very truly yours,</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-align: justify">/s/ Daniel B. Nunn, Jr.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-align: justify">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-align: justify">Daniel B. Nunn, Jr.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 6pt 0 2pt; text-align: center"><I>With offices in the District of Columbia,
Florida, Georgia, Massachusetts, North Carolina, South Carolina, Tennessee and West Virginia</I></P>



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