Letter to the SEC (their response is below)

February 3, 2010

Aloha;

My name is Donna Lanakila Willard. My family and I are engaged in recovering our lands from the Maui Land and Pineapple Company.

When reviewing their reprots and statements it appears they are reporting these lands as assests.

Please be advised that they know and have known that they do not own these lands and if they are including them they are knowingly providing false statements and misleading information.

I am requesting that you review my claims and look into these matters.  In an effort to assist you in reviewing my claims enclosed are documents that support my statement that they knowingly falsely reported these lands as assests on their balance sheets.

I also noticed that there has been a steady and almost seemingly systematic selling of shares by officers of this company who according to its auditors is headed toward insolvency. Can these sales be considered violations of insider trading laws?

If you should have any questions my contact information is 808 280 3576 or willard@maui.net.

 Mahalo for your assistance.

 Donna Willard                                                                                                                

Pinehaka Trust                                                                                                                        

P.O. Box 11032                                                                                                                                

Lahaina Hi 96761

cc:Warren Haruki, Maui Land and Pineapple Company