SEC Comment Letter for American Airlines Group (AAL) — May 23, 2008

American Airlines Group Inc.
Date: May 23, 2008 · CIK: 0000006201 · Accession: 0000000000-08-026455

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

May 23, 2008

Author

David R. Humphrey

Form

UPLOAD

Company

American Airlines Group Inc.

Letter

Mail Stop 3561 May 23, 2008 Via Facsimile and U.S. Mail Mr. Thomas W. Horton Chief Financial Officer AMR CORPORATION 4333 Amon Carter Boulevard Fort Worth, Texas 76155 American Airlines, Inc. Form 10-K for the year ended December 31, 2007 File No. 1-02691

Re: AMR Corporation Form 10-K for the year ended December 31, 2007 File No. 1-08400 and

Dear Mr. Horton: We have completed our review of your Forms 10-K and have no further comments at this time. Sincerely, David R. Humphrey Branch Chief

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Mail Stop 3561         May 23, 2008  Via Facsimile and U.S. Mail

 Mr. Thomas W. Horton   Chief Financial Officer AMR CORPORATION 4333 Amon Carter Boulevard Fort Worth, Texas  76155

Re: AMR Corporation
 Form 10-K for the year ended December 31, 2007  File No. 1-08400
and

  American Airlines, Inc.
 Form 10-K for the year ended December 31, 2007
 File No. 1-02691

Dear Mr. Horton:   We have completed our review of your Forms 10-K and have no further comments at this time.
Sincerely,    David R. Humphrey Branch Chief

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