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SEC Comment Letter for American Airlines Group (AAL) — Jun 2, 2009

American Airlines Group Inc.
Date: June 2, 2009 · CIK: 0000006201 · Accession: 0000000000-09-029202

Financial Reporting Regulatory Compliance Business Model Clarity

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
June 2, 2009
Author
David R. Humphrey Branch Chief
Form
UPLOAD
Company
American Airlines Group Inc.

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-0402 DIVISION OF CORPORATION FINANCE Mail Stop 3561 June 2, 2009 AMR Corporation Mr. Thomas W. Horton- Executive Vice Pres ident and Chief Financial Officer 4333 Amon Carter Boulevard Fort Worth, Texas 76155 Re: AMR Corporation Form 10-K for the year ended December 31, 2008 Filed February 19, 2009 File No. 1-08400 American Airlines, Inc. Form 10-K for the year ended December 31, 2008 Filed February 19, 2009 File No. 1-02691

Dear Mr. Horton:

We have completed our review of your Form 10-K along with the corresponding related filings and do not, at this time, have any further comments.

Sincerely,
David R. Humphrey Branch Chief

Show Raw Text
UNITED STATES
SECURITIES  AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0402
DIVISION OF
CORPORATION FINANCE

  Mail Stop 3561          June 2, 2009  AMR Corporation Mr. Thomas W. Horton- Executive Vice Pres ident and Chief Financial Officer
4333 Amon Carter Boulevard  Fort Worth, Texas 76155
Re: AMR Corporation
Form 10-K for the year ended December 31, 2008
Filed February 19, 2009
File No. 1-08400

American Airlines, Inc.
Form 10-K for the year ended December 31, 2008
Filed February 19, 2009
File No. 1-02691

Dear Mr. Horton:

 We have completed our review of your Form 10-K along with the
corresponding related filings and do not, at this time, have any further comments.

Sincerely,

 David R. Humphrey Branch Chief