SEC Comment Letter for American Airlines Group (AAL) — Nov 28, 2011
American Airlines Group Inc.
Date: Nov. 28, 2011 · CIK: 0000006201 · Accession: 0000000000-11-068255
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-02691, 001-08400
Letter
November 28, 2011 Ms. Isabella D. Goren Chief Financial Officer AMR Corporation 4333 Amon Carter Blvd. Fort Worth, Texas 76155 Re: AMR Corporation Form 10-K for the Year Ended December 31, 2010 Filed February 16, 2011 Form 10-Q for the Quarterly Period Ended June 30, 2011 Filed July 20, 2011 File No. 001-08400 American Airlines, Inc. Form 10-K for the Year Ended December 31, 2010 Filed February 16, 2011 File No. 001-02691
Dear Ms. Goren: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ David R. Humphrey
David R. Humphrey Accounting Branch Chief
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November 28, 2011 Ms. Isabella D. Goren Chief Financial Officer AMR Corporation 4333 Amon Carter Blvd. Fort Worth, Texas 76155 Re: AMR Corporation Form 10-K for the Year Ended December 31, 2010 Filed February 16, 2011 Form 10-Q for the Quarterly Period Ended June 30, 2011 Filed July 20, 2011 File No. 001-08400 American Airlines, Inc. Form 10-K for the Year Ended December 31, 2010 Filed February 16, 2011 File No. 001-02691 Dear Ms. Goren: We have completed our review of your f ilings. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi lings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ David R. Humphrey David R. Humphrey Accounting Branch Chief