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SEC Comment Letter for American Airlines Group (AAL) — Nov 29, 2012

American Airlines Group Inc.
Date: Nov. 29, 2012 · CIK: 0000006201 · Accession: 0000000000-12-064434

Financial Reporting Regulatory Compliance Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 001-02691, 001-08400

Date
November 28, 2012
Author
/s/ Max A. Webb
Form
UPLOAD
Company
American Airlines Group Inc.

Letter

November 28, 2012 Thomas W. Horton Chief Executive Officer AMR Corporation 4333 Amon Carter Blvd. Fort Worth, Texas 76155 American Airlines, Inc. Form 10 -K for the Fiscal Year Ended December 31, 2011 Filed February 15, 2012 File No. 001-02691

Re: AMR Corporation Form 10-K for the Fiscal Year Ended December 31, 2011 Filed February 15 , 2012 File No. 001-08400

Dear Mr. Horton :

We have comple ted our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose 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 procee ding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings include the inform ation the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Max A. Webb

Show Raw Text
November 28, 2012

Thomas W. Horton
Chief Executive Officer
AMR Corporation
4333 Amon Carter Blvd.
Fort Worth, Texas 76155

Re: AMR Corporation
 Form 10-K for the Fiscal Year Ended December 31, 2011
Filed February 15 , 2012
File No. 001-08400

American Airlines, Inc.
Form 10 -K for the Fiscal Year Ended December 31, 2011
Filed February 15, 2012
File No. 001-02691

Dear Mr. Horton :

We have comple ted our review of your filings .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose 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 procee ding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filings to be certain that the filings include  the
inform ation the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Max A. Webb

 Max A. Webb
 Assistant Director