SEC Comment Letter for American Airlines Group (AAL) — Jun 6, 2013
American Airlines Group Inc.
Date: June 6, 2013 · CIK: 0000006201 · Accession: 0000000000-13-031030
AI Filing Summary & Sentiment
Reasoning
Letter
June 6 , 2013 Via E -mail Thomas W. Horton President and Chief Executive Officer AMR Corporation 4333 Amon Carter Blvd. Fort Worth, TX 761555
Re: AMR Corporation Amendment No. 2 to Registration Statement on Form S -4 Filed June 3 , 2013 File No. 333 -187933
Dear Mr. Horton :
We have reviewed your responses to the com ments in our letter dated May 24 , 2013 and have the following additional comment. All page numbers below correspond to the marked version of your filing.
Regulatory Approvals Required for the Merger, page 102
1. We note your response to our prior comment 6. Please address in a risk factor any risks related to FAA approvals required in connection with integration of American and US Airways after the Closing.
Exhibit 8.1
2. We note your response to our prior comment 12. Please remove any limitation on reliance, as found in the first sentence of the last paragraph. Similarly, revise the first sentence in the last paragraph in the Exhibit 8.2 opinion.
Thomas W. Horton AMR Corporation June 6 , 2013 Page 2
You may contact Aamira Chaudhry at (202) 551 -3389 or Lyn Shenk at (202) 551 -3380 if you have questions regarding comments on the financial statements and related matters. Please contact Sonia Bedn arowski at (202) 551 -3666 or me at (202) 551 -3210 with any other questions.
Sincerely,
/s/ Susan Block
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June 6 , 2013 Via E -mail Thomas W. Horton President and Chief Executive Officer AMR Corporation 4333 Amon Carter Blvd. Fort Worth, TX 761555 Re: AMR Corporation Amendment No. 2 to Registration Statement on Form S -4 Filed June 3 , 2013 File No. 333 -187933 Dear Mr. Horton : We have reviewed your responses to the com ments in our letter dated May 24 , 2013 and have the following additional comment. All page numbers below correspond to the marked version of your filing. Regulatory Approvals Required for the Merger, page 102 1. We note your response to our prior comment 6. Please address in a risk factor any risks related to FAA approvals required in connection with integration of American and US Airways after the Closing. Exhibit 8.1 2. We note your response to our prior comment 12. Please remove any limitation on reliance, as found in the first sentence of the last paragraph. Similarly, revise the first sentence in the last paragraph in the Exhibit 8.2 opinion. Thomas W. Horton AMR Corporation June 6 , 2013 Page 2 You may contact Aamira Chaudhry at (202) 551 -3389 or Lyn Shenk at (202) 551 -3380 if you have questions regarding comments on the financial statements and related matters. Please contact Sonia Bedn arowski at (202) 551 -3666 or me at (202) 551 -3210 with any other questions. Sincerely, /s/ Susan Block Susan Block Attorney -Advisor Cc: Via E -mail Thomas A. Roberts Weil Gotshal & Manges LLP