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SEC Comment Letter for American Airlines Group (AAL) — Jun 29, 2015

American Airlines Group Inc.
Date: June 29, 2015 · CIK: 0000006201 · Accession: 0000000000-15-033988

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-08400

Date
June 29, 2015
Author
/s/ Melissa Raminpour
Form
UPLOAD
Company
American Airlines Group Inc.

Letter

June 29, 2015 Mr. Derek J. Kerr Chief Financial Officer American Airlines Group, Inc. 4333 Amon Carter Boulevard Fort Worth, Texas 76155

Re: American Airlines Group Inc. Form 10-K for Fiscal Year Ended December 31, 2014 Filed February 25, 2015 File No. 001-08400

Dear Mr. Kerr:

We have completed our review of your filing. 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 proceeding initiated by the Commission or any person under the federal securities laws of the Unite d 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 information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Melissa Raminpour

Show Raw Text
June 29, 2015

Mr. Derek J. Kerr
Chief Financial Officer
American Airlines Group, Inc.
4333 Amon Carter Boulevard
Fort Worth, Texas 76155

Re: American Airlines Group  Inc.
 Form 10-K for Fiscal Year Ended December 31, 2014
Filed February 25,  2015
 File No.  001-08400

Dear  Mr. Kerr:

We have completed our review of your filing.  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 proceeding initiated by the Commission or any person under the
federal securities laws of the Unite d 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
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Melissa Raminpour

Melissa Raminpour
Branch Chief