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SEC Comment Letter for American Airlines Group (AAL) — Jun 3, 2016

American Airlines Group Inc.
Date: June 3, 2016 · CIK: 0000006201 · Accession: 0000000000-16-079092

Financial Reporting Regulatory Compliance Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
June 2, 2016
Author
/s/ Andrew Mew
Form
UPLOAD
Company
American Airlines Group Inc.

Letter

Mail Stop 3561 June 2, 2016 Derek J. Kerr Chief Financial Officer 4333 Amon Carter Boulevard Fort Worth, Texas 76155

Re: American Airlines Group Inc. Form 10-K for the Year Ended December 31, 2015 Filed February 24, 2016 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 filing 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 United States. We urge all persons who are re sponsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Andrew Mew

Show Raw Text
Mail Stop 3561
June 2, 2016

Derek J. Kerr
Chief Financial Officer
4333 Amon Carter Boulevard
Fort Worth, Texas 76155

Re: American Airlines Group Inc.
 Form 10-K for the Year Ended December 31, 2015
Filed February 24, 2016
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 filing 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 United States.  We urge all persons who are re sponsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Andrew Mew

Andrew Mew
Senior Assistant Chief Account ant
Office of Transportation and Leisure