SEC Comment Letter for American Airlines Group (AAL) — May 4, 2017

American Airlines Group Inc.
Date: May 4, 2017 · CIK: 0000006201 · Accession: 0000000000-17-015739

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 001-08400

Date

December 31, 2016

Author

/s/ Melissa Raminpour

Form

UPLOAD

Company

American Airlines Group Inc.

Letter

Mail Stop 3561 May 4 , 2017 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 Fis cal Year Ended December 31, 2016 Filed February 22 , 2017 File No. 001-08400

Dear Mr. Kerr:

We have completed our review of your filing s. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Sincerely,
/s/ Melissa Raminpour

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Mail Stop 3561
        May 4 , 2017

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 Fis cal Year Ended December 31, 2016
Filed February 22 , 2017
 File No.  001-08400

Dear  Mr. Kerr:

We have completed our review of your filing s.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.

Sincerely,

               /s/ Melissa Raminpour

Melissa  Raminpour
Branch Chief
Office of Transportation and Leisur e

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