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SEC Company Response from American Airlines Group (AAL) — Jun 7, 2013

American Airlines Group Inc.
Date: June 7, 2013 · CIK: 0000006201 · Accession: 0001193125-13-250909

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-187933

Date
June 7, 2013
Author
Corporate Secretary
Form
CORRESP
Company
American Airlines Group Inc.

Letter

Acceleration Request

June 7, 2013

VIA EDGAR AND FACSIMILE

Sonia Bednarowski

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Re: AMR Corporation (the “Company”)

Registration Statement on Form S-4

File No. 333-187933

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 9:00 AM on June 10, 2013, or as soon thereafter as is practicable.

The Company hereby acknowledges that:

• should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

• the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

• the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,
AMR Corporation

Show Raw Text
CORRESP
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Acceleration Request

 June 7, 2013

 VIA EDGAR AND FACSIMILE

 Sonia Bednarowski

United States Securities and Exchange Commission

Division of Corporation Finance

 100 F. Street,
N.E.

 Washington, D.C. 20549

 Re: AMR Corporation (the “Company”)

 Registration Statement on
Form S-4

 File No. 333-187933

 Ladies and Gentlemen:

 In accordance with Rule 461 under the Securities Act of
1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 9:00 AM on June 10, 2013, or as soon thereafter as is
practicable.

 The Company hereby acknowledges that:

•
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action
with respect to the filing;

•
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full
responsibility for the adequacy and accuracy of the disclosure in the filing; and

•
the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,

AMR Corporation

By:

 /s/ Kenneth W. Wimberly

Name:

Kenneth W. Wimberly

Title:

Corporate Secretary

 2