SEC Comment Letter for DELTA AIR LINES, INC. (DAL) (CIK 0000027904) (DAL) — Feb 25, 2022
DELTA AIR LINES, INC. (DAL) (CIK 0000027904)
Date: Feb. 25, 2022 · CIK: 0000027904 · Accession: 0000000000-22-002181
AI Filing Summary & Sentiment
File numbers found in text: 001-05424
Letter
United States securities and exchange commission logo February 25, 2022 William Carroll Senior Vice President - Controller DELTA AIR LINES, INC. Post Office Box 20706 Atlanta, Georgia 30320-6001 Re:DELTA AIR LINES, INC. Form 10-K for the Year Ended December 31, 2021 Filed February 11, 2022 File No. 001-05424 Dear Mr. Carroll: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for the Year Ended December 31, 2021 Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations, page 34 1.Please discuss and analyze revenue and passenger levels and their respective trends for business related travel and leisure and other travel. Please refer to Item 303 of Regulation S-K. In closing, 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.
FirstName LastNameWilliam Carroll Comapany NameDELTA AIR LINES, INC. February 25, 2022 Page 2 FirstName LastName William Carroll DELTA AIR LINES, INC. February 25, 2022 Page 2 You may contact Robert Babula, Staff Accountant at (202) 551-3339 or Gus Rodriguez, Branch Chief at (202) 551-3752 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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United States securities and exchange commission logo
February 25, 2022
William Carroll
Senior Vice President - Controller
DELTA AIR LINES, INC.
Post Office Box 20706
Atlanta, Georgia 30320-6001
Re:DELTA AIR LINES, INC.
Form 10-K for the Year Ended December 31, 2021
Filed February 11, 2022
File No. 001-05424
Dear Mr. Carroll:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In our comment, we may ask you to provide us
with information so we may better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 10-K for the Year Ended December 31, 2021
Item 7. Management's Discussion and Analysis of Financial Condition and Results of
Operations, page 34
1.Please discuss and analyze revenue and passenger levels and their respective trends for
business related travel and leisure and other travel. Please refer to Item 303 of Regulation
S-K.
In closing, 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.
FirstName LastNameWilliam Carroll
Comapany NameDELTA AIR LINES, INC.
February 25, 2022 Page 2
FirstName LastName
William Carroll
DELTA AIR LINES, INC.
February 25, 2022
Page 2
You may contact Robert Babula, Staff Accountant at (202) 551-3339 or Gus Rodriguez,
Branch Chief at (202) 551-3752 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation