SEC Comment Letter 0000000000-24-005612 to SOUTHWEST AIRLINES CO (LUV) (CIK 0000092380) (LUV)
SOUTHWEST AIRLINES CO (LUV) (CIK 0000092380)
Date: May 15, 2024 · CIK: 0000092380 · Accession: 0000000000-24-005612
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File numbers found in text: 001-07259
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United States securities and exchange commission logo
May 15, 2024
Tammy Romo
Chief Financial Officer
Southwest Airlines Co.
P.O. Box 36611
Dallas, Texas 75235
Re:Southwest Airlines Co.
Form 10-K for the Fiscal Year ended December 31, 2023
Filed February 6, 2024
File No. 001-07259
Dear Tammy Romo:
We have completed our review of your filing. 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,
Division of Corporation Finance
Office of Energy & Transportation