Correspondence 0000353184-24-000035 from AIR T INC (AIRT, AIRTP) (CIK 0000353184) (AIRT)
AIR T INC (AIRT, AIRTP) (CIK 0000353184)
Date: March 25, 2024 · CIK: 0000353184 · Accession: 0000353184-24-000035
AI Filing Summary & Sentiment
File numbers found in text: 333-277855
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CORRESP 1 filename1.htm Document March 25, 2024 VIA EDGAR Securities and Exchange Commission 100 F Street N.E. Washington, D.C. 20549 RE: Air T, Inc. Air T Funding Registration Statement on Form S-3 File No. 333-277855 333-277855-01 Ladies and Gentlemen: On behalf of Air T, Inc. and Air T Funding, the undersigned hereby requests acceleration of the effectiveness of the above-referenced Registration Statement to 4:30 p.m., Washington D.C. time, on March 27, 2024, or as soon as is practicable thereafter. 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 staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Sincerely, Air T, Inc. By: /s/Mark Jundt Mark Jundt Its: General Counsel and Secretary Air T Funding By: Air T, Inc., as Depositor By: /s/ Brian Ochocki Name: Brian Ochocki Title: Chief Financial Officer /s/ Mark Jundt Mark Jundt, As Administrative Trustee /s/ Brian Ochocki Brian Ochocki, As Administrative Trustee cc: Michael Purcell, Staff Attorney Securities and Exchange Commission (via email – purcellmic@sec.gov ) 28572493v1