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SEC Comment Letter for ALASKA AIR GROUP, INC. (ALK) (CIK 0000766421) (ALK) — Jan 21, 2021

ALASKA AIR GROUP, INC. (ALK) (CIK 0000766421)
Date: Jan. 21, 2021 · CIK: 0000766421 · Accession: 0000000000-21-000747

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-08957

Date
January 21, 2021
Author
Shane R. Tackett
Form
UPLOAD
Company
ALASKA AIR GROUP, INC. (ALK) (CIK 0000766421)

Letter

United States securities and exchange commission logo January 21, 2021 Shane R. Tackett Executive Vice President/Finance and Chief Financial Officer ALASKA AIR GROUP, INC. 19300 International Boulevard Seattle, WA 98188 Re:ALASKA AIR GROUP, INC. Form 10-K for Fiscal Year Ended December 31, 2019 Filed February 12, 2020 File No. 001-08957 Dear Mr. Tackett: 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

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United States securities and exchange commission logo
January 21, 2021
Shane R. Tackett
Executive Vice President/Finance and Chief Financial Officer
ALASKA AIR GROUP, INC.
19300 International Boulevard
Seattle, WA 98188
Re:ALASKA AIR GROUP, INC.
Form 10-K for Fiscal Year Ended December 31, 2019
Filed February 12, 2020
File No. 001-08957
Dear Mr. Tackett:
            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