SEC Comment Letter for MESA AIR GROUP INC (RJET) (CIK 0000810332) (RJET) — Feb 7, 2020
MESA AIR GROUP INC (RJET) (CIK 0000810332)
Date: Feb. 7, 2020 · CIK: 0000810332 · Accession: 0000000000-20-001213
AI Filing Summary & Sentiment
Letter
February 6, 2020 Michael J. Lotz President and Chief Financial Officer Mesa Air Group, Inc. 410 North 44th Street, Suite 700 Phoenix, AZ 85008 Re:Mesa Air Group, Inc. Form 10-K for the Fiscal Year Ended September 30, 2019 Filed December 17, 2019 File No. 1-38626 Dear Mr. Lotz: We have reviewed your filing 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 Fiscal Year Ended September 30, 2019 Exhibits 1.We note you entered into a Term Loan Agreement (TLA) on January 28, 2019 but do not appear to have filed such agreement. We further note that the Form 8-K filed on January 31, 2019 in connection with such agreement discloses that the descriptions of the TLA in that 8-K are not complete and qualified in their entirety by reference to the full text of the agreement that will be filed as an exhibit to the Form 10-Q for the quarter ended December 31, 2018. The TLA does not appear filed in that 10-Q or any subsequent periodic report. Please file such agreement. Refer to Item 601(b)(10)(iii) of Regulation S-K. In addition, in the future please ensure that all material agreements that are executed or become effective are filed as exhibits to the Form 10-Q or Form 10-K for the corresponding period. Refer to Instruction 3 to Item 601(b)(10). 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 LastNameMichael J. Lotz Comapany NameMesa Air Group, Inc. February 6, 2020 Page 2 FirstName LastName Michael J. Lotz Mesa Air Group, Inc. February 6, 2020 Page 2 Please contact Karina Dorin, Staff Attorney, at (202) 551-3763 or Kevin Dougherty, Staff Attorney, at (202) 551-3271 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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February 6, 2020
Michael J. Lotz
President and Chief Financial Officer
Mesa Air Group, Inc.
410 North 44th Street, Suite 700
Phoenix, AZ 85008
Re:Mesa Air Group, Inc.
Form 10-K for the Fiscal Year Ended September 30, 2019
Filed December 17, 2019
File No. 1-38626
Dear Mr. Lotz:
We have reviewed your filing 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 Fiscal Year Ended September 30, 2019
Exhibits
1.We note you entered into a Term Loan Agreement (TLA) on January 28, 2019 but do not
appear to have filed such agreement. We further note that the Form 8-K filed on January
31, 2019 in connection with such agreement discloses that the descriptions of the TLA in
that 8-K are not complete and qualified in their entirety by reference to the full text of the
agreement that will be filed as an exhibit to the Form 10-Q for the quarter ended
December 31, 2018. The TLA does not appear filed in that 10-Q or any subsequent
periodic report. Please file such agreement. Refer to Item 601(b)(10)(iii) of Regulation
S-K. In addition, in the future please ensure that all material agreements that are executed
or become effective are filed as exhibits to the Form 10-Q or Form 10-K for the
corresponding period. Refer to Instruction 3 to Item 601(b)(10).
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 LastNameMichael J. Lotz
Comapany NameMesa Air Group, Inc.
February 6, 2020 Page 2
FirstName LastName
Michael J. Lotz
Mesa Air Group, Inc.
February 6, 2020
Page 2
Please contact Karina Dorin, Staff Attorney, at (202) 551-3763 or Kevin Dougherty, Staff
Attorney, at (202) 551-3271 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation