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SEC Comment Letter for CHINA EASTERN AIRLINES CORP LTD (CHEAF, CHNEY) (CIK 0001030475) — Nov 22, 2022

CHINA EASTERN AIRLINES CORP LTD (CHEAF, CHNEY) (CIK 0001030475)
Date: Nov. 22, 2022 · CIK: 0001030475 · Accession: 0000000000-22-012656

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 001-14550

Date
November 22, 2022
Author
Qimin Zhou
Form
UPLOAD
Company
CHINA EASTERN AIRLINES CORP LTD (CHEAF, CHNEY) (CIK 0001030475)

Letter

United States securities and exchange commission logo November 22, 2022 Qimin Zhou Chief Financial Officer China Eastern Airlines Corporation Limited 5/F, Block A2, Northern District, CEA Building 36 Hongxiang 3rd Road, Minhang District, Shanghai The People’s Republic of China Re:China Eastern Airlines Corporation Limited Form 20-F for the Fiscal Year Ended December 31, 2021 Filed April 28, 2022 File No. 001-14550 Dear Qimin Zhou: 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
November 22, 2022
Qimin Zhou
Chief Financial Officer
China Eastern Airlines Corporation Limited
5/F, Block A2, Northern District, CEA Building
36 Hongxiang 3rd Road, Minhang District, Shanghai
The People’s Republic of China
Re:China Eastern Airlines Corporation Limited
Form 20-F for the Fiscal Year Ended December 31, 2021
Filed April 28, 2022
File No. 001-14550
Dear Qimin Zhou:
            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