SEC Comment Letter 0000000000-24-007286 to CHINA SOUTHERN AIRLINES CO LTD (CHKIF) (CIK 0001041668) (CHKIF)
CHINA SOUTHERN AIRLINES CO LTD (CHKIF) (CIK 0001041668)
Date: June 27, 2024 · CIK: 0001041668 · Accession: 0000000000-24-007286
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File numbers found in text: 001-14660
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United States securities and exchange commission logo
June 27, 2024
Chen Weihua
Chief Legal Adviser
China Southern Airlines Company Limited
68 Qi Xin Road
Guangzhou, 510403
People's Republic of China
Re:China Southern Airlines Company Limited
Form 20-F for the Fiscal Year Ended December 31, 2022
File No. 001-14660
Dear Chen Weihua:
We have completed our review of your filing, including your Form 20-F Amendment No.
1 filed on May 28, 2024 and have determined not to issue additional comments. Our decision not
to issue additional comments regarding your prior responses and the disclosure in your amended
Form 20-F should not be interpreted to mean that we either agree or disagree with your responses
or your disclosure regarding the presence of CCP officials on your Board of Directors, including
any conclusions you have made and positions you have taken with respect to such disclosure. 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
Disclosure Review Program
cc: Nicholas Pellicani