SEC Comment Letter for ATLAS AIR WORLDWIDE HOLDINGS INC (CIK 0001135185) — Dec 12, 2005
ATLAS AIR WORLDWIDE HOLDINGS INC (CIK 0001135185)
Date: Dec. 12, 2005 · CIK: 0001135185 · Accession: 0000000000-05-061701
AI Filing Summary & Sentiment
Letter
Mail Stop 3651 BY U.S. Mail and Facsimile [ (914) 701 - 8081 ] Mr. Jeffrey H. Erickson President and Chief Executive Officer ATLAS AIR WORLDWIDE HOLDINGS, INC. 2000 Westchester Avenue Purchase, New York 10577
Re: Atlas Air Worldwide Holdings, Inc. Form 10-K for Fiscal Year Ended December 31, 2004 File No. 1-16545
Dear Mr. Erickson:
We have completed our review of your Form 10-K and have no further comments at this time.
Sincerely,
David R. Humphrey
Accounting Branch Chief
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<TEXT>
December 12, 2005
Mail Stop 3651
BY U.S. Mail and Facsimile [ (914) 701 - 8081 ]
Mr. Jeffrey H. Erickson
President and Chief Executive Officer
ATLAS AIR WORLDWIDE HOLDINGS, INC.
2000 Westchester Avenue
Purchase, New York 10577
Re: Atlas Air Worldwide Holdings, Inc.
Form 10-K for Fiscal Year Ended December 31, 2004
File No. 1-16545
Dear Mr. Erickson:
We have completed our review of your Form 10-K and have no
further comments at this time.
Sincerely,
David R. Humphrey
Accounting Branch Chief
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Jeffrey H. Erickson
Atlas Worldwide Holdings, Inc.
November 21, 2005
Page 3
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