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SEC Comment Letter 0000000000-23-004264 to HAWAIIAN HOLDINGS INC (HA) (CIK 0001172222)

HAWAIIAN HOLDINGS INC (HA) (CIK 0001172222)
Date: April 26, 2023 · CIK: 0001172222 · Accession: 0000000000-23-004264

AI Filing Summary & Sentiment

File numbers found in text: 001-31443

Date
April 26, 2023
Author
Not clearly detected
Form
UPLOAD
Company
HAWAIIAN HOLDINGS INC (HA) (CIK 0001172222)

Letter

United States securities and exchange commission logo April 26, 2023 Shannon Okinaka Chief Financial Officer Hawaiian Holdings Inc 3375 Koapaka Street, Suite G-350 Honolulu, HI, 96819 Re:Hawaiian Holdings Inc Form 10-K for the Fiscal Year ended December 31, 2022 Filed February 15, 2023 File No. 001-31443 Dear Shannon Okinaka: 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
April 26, 2023
Shannon Okinaka
Chief Financial Officer
Hawaiian Holdings Inc
3375 Koapaka Street, Suite G-350
Honolulu, HI, 96819
Re:Hawaiian Holdings Inc
Form 10-K for the Fiscal Year ended December 31, 2022
Filed February 15, 2023
File No. 001-31443
Dear Shannon Okinaka:
            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