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
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File numbers found in text: 001-31443
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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