SEC Comment Letter 0000000000-23-008770 to HAWAIIAN HOLDINGS INC (HA) (CIK 0001172222)
HAWAIIAN HOLDINGS INC (HA) (CIK 0001172222)
Date: Aug. 11, 2023 · CIK: 0001172222 · Accession: 0000000000-23-008770
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File numbers found in text: 333-273655
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United States securities and exchange commission logo
August 11, 2023
Peter R. Ingram
President and Chief Executive Officer
Hawaiian Holdings, Inc.
3375 Koapaka Street, Suite G-350
Honolulu, HI 96819
Re:Hawaiian Holdings, Inc.
Registration Statement on Form S-3
Filed August 3, 2023
File No. 333-273655
Dear Peter R. Ingram:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Liz Packebusch, Staff Attorney, at (202) 551-8749 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Amanda Urquiza