Correspondence 0001193125-23-211386 from HAWAIIAN HOLDINGS INC (HA) (CIK 0001172222)
HAWAIIAN HOLDINGS INC (HA) (CIK 0001172222)
Date: Aug. 14, 2023 · CIK: 0001172222 · Accession: 0001193125-23-211386
AI Filing Summary & Sentiment
File numbers found in text: 333-273655
Letter
August 14, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, N.E.
Washington, D.C. 20549-3628
Attention:
Liz Packebusch
Re:
Hawaiian Holdings, Inc. Registration Statement on Form S-3
File No. 333-273655
Acceleration Request
Requested Date:
August 16, 2023
Requested Time:
4:05 p.m. Eastern Time,
or as soon thereafter as practicable
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Hawaiian Holdings, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-273655) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, Professional Corporation, by calling Amanda Urquiza at (650) 849-3032.
Please direct any questions or comments regarding this acceleration request to Amanda Urquiza at (650) 849-3032.
[Signature page follows]
Sincerely,
Hawaiian Holdings, Inc.
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CORRESP
August 14, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Energy &
Transportation
100 F Street, N.E.
Washington, D.C.
20549-3628
Attention:
Liz Packebusch
Re:
Hawaiian Holdings, Inc.
Registration Statement on Form S-3
File No. 333-273655
Acceleration Request
Requested Date:
August 16, 2023
Requested Time:
4:05 p.m. Eastern Time,
or as soon thereafter as practicable
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Hawaiian Holdings, Inc. (the “Company”) hereby
requests that the above-referenced Registration Statement on Form S-3 (File No. 333-273655) (the “Registration Statement”) be declared effective at
the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and
Exchange Commission.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel,
Wilson Sonsini Goodrich & Rosati, Professional Corporation, by calling Amanda Urquiza at (650) 849-3032.
Please direct any questions or comments regarding this acceleration request to Amanda Urquiza at (650)
849-3032.
[Signature page follows]
Sincerely,
Hawaiian Holdings, Inc.
/s/ Aaron J. Alter
Aaron J. Alter
Chief Legal Officer and Corporate Secretary
cc:
Peter R. Ingram, President and Chief Executive Officer
Shannon L. Okinaka, Chief Financial Officer
Joanne J. Lee, Deputy General Counsel
Christopher Gossert, Managing Director, Financial Reporting and SOX
Brandon Rowland, Ernst & Young LLP
Tony Jeffries, Wilson Sonsini Goodrich & Rosati, P.C.
Jennifer Knapp, Wilson Sonsini Goodrich & Rosati, P.C.
Amanda Urquiza, Wilson Sonsini Goodrich & Rosati, P.C.