SEC Comment Letter for Allegiant Travel CO (ALGT) (CIK 0001362468) (ALGT) — Dec 16, 2009
Allegiant Travel CO (ALGT) (CIK 0001362468)
Date: Dec. 16, 2009 · CIK: 0001362468 · Accession: 0000000000-09-071016
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File numbers found in text: 000-31683
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
December 15, 2009 Mr. Andrew C. Levy Chief Financial Officer Allegiant Travel Company 8360 S. Durango Drive Las Vegas, NV 89113 Re: Allegiant Travel Company
Form 10-K for the fiscal year ended December 31, 2008
File No. 000-31683
Dear Mr. Levy:
We have completed our review of your Form 10-K and have no further comments
at this time.
Sincerely,
Lyn Shenk Branch Chief