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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

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 000-31683

Date
December 15, 2009
Author
Lyn Shenk
Form
UPLOAD
Company
Allegiant Travel CO (ALGT) (CIK 0001362468)

Letter

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

Show Raw Text
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