SEC Comment Letter for Allegiant Travel CO (ALGT) (CIK 0001362468) (ALGT) — Oct 15, 2012
Allegiant Travel CO (ALGT) (CIK 0001362468)
Date: Oct. 15, 2012 · CIK: 0001362468 · Accession: 0000000000-12-056822
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-33166
Letter
October 15 , 2012 Via Mail Scott Sheldon Chief Financial Officer Allegiant Travel Company 8360 S. Durango Drive Las Vegas , NV 89113
Re: Allegiant Travel Company Form 10 -K for Fiscal Year Ended December 31, 2011 Filed February 27, 2012 File No. 001-33166
Dear Mr. Sheldon :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Lyn Shenk
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October 15 , 2012 Via Mail Scott Sheldon Chief Financial Officer Allegiant Travel Company 8360 S. Durango Drive Las Vegas , NV 89113 Re: Allegiant Travel Company Form 10 -K for Fiscal Year Ended December 31, 2011 Filed February 27, 2012 File No. 001-33166 Dear Mr. Sheldon : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Lyn Shenk Lyn Shenk Branc h Chief