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SEC Comment Letter for Allegiant Travel CO (ALGT) (CIK 0001362468) (ALGT) — Oct 10, 2017

Allegiant Travel CO (ALGT) (CIK 0001362468)
Date: Oct. 10, 2017 · CIK: 0001362468 · Accession: 0000000000-17-035764

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
October 10, 2017
Author
/s/ Lyn Shenk
Form
UPLOAD
Company
Allegiant Travel CO (ALGT) (CIK 0001362468)

Letter

October 10, 2017 Scott Sheldon Chief Financial Officer Allegiant Travel Company 1201 N. Town Center Drive Las Vegas, NV 80144

Re: Allegiant Travel Company Form 10 -K for Fiscal Year E nded December 31, 2016 Filed February 24, 2017 File No. 001 -33166

Dear Mr. Sheldon:

We have completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .

Sincerely,
/s/ Lyn Shenk

Show Raw Text
October 10, 2017

Scott Sheldon
Chief Financial Officer
Allegiant Travel Company
1201 N. Town Center Drive
Las Vegas, NV 80144

Re: Allegiant Travel Company
Form 10 -K for Fiscal Year E nded December 31, 2016
Filed February 24, 2017
File No. 001 -33166

Dear Mr. Sheldon:

We have completed our review of your filing .  We remind you that the company and its
management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding
any review, comments, action or absence  of action  by the staff .

Sincerely,

 /s/ Lyn Shenk

Lyn Shenk
Branch Chief
Office of Transportation and Leisure