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
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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