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SEC Comment Letter 0000000000-22-013550 to Allegiant Travel CO (ALGT)

Allegiant Travel CO
Date: Dec. 16, 2022 · CIK: 0001362468 · Accession: 0000000000-22-013550

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File numbers found in text: 001-33166

Date
December 16, 2022
Author
Gregory Anderson
Form
UPLOAD
Company
Allegiant Travel CO

Letter

United States securities and exchange commission logo December 16, 2022 Gregory Anderson Chief Financial Officer Allegiant Travel CO 1201 North Town Center Drive Las Vegas, Nevada 89144 Re:Allegiant Travel CO Form 10-K for the Fiscal Year ended December 31, 2021 Filed March 1, 2022 File No. 001-33166 Dear Gregory Anderson: 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 their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Energy & Transportation

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United States securities and exchange commission logo
December 16, 2022
Gregory Anderson
Chief Financial Officer
Allegiant Travel CO
1201 North Town Center Drive
Las Vegas, Nevada 89144
Re:Allegiant Travel CO
Form 10-K for the Fiscal Year ended December 31, 2021
Filed March 1, 2022
File No. 001-33166
Dear Gregory Anderson:
            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 their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation