SEC Comment Letter 0000000000-26-002161 to Allegiant Travel CO (ALGT)

Allegiant Travel CO
Date: March 2, 2026 · CIK: 0001362468 · Accession: 0000000000-26-002161

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

March 2, 2026

Author

Gregory Anderson

Form

UPLOAD

Company

Allegiant Travel CO

Letter

March 2, 2026 Gregory Anderson Chief Executive Officer Allegiant Travel Company 1201 North Town Center Drive Las Vegas, Nevada 89144 Re:Allegiant Travel Company Draft Registration Statement on Form S-4 Filed February 25, 2026 CIK No. 0001362468 Dear Gregory Anderson: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Timothy S. Levenberg at 202-551-3707 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc:Richard Oliver, Esq., of Skadden, Arps, Slate, Meagher & Flom LLP

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March 2, 2026
Gregory Anderson
Chief Executive Officer
Allegiant Travel Company
1201 North Town Center Drive
Las Vegas, Nevada 89144
Re:Allegiant Travel Company
Draft Registration Statement on Form S-4
Filed February 25, 2026
CIK No. 0001362468
Dear Gregory Anderson:
            This is to advise you that we do not intend to review your registration statement.
            We request that you publicly file your registration statement and non-public draft
submission on EDGAR at least two business days prior to the requested effective date and time.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
            Please contact Timothy S. Levenberg at 202-551-3707 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:Richard Oliver, Esq., of Skadden, Arps, Slate, Meagher & Flom LLP

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