SEC Company Response from Allegiant Travel CO (ALGT) (CIK 0001362468) (ALGT) — May 1, 2009

Allegiant Travel CO (ALGT) (CIK 0001362468)
Date: May 1, 2009 · CIK: 0001362468 · Accession: 0001104659-09-028193

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File numbers found in text: 333-153282

Date

May 4, 2009

Author

Chief

Form

CORRESP

Company

Allegiant Travel CO (ALGT) (CIK 0001362468)

Letter

RE:

May 1,

Securities and Exchange Commission

Judiciary Plaza

F Street, NE

Washington, D.C. 20549

Allegiant Travel Company

Registration Statement on Form S-3 (Registration Statement No. 333-153282)

Ladies and Gentlemen:

We hereby request that the above-referenced Registration Statement be declared effective at 4:30 p.m. on Monday, May 4, 2009, or as soon thereafter as practicable.

In making this request, Allegiant Travel Company (the “Company”) acknowledges that:

· Should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective it does not foreclose the Commission from taking any action with respect to the filing.

· The action of the Commission or the Staff, acting pursuant to delegated authority, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing.

· The Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under federal securities laws of the United States.

Very
truly yours,
/s/
Maurice J. Gallagher, Jr.

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CORRESP
1
filename1.htm

May 1,
2009

Securities
and Exchange Commission

Judiciary
Plaza

100
F Street, NE

Washington,
D.C. 20549

  RE:

  Allegiant
  Travel Company

  Registration Statement on Form S-3 (Registration Statement
  No. 333-153282)

Ladies
and Gentlemen:

We
hereby request that the above-referenced Registration Statement be declared
effective at 4:30 p.m. on Monday, May 4, 2009, or as soon thereafter as
practicable.

In
making this request, Allegiant Travel Company (the “Company”) acknowledges
that:

·                  Should the
Commission or the Staff, acting pursuant to delegated authority, declare the
filing effective it does not foreclose the Commission from taking any action
with respect to the filing.

·                  The action of
the Commission or the Staff, acting pursuant to delegated authority, does not
relieve the Company from its full responsibility for the adequacy and accuracy
of the disclosure in the filing.

·                  The Company may not assert
the declaration of effectiveness as a defense in any proceeding initiated by
the Commission or any person under federal securities laws of the United
States.

  Very
  truly yours,

  /s/
  Maurice J. Gallagher, Jr.

  Maurice
  J. Gallagher, Jr.

  Chief
  Executive Officer

  cc:
   Robert B. Goldberg, Esq.

SecProbe.io