Correspondence 0001140361-26-011807 from Allegiant Travel CO (ALGT)
Allegiant Travel CO
Date: March 27, 2026 · CIK: 0001362468 · Accession: 0001140361-26-011807
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294712
Letter
Re:
Allegiant Travel Company 1201 North Town Center Drive Las Vegas, Nevada 89144
March 27, 2026
VIA EDGAR
U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549
Allegiant Travel Company
Registration Statement on Form S-4
File No. 333-294712
Request for Effectiveness
Ladies and Gentlemen:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Allegiant Travel Company (the “ Company ”) respectfully requests that the effective date of the above referenced Registration Statement on Form S-4 (File No. 333-294712) (the “ Registration Statement ”), be accelerated by the U.S. Securities and Exchange Commission to 5:00 p.m., Eastern time, on March 31, 2026, or as soon as practicable thereafter, or at such other time as the Company or its legal counsel may request by telephone to the staff of the U.S. Securities and Exchange Commission.
The Company respectfully requests to be notified of such effectiveness by a telephone call to the Company’s legal counsel, Skadden, Arps, Slate, Meagher & Flom LLP, to Richard Oliver at (202) 371-7248 or Micah Kegley at (202) 371-7353, with such effectiveness to also be confirmed in writing to richard.oliver@skadden.com or micah.kegley@skadden.com.
Sincerely,
Allegiant Travel Company
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CORRESP 1 filename1.htm Allegiant Travel Company 1201 North Town Center Drive Las Vegas, Nevada 89144 March 27, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Allegiant Travel Company Registration Statement on Form S-4 File No. 333-294712 Request for Effectiveness Ladies and Gentlemen: Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Allegiant Travel Company (the “ Company ”) respectfully requests that the effective date of the above referenced Registration Statement on Form S-4 (File No. 333-294712) (the “ Registration Statement ”), be accelerated by the U.S. Securities and Exchange Commission to 5:00 p.m., Eastern time, on March 31, 2026, or as soon as practicable thereafter, or at such other time as the Company or its legal counsel may request by telephone to the staff of the U.S. Securities and Exchange Commission. The Company respectfully requests to be notified of such effectiveness by a telephone call to the Company’s legal counsel, Skadden, Arps, Slate, Meagher & Flom LLP, to Richard Oliver at (202) 371-7248 or Micah Kegley at (202) 371-7353, with such effectiveness to also be confirmed in writing to richard.oliver@skadden.com or micah.kegley@skadden.com. Sincerely, Allegiant Travel Company /s/ Robert B. Goldberg Robert B. Goldberg Senior Vice President, Senior Counsel cc: Richard Oliver, Skadden, Arps, Slate, Meagher & Flom LLP Micah Kegley, Skadden, Arps, Slate, Meagher & Flom LLP