SEC Company Response from Spirit Aviation Holdings, Inc. (FLYY) (CIK 0001498710) (FLYYQ) — May 20, 2011
Spirit Aviation Holdings, Inc. (FLYY) (CIK 0001498710)
Date: May 20, 2011 · CIK: 0001498710 · Accession: 0001193125-11-146703
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-169474
Letter
Acceleration request
SPIRIT AIRLINES, INC.
2800 EXECUTIVE WAY
MIRAMAR FLORIDA 33025
May 20, 2011
VIA EDGAR AND FACSIMILE (703-813-6967)
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Max A. Webb, Assistant Director
Sonia Bednarowski
Re: Spirit Airlines, Inc.
Registration Statement on Form S-1 (File No. 333-169474)
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, we hereby request acceleration by the Securities and Exchange Commission (the “Commission”) of the effective date of the Registration Statement on Form S-1 (Registration No. 333-169474) (the “Registration Statement”) of Spirit Airlines, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 2:00 p.m., Washington, D.C. time, on May 24, 2011, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Anthony J. Richmond at (650) 463-2643.
The Company acknowledges the following:
•
should the Commission or the staff of the Commission (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, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
•
the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Thank you for your assistance in this matter.
Very truly yours,
SPIRIT AIRLINES, INC.
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Acceleration request
SPIRIT AIRLINES, INC.
2800 EXECUTIVE WAY
MIRAMAR FLORIDA 33025
May 20, 2011
VIA EDGAR AND FACSIMILE (703-813-6967)
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street,
N.E.
Washington, D.C. 20549-6010
Attention: Max A. Webb, Assistant Director
Sonia
Bednarowski
Re:
Spirit Airlines, Inc.
Registration
Statement on Form S-1 (File No. 333-169474)
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of
1933, as amended, we hereby request acceleration by the Securities and Exchange Commission (the “Commission”) of the effective date of the Registration Statement on Form S-1 (Registration No. 333-169474) (the
“Registration Statement”) of Spirit Airlines, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 2:00 p.m., Washington, D.C. time, on May 24, 2011, or as soon
as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Anthony J. Richmond at (650) 463-2643.
The Company acknowledges the following:
•
should the Commission or the staff of the Commission (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, in declaring the filing effective, does not relieve the Company from
its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
•
the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person
under the federal securities laws of the United States.
Thank you for your assistance in this matter.
Very truly yours,
SPIRIT AIRLINES, INC.
By:
/s/ Thomas Canfield
Thomas Canfield
Senior Vice President, General Counsel and Secretary