CORRESP Filing
Spirit Aviation Holdings, Inc.
Date: July 16, 2025 · CIK: 0001498710 · Accession: 0001193125-25-159918
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-288706
Letter
Re: Spirit Aviation Holdings, Inc. Registration on Form S-1 Submitted July 16, 2025 CIK No. 0001498710 REQUEST FOR ACCELERATION OF EFFECTIVENESS Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Spirit Aviation Holdings, Inc., a Delaware corporation (the “Company”), hereby requests that the Company’s Registration Statement on Form S-1 (File No. 333-288706) (the “Registration Statement”), be declared effective at 4:30 p.m., Eastern Time, on July 18, 2025, or as soon thereafter as is requested by counsel. Once the Registration Statement is effective, please orally confirm the event with our counsel, Davis Polk & Wardwell LLP by calling Yasin Keshvargar at (212) 450-4839 or Chris Van Buren at (212) 450-4899.
July 16, 2025 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Michael Purcell
Very truly yours,
SPIRIT AVIATION HOLDINGS, INC.
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CORRESP 1 filename1.htm CORRESP July 16, 2025 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Michael Purcell Re: Spirit Aviation Holdings, Inc. Registration on Form S-1 Submitted July 16, 2025 CIK No. 0001498710 REQUEST FOR ACCELERATION OF EFFECTIVENESS Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Spirit Aviation Holdings, Inc., a Delaware corporation (the “Company”), hereby requests that the Company’s Registration Statement on Form S-1 (File No. 333-288706) (the “Registration Statement”), be declared effective at 4:30 p.m., Eastern Time, on July 18, 2025, or as soon thereafter as is requested by counsel. Once the Registration Statement is effective, please orally confirm the event with our counsel, Davis Polk & Wardwell LLP by calling Yasin Keshvargar at (212) 450-4839 or Chris Van Buren at (212) 450-4899. Very truly yours, SPIRIT AVIATION HOLDINGS, INC. By: /s/ Fred Cromer Name: Fred Cromer Title: Chief Financial Officer