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SEC Comment Letter for Gogo (GOGO) — Jul 28, 2015

Gogo Inc.
Date: July 28, 2015 · CIK: 0001537054 · Accession: 0000000000-15-038852

AI Filing Summary & Sentiment

Date
July 28, 2015
Author
/s/ Terry French for
Form
UPLOAD
Company
Gogo Inc.

Letter

July 28, 2015 Norman Smagley Chief Financial Officer Gogo, Inc. 1250 North Arlington Heights Road Itasca, IL 60143

Re: Gogo, Inc. Form 10 -K for Fiscal Year Ended December 31, 2014 Filed February 27, 2015 File No. 1 -35975

Dear Mr. Smagley:

We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are re sponsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Terry French for

Show Raw Text
July 28, 2015

Norman Smagley
Chief Financial Officer
Gogo, Inc.
1250 North Arlington Heights Road
Itasca, IL  60143

Re: Gogo, Inc.
 Form 10 -K for Fiscal Year Ended December 31, 2014
Filed February 27, 2015
File No. 1 -35975

Dear Mr. Smagley:

We have completed our review of your filings .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing s and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are re sponsible for the
accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Terry French for

Larry Spirgel
Assistant Director