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SEC Comment Letter for Gogo (GOGO) — Nov 20, 2020

Gogo Inc.
Date: Nov. 20, 2020 · CIK: 0001537054 · Accession: 0000000000-20-011133

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-35975

Date
November 20, 2020
Author
Office of Technology
Form
UPLOAD
Company
Gogo Inc.

Letter

United States securities and exchange commission logo November 20, 2020 Barry Rowan Executive Vice President and Chief Financial Officer Gogo Inc. 111 North Canal Street, Suite 1500 Chicago, IL 60606 Re:Gogo Inc. Form 10-K for the Fiscal Year Ended December 31, 2019 Filed March 13, 2020 File No. 001-35975 Dear Mr. Rowan: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Technology

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United States securities and exchange commission logo
November 20, 2020
Barry Rowan
Executive Vice President and Chief Financial Officer
Gogo Inc.
111 North Canal Street, Suite 1500
Chicago, IL 60606
Re:Gogo Inc.
Form 10-K for the Fiscal Year Ended December 31, 2019
Filed March 13, 2020
File No. 001-35975
Dear Mr. Rowan:
            We have completed our review of your filing.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Technology