SEC Comment Letter for Avianca Holdings S.A. (CIK 0001575969) — Feb 26, 2020
Avianca Holdings S.A. (CIK 0001575969)
Date: Feb. 26, 2020 · CIK: 0001575969 · Accession: 0000000000-20-001749
AI Filing Summary & Sentiment
File numbers found in text: 001-36142
Letter
February 26, 2020 Adrian Neuhauser Chief Financial Officer Avianca Holdings S.A. Edificio P.H. ARIFA, Pisos 9 y 10, Boulevard Oeste, Santa María Business District, Panama City, Republic of Panama Re:Avianca Holdings S.A. Form 20-F for the Fiscal Year ended December 31, 2018 Filed April 29, 2019 File No. 001-36142 Dear Mr. Neuhauser: 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 Energy & Transportation cc: Renato Covelo
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February 26, 2020
Adrian Neuhauser
Chief Financial Officer
Avianca Holdings S.A.
Edificio P.H. ARIFA, Pisos 9 y 10, Boulevard Oeste,
Santa María Business District, Panama City,
Republic of Panama
Re:Avianca Holdings S.A.
Form 20-F for the Fiscal Year ended December 31, 2018
Filed April 29, 2019
File No. 001-36142
Dear Mr. Neuhauser:
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 Energy & Transportation
cc: Renato Covelo