SEC Company Response from Frontier Group Holdings, (ULCC) — Mar 27, 2026
Frontier Group Holdings, Inc.
Date: March 27, 2026 · CIK: 0001670076 · Accession: 0001193125-26-129115
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-40304
Letter
555 Eleventh Street, N.W., Suite 1000
Washington, D.C. 20004-1304
Tel: +1.202.637.2200 Fax: +1.202.637.2201 www.lw.com
FIRM / AFFILIATE OFFICES
Austin
Milan
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Boston
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March 27, 2026
Düsseldorf
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Via EDGAR Correspondence
Hamburg
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Office of Energy & Transportation
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Division of Corporation Finance
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U.S. Securities and Exchange Commission
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100 F Street, NE
Madrid
Washington, D.C.
Washington, DC 20549
Attn: Yolanda Guobadia and Gus Rodriguez
Re: Frontier Group Holdings, Inc. Form 10-K for the Fiscal Year Ended December 31, 2025 Filed on February 18, 2026 File No. 001-40304 To the addressees set forth above: This letter is submitted on behalf of Frontier Group Holdings, Inc. (the “Company”) in response to the comments of the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) concerning the above-referenced filing of the Company, as set forth in your letter to the Company dated March 17, 2026 (the “Comment Letter”). This letter confirms our telephone conversation with Yolanda Guobadia on March 27, 2026 regarding the Company’s request for a 10 business day extension from the initial response deadline of March 31, 2026 to respond to the Comment Letter. The Company currently expects to respond to the Comment Letter on or about April 14, 2026. Please do not hesitate to contact the undersigned at (202) 637-2113 or by email at Jessica.Lennon@lw.com if you have any questions regarding this letter.
Sincerely,
/s/ Jessica Lennon
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CORRESP 1 filename1.htm CORRESP 555 Eleventh Street, N.W., Suite 1000 Washington, D.C. 20004-1304 Tel: +1.202.637.2200 Fax: +1.202.637.2201 www.lw.com FIRM / AFFILIATE OFFICES Austin Milan Beijing Munich Boston New York Brussels Orange County Chicago Paris Dubai Riyadh March 27, 2026 Düsseldorf San Diego Frankfurt San Francisco Via EDGAR Correspondence Hamburg Seoul Hong Kong Silicon Valley Office of Energy & Transportation Houston Singapore Division of Corporation Finance London Tel Aviv U.S. Securities and Exchange Commission Los Angeles Tokyo 100 F Street, NE Madrid Washington, D.C. Washington, DC 20549 Attn: Yolanda Guobadia and Gus Rodriguez Re: Frontier Group Holdings, Inc. Form 10-K for the Fiscal Year Ended December 31, 2025 Filed on February 18, 2026 File No. 001-40304 To the addressees set forth above: This letter is submitted on behalf of Frontier Group Holdings, Inc. (the “Company”) in response to the comments of the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) concerning the above-referenced filing of the Company, as set forth in your letter to the Company dated March 17, 2026 (the “Comment Letter”). This letter confirms our telephone conversation with Yolanda Guobadia on March 27, 2026 regarding the Company’s request for a 10 business day extension from the initial response deadline of March 31, 2026 to respond to the Comment Letter. The Company currently expects to respond to the Comment Letter on or about April 14, 2026. Please do not hesitate to contact the undersigned at (202) 637-2113 or by email at Jessica.Lennon@lw.com if you have any questions regarding this letter. Sincerely, /s/ Jessica Lennon Jessica L. Lennon of Latham & Watkins LLP cc: James Dempsey, Frontier Group Holdings, Inc. Mark Mitchell, Frontier Group Holdings, Inc. Josh Wetzel, Frontier Group Holdings, Inc. Howard Diamond, Frontier Group Holdings, Inc. Brian Miller, Latham & Watkins LLP