SEC Comment Letter for Sun Country Airlines Holdings, Inc. (SNCY) (CIK 0001743907) (SNCY) — Jun 29, 2022
Sun Country Airlines Holdings, Inc. (SNCY) (CIK 0001743907)
Date: June 29, 2022 · CIK: 0001743907 · Accession: 0000000000-22-006940
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File numbers found in text: 001-40217
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United States securities and exchange commission logo
June 29, 2022
Dave Davis
Chief Financial Officer
Sun Country Airlines Holdings, Inc.
2005 Cargo Road
Minneapolis, Minnesota 55450
Re:Sun Country Airlines Holdings, Inc.
Form 10-K for Fiscal Year Ended December 31, 2021
Form 10-K/A for Fiscal Year Ended December 31, 2021
Form 8-K filed May 5, 2022
File No. 001-40217
Dear Mr. Davis:
We have completed our review of your filings. 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