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SEC Comment Letter 0000000000-24-003179 to AIR T FUNDING (CIK 0001760001)

AIR T FUNDING (CIK 0001760001)
Date: March 22, 2024 · CIK: 0001760001 · Accession: 0000000000-24-003179

Regulatory Compliance Offering / Registration Process Financial Reporting

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File numbers found in text: 333-277855

Date
March 22, 2024
Author
Nick Swenson
Form
UPLOAD
Company
AIR T FUNDING (CIK 0001760001)

Letter

United States securities and exchange commission logo March 22, 2024 Nick Swenson Chief Executive Officer Air T, Inc. 11020 David Taylor Drive, Suite 305 Charlotte, NC 28262 Re:Air T, Inc. Registration Statement on Form S-3 Filed March 12, 2024 File No. 333-277855 Dear Nick Swenson: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Michael Purcell at 202-551-5351 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Philip Colton

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United States securities and exchange commission logo
March 22, 2024
Nick Swenson
Chief Executive Officer
Air T, Inc.
11020 David Taylor Drive, Suite 305
Charlotte, NC 28262
Re:Air T, Inc.
Registration Statement on Form S-3
Filed March 12, 2024
File No. 333-277855
Dear Nick Swenson:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
            Please contact Michael Purcell at 202-551-5351 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:       Philip Colton