Correspondence 0001437749-24-011409 from Sky Harbour Group Corp (SKYH, SKYH-WT) (CIK 0001823587) (SKYH)
Sky Harbour Group Corp (SKYH, SKYH-WT) (CIK 0001823587)
Date: April 8, 2024 · CIK: 0001823587 · Accession: 0001437749-24-011409
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File numbers found in text: 333-278274
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CORRESP 1 filename1.htm ysac20240408c_corresp.htm SKY HARBOUR GROUP CORPORATION 136 Tower Road, Suite 205 Westchester County Airport White Plains, NY 10604 April 8, 2024 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Real Estate and Construction 100 F Street, NE Washington, D.C. 20549 Attn: Kibum Park Re: Sky Harbour Group Corporation Registration Statement on Form S-3 File No. 333-278274 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Sky Harbour Group Corporation (the “Registrant”) hereby requests acceleration of effectiveness of the registration statement on Form S-3 (File No. 333-278274) (the “Registration Statement”), to 4:05 p.m., Eastern Time, on April 10, 2024, or as soon as practicable thereafter. We understand that the Staff will consider this request as confirmation by the Registrant of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Morrison & Foerster LLP, by calling John Hensley at (202) 778-1654. Very truly yours, Sky Harbour Group Corporation /s/ Francisco X. Gonzalez Name: Francisco X. Gonzalez Title: Chief Financial Officer cc: Tal Keinan, Chief Executive Officer Michael W. Schmitt, Chief Accounting Officer Willard Whitesell, Chief Operating Officer Gerald Adler, Interim General Counsel and Corporate Secretary Sky Harbour Group Corporation R. John Hensley Morrison & Foerster LLP