SEC Company Response from Madison Air Solutions Corp (MAIR) (CIK 0002098430) — Apr 13, 2026
Madison Air Solutions Corp (MAIR) (CIK 0002098430)
Date: April 13, 2026 · CIK: 0002098430 · Accession: 0001193125-26-152489
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File numbers found in text: 333-294156
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CORRESP
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filename1.htm
CORRESP
Goldman Sachs & Co. LLC
200 West Street,
New York, New York 10282
Barclays Capital Inc.
745 Seventh Avenue
New York, New York
10019
Jefferies LLC
520 Madison Avenue
New York, New York
10022
Wells Fargo Securities, LLC
500 West 33rd Street, 14th
Floor
New York, New York 10001
April 13, 2026
VIA EDGAR SUBMISSION
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Brittany Ebbertt
Kathleen Collins
Edwin Kim
Jan Woo
Re:
Madison Air Solutions Corporation
Registration Statement on Form S-1 (File No. 333-294156)
Ladies and Gentlemen:
In connection with the above-captioned Registration Statement, pursuant to Rule 460 under the Securities Act of 1933, as amended (the “Act”), we wish to advise you that there will be distributed to each underwriter or dealer who is reasonably anticipated to participate in the distribution of the security, as many copies of the Preliminary Prospectus, dated April 6, 2026, as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.
We have been informed by the participating underwriters that they have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
In accordance with Rule 461 under the Act, we hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 4:00 p.m., Eastern Time, on April 15, 2026, or as soon thereafter as practicable, or at such other time as the registrant or its counsel may request by telephone call to the Staff of the Division of Corporation Finance of the Securities and Exchange Commission.
[Signature page follows]
Very truly yours,
GOLDMAN SACHS & CO. LLC
BARCLAYS CAPITAL INC.
JEFFERIES LLC
WELLS FARGO SECURITIES, LLC
As Representatives of the Underwriters
GOLDMAN SACHS & CO. LLC
By:
/s/ Ryan Cunn
Name: Ryan Cunn
Title: Managing Director
BARCLAYS CAPITAL INC.
By:
/s/ Michaela Diverio
Name: Michaela Diverio
Title: Managing Director
JEFFERIES LLC
By:
/s/ Ashley Walker
Name: Ashley Walker
Title: Managing Director
WELLS FARGO SECURITIES, LLC
By:
/s/ Christie MacDonald
Name: Christie MacDonald
Title: Managing Director