GRUPO AEROPORTUARIO DEL PACIFICO, S.A.B. DE C.V.

February 26, 2010

VIA EDGAR TRANSMISSION

Mr. Lyn Shenk

Division of Corporation Finance

Securities and Exchange Commission

CF/AD5

100 F Street NE

Washington, D.C.  20549-3561

Dear Mr. Shenk:

In response to the request from the staff of the Securities and Exchange Commission, please find attached a table that provides segment information by airport before and after giving effect to inter-company transactions.

If you have any questions or require any additional information with respect to the above, please do not hesitate to contact our U.S. counsel Jorge Juantorena at Cleary Gottlieb Hamilton & Steen LLP at (212) 225-2758.

[Signature page follows]

Av. Mariano Otero No. 1249 ala B piso 6

Condominio WTC Torre Pacífico

Guadalajara, Jalisco C.P. 44530

 Sincerely,

Rodrigo Guzmán Perera

Chief Financial Officer

cc: Aamira Chaudry

Securities and Exchange Commission

Jorge U. Juantorena

Cleary Gottlieb Steen & Hamilton LLP

Ramón Alvarez Cisneros

    Galaz, Yamazaki, Ruiz Urquiza, S. C.

    Member of Deloitte Touche Tohmatsu

Av. Mariano Otero No. 1249 ala B piso 6

Condominio WTC Torre Pacífico

Guadalajara, Jalisco C.P. 44530