6-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER

PURSUANT TO RULE 13a-16 OR 15d-16 UNDER

THE SECURITIES EXCHANGE ACT OF 1934

For the month of January 2010

Commission File Number 1-14728

Lan Airlines S.A.

(Translation of registrant's name into English)

Av. Presidente Riesco 5711, Piso 20

Las Condes

Santiago, Chile

(Address of principal executive office)

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.

Form 20-F      X     Form 40-F  

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1):  

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7):  

Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

Yes   No      X   

If “Yes” is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b): 82-  

Exhibit List

     Exhibit No.                          Description

Exhibit 99.1	Material Fact – Distribution of Interim Dividends
Exhibit 99.2	Material Fact – Related Party Transactions

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Date: January 4, 2010

Lan Airlines S.A.

/s/ Alejandro de la Fuente Goic

By: Alejandro de la Fuente Goic      

Chief Financial Officer

Exhibit Index

     Exhibit No.                          Description

Exhibit 99.1	Material Fact – Distribution of Interim Dividends
Exhibit 99.2	Material Fact – Related Party Transactions

EX-99.1

Exhibit 99.1

Santiago, December 29, 2009

Mr.

Guillermo Larraín Ríos

Superintendent

Superintendence of Securities and Insurance

Present

Re: Material Fact – Distribution of Interim Dividends.

To whom it may concern:

In compliance with current regulations, and specifically Circular No. 660 of the Superintendence of Securities and Insurance, I hereby inform you that at its Ordinary Meeting held on December 29, 2009, the Board of Directors of Lan Airlines S.A. agreed to distribute interim dividends for an aggregate amount of US$ 0.20662 per share to be charged to the profits for the 2009 fiscal year, which shall be paid beginning on January 21, 2010, to all holders of record as of the fifth business day prior to such date.

Sincerely,

/s/ Alejandro de la Fuente Goic

Alejandro de la Fuente Goic

Financial Vicepresident

LAN AIRLINES S.A.

cc:	Bolsa de Comercio de Santiago
	Bolsa de Comercio de Valparaíso
	Bolsa Electrónica de Chile

EX-99.2

Exhibit 99.2

Santiago, December 29, 2009

Mr.

Guillermo Larraín Ríos

Superintendent

Superintendence of Securities and Insurance

Present

Re: Notification - Material Fact

To whom it may concern:

In accordance with that provided in Article 9 and the second section of Article 10 of the Securities Exchange Law No. 18.045, and that provided in General Rule No. 30 of the Superintendence of Securities and Insurance, I am duly authorized to hereby notify you that the Board of Directors of Lan Airlines S.A. (“LAN”) has decided that the following transactions shall be deemed customary and therefore, may be carried out with related parties without the procedures and requirements established in numbers 1) through 7) of Article 147 of the Ley de Sociedades Anónimas No. 18.046, which became effective on January 1, 2010.  In accordance with the general policies on customary transactions established by the Board of Directors of LAN, the following operations and agreements constitute the ordinary course of business of LAN or are directly related thereto: 

1.         Cargo, merchandise and passenger transport service agreements;

2.         Aircraft operation agreements related to the provision of air transport services, whether it be of passengers or merchandise, cargo in general, of any type or form including, but not limited to, the provision of crews, leasing, subleasing, freighting, exchange, charters, interchange and wet lease;

3.         Cargo and “bellies” lease agreements;

4.         Maintenance and upkeep agreements, agreements for the sale, lease and provision of motors, aircraft parts and motor replacements and parts, handling agreements, fuel supply agreements, ground maintenance service and airport agreements of all kinds or nature;

5.         Affiliation agreements, code sharing agreements and alliances, of any form or category, interlineal and prorating agreements, mileage programs, client loyalty programs and agreements related to the issuance and marketing of tickets under individual codes;

6.         Sale, marketing and distribution agreements related to passenger, cargo or merchandise transport services;

7.         Real estate leasing agreements and leasing agreements related to all types of movable property, such as equipment, vehicles, forklifts and machinery in general, and those relating to the construction, maintenance, repair and remodeling thereof;

8.         Advertising and marketing services agreements, brand and domain licenses, in-flight provisions and ground service agreements, such as hotel management, rent-a-cars and tourism operators in general;

9.         Agreements related to information services, infrastructure, maintenance and data archiving, software, hardware, and services related to information technology in general;

10.         Intercompany financial transactions within the LAN group, such as provision of funds through commercial checking accounts, direct financing, personal and in rem guarantees of every type and nature, assignment of loans, debt or obligations and forward and derivative contracts related to the ordinary course of business of LAN and its subsidiaries, such as fuel, currencies and interest rates derivatives; and

11.         Agreements covering transactions related to management, administration and commercial, financial and managerial planning and supporting or back-office services, including accounting services, human resources, tax planning, treasury and banks, insurance contracts, security services, comptrolling, income management, purchasing and suppliers, legal and regulatory compliance and internal auditing.

Sincerely,

/s/ Cristián Toro Cañas

Cristián Toro Cañas

Legal Vicepresident

LAN AIRLINES S.A.