CORRESP 1 filename1.htm Letter to the SEC

 

             

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Attn: Sonia Bednarowski         047685-001     

 

  Re: Spirit Airlines, Inc.
       Registration Statement on Form S-1
       File No. 333-169474

Dear Ms. Bednarowski:

On behalf of Spirit Airlines, Inc., enclosed please find a copy of the artwork intended to be included on the inside front and inside back cover of the preliminary prospectus to be included in the next pre-effective amendment to the registration statement and distributed to potential investors in the offering.

Please do not hesitate to contact me at (650) 463-2643 if you have any questions regarding the foregoing.

Very truly yours,

/s/ Anthony J. Richmond

Anthony J. Richmond

of LATHAM & WATKINS LLP

Enclosures

 

cc: B. Ben Baldanza, Spirit Airlines, Inc.
     Thomas C. Canfield, Spirit Airlines, Inc.
     Leslie N. Silverman, Cleary Gottlieb Steen & Hamilton LLP

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