0001104659-23-002248.txt : 20230210 0001104659-23-002248.hdr.sgml : 20230210 20230109160220 ACCESSION NUMBER: 0001104659-23-002248 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230109 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sun Country Airlines Holdings, Inc. CENTRAL INDEX KEY: 0001743907 STANDARD INDUSTRIAL CLASSIFICATION: AIR TRANSPORTATION, SCHEDULED [4512] IRS NUMBER: 824092570 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2005 CARGO ROAD CITY: MINNEAPOLIS STATE: MN ZIP: 55450 BUSINESS PHONE: 651-681-3900 MAIL ADDRESS: STREET 1: 2005 CARGO ROAD CITY: MINNEAPOLIS STATE: MN ZIP: 55450 FORMER COMPANY: FORMER CONFORMED NAME: SCA Acquisition Holdings, LLC DATE OF NAME CHANGE: 20180618 CORRESP 1 filename1.htm

 

Sun Country Airlines Holdings, Inc.
2005 Cargo Road.

Minneapolis, MN 55450

 

January 9, 2023

 

VIA EDGAR

 

Division of Corporation Finance

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

 

Attention:  Cheryl Brown 
  Staff Attorney
  Office of Energy & Transportation

 

Sun Country Airlines Holdings, Inc.
Registration Statement on Form S-3
(File No. 333-269023)

 

Dear Ms. Brown:

 

Pursuant to Rule 461 of the Securities Act of 1933, as amended, we hereby request that the effective date of the above-captioned Registration Statement on Form S-3 of Sun Country Airlines Holdings, Inc. (the “Company”) be accelerated to January 12, 2023 at 4:00 p.m. E.S.T. or as soon thereafter as may be practicable.

 

We understand that the Staff will consider this request as confirmation by the Company 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. If you have any questions regarding the foregoing, please contact Brian M. Janson of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3588.

 

*****

 

 

 

 

  Very truly yours,
   
  By: /s/ Erin Rose Neale
    Name: Erin Rose Neale
    Title: Senior Vice President, General Counsel and Secretary