SKY HARBOUR GROUP CORPORATION

136 Tower Road, Suite 205

Westchester County Airport

White Plains, NY 10604

September 16, 2022

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate and Construction

100 F Street, NE

Washington, D.C. 20549

Attn: Melanie Singh

Ruairi Regan

Re: Sky Harbour Group Corporation

Registration Statement on Form S-1

File No. 333-267360

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Sky Harbour Group Corporation (the “Registrant”) hereby requests acceleration of effectiveness of the registration statement on Form S-1 (File No. 333-267360) (the “Registration Statement”), to 4:05 p.m., Eastern Time, on September 20, 2022, or as soon as practicable thereafter. 

We understand that the Staff will consider this request as confirmation by the Registrant 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. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Morrison & Foerster LLP, by calling John Hensley at (202) 778-1654.

Very truly yours,

Sky Harbour Group Corporation

By:          /s/ Tal Keinan                                    

Name:     Tal Keinan

Title:       Chief Executive Officer

cc:          Alex Saltzman, Chief Operating Officer

Francisco Gonzalez, Chief Financial Officer

Michael W. Schmitt, Chief Accounting Officer

Gerald Adler, Interim General Counsel and Corporate Secretary

Sky Harbour Group Corporation

John T. Owen

R. John Hensley

Morrison & Foerster LLP