TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 14, 2022 William Carroll Senior Vice President - Controller DELTA AIR LINES, INC. Post Office Box 20706 Atlanta, Georgia 30320-6001 Re: DELTA AIR LINES, INC. Form 10-K for the Year Ended December 31, 2021 Filed February 11, 2022 File No. 001-05424 Dear Mr. Carroll: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Energy & Transportation