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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-007581.txt : 20060726
<SEC-HEADER>0000000000-06-007581.hdr.sgml : 20060726
<ACCEPTANCE-DATETIME>20060213112332
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-007581
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060213

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MESA AIR GROUP INC
		CENTRAL INDEX KEY:			0000810332
		STANDARD INDUSTRIAL CLASSIFICATION:	AIR TRANSPORTATION, SCHEDULED [4512]
		IRS NUMBER:				850302351
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		410 NORTH 44TH STREET
		STREET 2:		SUITE 700
		CITY:			PHOENIX
		STATE:			AZ
		ZIP:			85008
		BUSINESS PHONE:		6026854000

	MAIL ADDRESS:	
		STREET 1:		410 NORTH 44TH STREET
		STREET 2:		SUITE 700
		CITY:			PHOENIX
		STATE:			AZ
		ZIP:			85008

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MESA AIRLINES INC
		DATE OF NAME CHANGE:	19950426
PUBLIC REFERENCE ACCESSION NUMBER:		0000950153-05-003152
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


                                                        February 13, 2006


Via US Mail and Facsimile

Mr. George Murnane III
Chief Financial Officer
Mesa Air Group, Inc.
410 North 44th Street, Suite 700
Phoenix, AZ 85008

RE: Mesa Air Group, Inc.
    File No. 000-15495
    Form 10-K for the year ended September 30, 2005


Dear Mr. Murnane:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.


                                                                Sincerely,


                                                                Michael Fay
                                                                Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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