SOUTHWEST AIRLINES CO.

Deborah Ackerman

Vice President — General Counsel

P.O. Box 36611

Dallas, Texas 75235-1611

(214) 792-4665

Facsimile: (214) 792-5151

April 4, 2007

VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549

Re:  Southwest Airlines Co.
Definitive Proxy Materials

Ladies and Gentlemen:

     On behalf of Southwest Airlines Co. (the “Company”), attached please find the Company’s submission of its definitive proxy materials relating to its 2007 Annual Meeting of Shareholders. The Company intends to release these materials to Shareholders on or about April 12, 2007.

     If you have any questions or comments concerning this matter, please do not hesitate to contact me at (214) 792-4665.

Sincerely,
 

/s/ Deborah Ackerman  

Deborah Ackerman