-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, MEXvjzOHeH+K3qONYNNKBR7Xf52eR0JqGYoGbwef6y8MtHWIfgVtQHX5CHrZTAFB qgQCORCigBTwxiWyg6bAtw== 0000950129-06-009223.txt : 20061218 0000950129-06-009223.hdr.sgml : 20061218 20061030153853 ACCESSION NUMBER: 0000950129-06-009223 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20061030 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PHI INC CENTRAL INDEX KEY: 0000350403 STANDARD INDUSTRIAL CLASSIFICATION: AIR TRANSPORTATION, NONSCHEDULED [4522] IRS NUMBER: 720395707 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2001 SE EVANGELINE THRUWAY STREET 2: - CITY: LAFAYETTE STATE: LA ZIP: 70508 BUSINESS PHONE: - MAIL ADDRESS: STREET 1: PO BOX 90808 CITY: LAFAYETTE STATE: LA ZIP: 70509 FORMER COMPANY: FORMER CONFORMED NAME: PETROLEUM HELICOPTERS INC DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HELICOPTER LEASING LLC CENTRAL INDEX KEY: 0001172105 IRS NUMBER: 030397710 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: P O BOX 90808 CITY: LAFAYETTE STATE: LA ZIP: 70509 BUSINESS PHONE: 3372352452 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HELICOPTER MANAGEMENT LLC CENTRAL INDEX KEY: 0001172106 IRS NUMBER: 030397562 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: P O BOX 90808 CITY: LAFAYETTE STATE: LA ZIP: 70509 BUSINESS PHONE: 3372352452 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PETROLEUM HELICOPTER INTERNATIONAL INC CENTRAL INDEX KEY: 0001172107 IRS NUMBER: 721443677 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: P O BOX 90808 CITY: LAFAYETTE STATE: LA ZIP: 70509 BUSINESS PHONE: 3372352452 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PHI AIR MEDICAL INC CENTRAL INDEX KEY: 0001172108 IRS NUMBER: 721404703 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2001 S. E. EVANGELINE THRUWAY CITY: LAFAYETTE STATE: LA ZIP: 70508 BUSINESS PHONE: 337-235-2452 MAIL ADDRESS: STREET 1: 2001 S. E. EVANGELINE THRUWAY CITY: LAFAYETTE STATE: LA ZIP: 70508 FORMER COMPANY: FORMER CONFORMED NAME: PHI AEROMEDICAL SERVICES INC DATE OF NAME CHANGE: 20020425 FILER: COMPANY DATA: COMPANY CONFORMED NAME: INTERNATIONAL HELICOPTER TRANSPORT INC CENTRAL INDEX KEY: 0001172109 IRS NUMBER: 720542540 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: P O BOX 90808 CITY: LAFAYETTE STATE: LA ZIP: 70509 BUSINESS PHONE: 3372352452 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AIR EVAC SERVICES INC CENTRAL INDEX KEY: 0001172111 IRS NUMBER: 721404705 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: P O BOX 90808 CITY: LAFAYETTE STATE: LA ZIP: 70509 BUSINESS PHONE: 3372352452 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sky Leasing, L.L.C. CENTRAL INDEX KEY: 0001367526 IRS NUMBER: 611462015 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2001 S.E. EVANGELINE THRUWAY CITY: LAFAYETTE STATE: LA ZIP: 70508 BUSINESS PHONE: 337-235-2452 MAIL ADDRESS: STREET 1: 2001 S.E. EVANGELINE THRUWAY CITY: LAFAYETTE STATE: LA ZIP: 70508 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HELEX, L.L.C. CENTRAL INDEX KEY: 0001367514 IRS NUMBER: 431991751 STATE OF INCORPORATION: MT FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2001 S.E. EVANGELINE THRUWAY CITY: LAFAYETTE STATE: LA ZIP: 70508 BUSINESS PHONE: 337-235-2452 MAIL ADDRESS: STREET 1: 2001 S.E. EVANGELINE THRUWAY CITY: LAFAYETTE STATE: LA ZIP: 70508 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PHI TECH SERVICES INC CENTRAL INDEX KEY: 0001172103 IRS NUMBER: 720835089 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2001 S. E. EVANGELINE THRUWAY CITY: LAFAYETTE STATE: LA ZIP: 70508 BUSINESS PHONE: 337-235-2452 MAIL ADDRESS: STREET 1: 2001 S. E. EVANGELINE THRUWAY CITY: LAFAYETTE STATE: LA ZIP: 70508 FORMER COMPANY: FORMER CONFORMED NAME: EVANGELINE AIRMOTIVE INC DATE OF NAME CHANGE: 20020425 CORRESP 1 filename1.htm corresp
 

[PHI Letterhead]
October 30, 2006
Via EDGAR and Facsimile
Securities and Exchange Commission
100 F Street, NE
Mail Stop 7010
Washington, D.C. 20549
Attn:   Ms. Sara D. Kalin
 
Re: PHI, Inc. Registration Statement on Form S-4, File No. 333-135674
Dear Ms. Kalin:
PHI, Inc., a Louisiana corporation (the “Company”), pursuant to Rule 461 under the Securities Act of 1933, as amended, respectfully requests the effective date for the above-captioned Registration Statement be accelerated to November 1, 2006 at 5:00 p.m. Washington, D.C. time or as soon thereafter as practicable.
The Company hereby acknowledges that:
1.   Should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
 
2.   The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the accuracy and adequacy of the disclosure in the filing; and
 
3.   The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you have any questions, or require any additional information, please do not hesitate to call me at (337) 235-2452, or Jennifer De la Rosa at Akin Gump Strauss Hauer & Feld LLP at (713) 220-5836.
         
  Very truly yours,
 		  
  /s/ Michael J. McCann    
     
  Michael J. McCann
Chief Financial Officer, Treasurer and Secretary 		  
 

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