0001104659-13-029834.txt : 20130517 0001104659-13-029834.hdr.sgml : 20130517 20130416163745 ACCESSION NUMBER: 0001104659-13-029834 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130416 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HAWAIIAN AIRLINES INC/HI CENTRAL INDEX KEY: 0000046205 STANDARD INDUSTRIAL CLASSIFICATION: AIR TRANSPORTATION, SCHEDULED [4512] IRS NUMBER: 990042880 STATE OF INCORPORATION: HI FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3375 KOAPAKA ST STREET 2: STE G350 CITY: HONOLULU STATE: HI ZIP: 96819 BUSINESS PHONE: 8088353700 FORMER COMPANY: FORMER CONFORMED NAME: HAL INC /HI/ DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: HAWAIIAN AIRLINES INC DATE OF NAME CHANGE: 19850314 FORMER COMPANY: FORMER CONFORMED NAME: INTER ISLAND AIRWAYS LTD DATE OF NAME CHANGE: 19670920 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HAWAIIAN HOLDINGS INC CENTRAL INDEX KEY: 0001172222 STANDARD INDUSTRIAL CLASSIFICATION: AIR TRANSPORTATION, SCHEDULED [4512] IRS NUMBER: 710879698 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3375 KOAPAKA STREET STREET 2: SUITE G-350 CITY: HONOLULU STATE: HI ZIP: 96819 BUSINESS PHONE: 8088353700 MAIL ADDRESS: STREET 1: 3375 KOAPAKA STREET STREET 2: SUITE G-350 CITY: HONOLULU STATE: HI ZIP: 96819 FORMER COMPANY: FORMER CONFORMED NAME: HAWAIIAN HOLDINGS INC DATE OF NAME CHANGE: 20020502 FORMER COMPANY: FORMER CONFORMED NAME: HAWAIIAN AIR GROUP INC DATE OF NAME CHANGE: 20020429 FORMER COMPANY: FORMER CONFORMED NAME: HA HOLDINGS INC DATE OF NAME CHANGE: 20020425 CORRESP 1 filename1.htm

 

April 16, 2013

 

Via EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention:   J. Nolan McWilliams, Attorney-Advisor

Tonya K. Aldave

 

Re:                             Hawaiian Holdings, Inc.
Hawaiian Airlines, Inc.

Form S-3

Originally filed March 14, 2013, as amended on April 5, 2013

File No. 333-187255 & -01

 

Acceleration Request

 

Requested Date:                                                      April 18, 2013

Requested Time:                                                  4:30 PM Eastern Time

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Hawaiian Holdings, Inc. and Hawaiian Airlines, Inc. (together, the “Registrants”) hereby request that the Securities and Exchange Commission (the “Commission”) take appropriate action to declare the above-referenced Registration Statement on Form S-3 (File No. 333-187255 & -01) (the “Registration Statement”), effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.  The Registrants hereby authorize Aaron J. Alter or Michael S. Russell, both of whom are attorneys with the Registrant’s outside legal counsel, Wilson Sonsini Goodrich & Rosati, Professional Corporation, to orally modify or withdraw this request for acceleration.

 

In connection with the acceleration request, each Registrant hereby acknowledges that:

 

·                  should 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;

 

·                  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 adequacy and accuracy of the disclosure in the filing; and

 

·                  the Registrant 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.

 


 

We request that we be notified of the effectiveness of the Registration Statement by telephone to Mr. Alter at (650) 320-4693 or, in his absence, to Mr. Russell at (650) 565-3844.  Please also provide a copy of the Commission’s order declaring the Registration Statement effective to Mr. Alter via facsimile at (650) 493-6811.

 

 

Sincerely,

 

 

 

HAWAIIAN HOLDINGS, INC.

 

HAWAIIAN AIRLINES, INC.

 

 

 

 

 

By:

/s/ Scott E. Topping

 

 

Scott E. Topping

 

 

Executive Vice President, Chief Financial Officer and Treasurer

 

 

 

cc:

Mark B. Dunkerley

 

Hoyt H. Zia, Esq.

 

Hawaiian Holdings, Inc.

 

 

 

Aaron J. Alter, Esq.

 

Michael S. Russell, Esq.

 

Wilson Sonsini Goodrich & Rosati, Professional Corporation

 

 

 

John K. Hoyns, Esq.

 

Steven I. Chung, Esq.

 

Hughes Hubbard & Reed LLP