8-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C.  20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (date of earliest event reported):  February 1, 2008

SKYWEST, INC.

(Exact name of registrant as specified in its charter)

Utah	0-14719	87-0292166
(State or other jurisdiction of	(Commission	(I.R.S. Employer
incorporation or organization)	File Number)	Identification No.)

444 South River Road St. George, Utah	84790
(Address of principal executive offices)	(Zip Code)

(435) 634-3000

(Registrant’s telephone number, including area code)

N/A

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

oWritten communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

oSoliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

oPre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

oPre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

ITEM 8.01—OTHER EVENTS

On February 1, 2008, SkyWest, Inc. (the “Company”) issued a press release announcing that a complaint has been filed in the Superior Court of Fulton County, State of Georgia, against Delta Air Lines, Inc. (“Delta”) related to a dispute under the Delta Connection Agreements entered into between Delta and SkyWest Airlines, Inc. (“SkyWest Airlines”) and Atlantic Southeast Airlines, Inc. (“ASA”).  SkyWest Airlines and ASA are wholly-owned subsidiaries of the Company.

A copy of the press release is attached hereto as Exhibit 99.1.

ITEM 9.01—FINANCIAL STATEMENTS AND EXHIBITS

(d)           Exhibits

The following is filed as an exhibit to this report:

Exhibit Number	Title of Document	Location
99.1	Press release dated February 1, 2008	Attached

SIGNATURES

                Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

                                                                                                SKYWEST, INC.

Date: February 1, 2008	By	/s/ Bradford R. Rich
	Bradford R. Rich, Executive Vice President,
	and Chief Financial Officer

2

EXHIBIT INDEX

Exhibit Number	Exhibit
99.1	Press Release Dated February 1, 2008

EX-99.1

Exhibit 99.1

NEWS RELEASE

For Further Information Contact:

Michael J. Kraupp

Vice President Finance and Treasurer

Telephone:  (435) 634-3212

Fax:  (435) 634-3205

FOR IMMEDIATE RELEASE:          February 1, 2008

SKYWEST, INC. FILES COMPLAINT

OVER DISPUTE WITH DELTA AIR LINES

St. George, Utah—SkyWest, Inc. (NASDAQ: SKYW) today announced that a complaint has been filed in the Superior Court of Fulton County, State of Georgia, against Delta Air Lines, Inc. (“Delta”) related to a dispute under the Delta Connection Agreements entered into between Delta and SkyWest Airlines, Inc. (“SkyWest Airlines”) and Atlantic Southeast Airlines, Inc. (“ASA”). SkyWest Airlines and ASA are wholly-owned subsidiaries of SkyWest, Inc.

The dispute is related to the allocation of liability for certain irregular operations (“IROP”) expenses that are paid by SkyWest Airlines and ASA to their passengers under certain situations. As a result of the dispute, Delta unilaterally withheld a combined total of approximately $25 million (pretax) from one of the weekly scheduled wire payments to SkyWest Airlines and ASA during December 2007 and has indicated that Delta does not believe the majority of IROP expenses SkyWest Airlines and ASA have paid on behalf of customers is reimbursable under the Delta Connection Agreements.

Commenting on the dispute, Bradford R. Rich, Executive Vice President and CFO of SkyWest, Inc. said, “Although we and Delta are both committed to maintain a productive and cooperative long-term relationship and remain focused on continued improvements of our Delta Connection operations, we simply have a disagreement over the IROP contract language.”  He continued, “However, due to the inability to resolve the matter informally, we are seeking legal remedies to protect our contractual rights under our agreements.”

SkyWest Airlines, based in St. George, Utah, and ASA, based in Atlanta, Georgia are wholly-owned subsidiaries of SkyWest.  SkyWest Airlines operates as United Express, Delta Connection and Midwest Connect carriers under contractual agreements with United Airlines, Delta Air Lines and Midwest Airlines.  ASA operates as a Delta Connection carrier under a contractual agreement with Delta Air Lines.  System-wide, SkyWest serves a total of approximately 230 cities in the United States, Canada, Mexico and the Caribbean, with approximately 2,488 daily departures.  This press release and additional information regarding SkyWest can be accessed at www.skywest.com.