June 28, 2000




Frontier Airlines, Inc.
Denver, Colorado

Ladies and Gentlemen:

We have audited the balance  sheets of Frontier  Airlines,  Inc. as of March 31,
2000 and 1999, and the related statements of operations,  stockholders'  equity,
and cash flows for each of the years in the  three-year  period  ended March 31,
2000, and have reported  thereon under date of May 31, 2000. The  aforementioned
financial  statements and our audit report thereon are included in the Company's
annual  report on Form 10-K for the year ended March 31, 2000. As stated in Note
1 to those  financial  statements,  the Company changed its method of accounting
for required periodic  maintenance checks from the  accrue-in-advance  method to
the direct  expensing  method,  and  states  that the newly  adopted  accounting
principle  is  preferable  in the  circumstances  because  there has not been an
obligating  event prior to the  maintenance  checks actually being performed and
the  new  method  is  the  predominant  method  used  in the  airline  industry.
Previously,  the Company  accrued-in-advance  for  maintenance  checks and major
overhauls,  including the costs for scheduled major airframe,  landing gear, and
engine overhauls.  The Company continues to utilize the accrue-in-advance method
for major overhaul,  including scheduled major airframe, landing gear and engine
overhauls because the Company's aircraft lease agreements require the Company to
make non-refundable deposits monthly with the lessor for such costs.

In  accordance  with your request,  we have reviewed and discussed  with Company
officials the  circumstances  and business  judgment and planning upon which the
decision to make this change in the method of accounting was based.

With regard to the aforementioned accounting change, authoritative criteria have
not been established for evaluating the  preferability of one acceptable  method
of accounting over another acceptable method.  However, for purposes of Frontier
Airlines, Inc.'s compliance with the requirements of the Securities and Exchange
Commission, we are furnishing this letter.

Based on our review and  discussion,  with  reliance  on  management's  business
judgment and planning,  we concur that the newly adopted method of accounting is
preferable in the Company's circumstances.

Very truly yours,

KPMG LLP