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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-044477.txt : 20060821
<SEC-HEADER>0000000000-05-044477.hdr.sgml : 20060821
<ACCEPTANCE-DATETIME>20050826133852
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-044477
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050826

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KITTY HAWK INC
		CENTRAL INDEX KEY:			0000932110
		STANDARD INDUSTRIAL CLASSIFICATION:	AIR TRANSPORTATION, NONSCHEDULED [4522]
		IRS NUMBER:				752564006
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		P O BOX 612787
		STREET 2:		1515 W 20TH ST
		CITY:			DALLAS/FT WORTH INTN
		STATE:			TX
		ZIP:			75261
		BUSINESS PHONE:		9724562200

	MAIL ADDRESS:	
		STREET 1:		P O BOX 612787
		STREET 2:		1515 W 20TH ST
		CITY:			DALLAS/FT WORTH INTN
		STATE:			TX
		ZIP:			75261
PUBLIC REFERENCE ACCESSION NUMBER:		0000950134-05-004617
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


								July 12, 2005
Zip+4 Code:  20549-3561

Via Fax & U.S. Mail

Mr. Robert W. Zoller
Chief Executive Officer and President
Kitty Hawk, Inc.
1515 West 20th Street
P.O. Box 612787
DFW International Airport, Texas 75261

Re:	Kitty Hawk, Inc. (the "Company")
      Form 10-K for the fiscal year ended December 31, 2004
      File No. 0-14275

Dear Mr. Zoller,

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,


								Linda Cvrkel
      Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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