# EDGAR Filing Document

**Accession Number:** 0001743907
**File Stem:** 0001104659-23-002248
**Filing Date:** 2023-1
**Character Count:** 2363
**Document Hash:** a69f861ee8d8e98161e85057ca3af8ad
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-002248.hdr.sgml**: 20230210

**ACCESSION NUMBER**: 0001104659-23-002248

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230109

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Sun Country Airlines Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001743907
- **STANDARD INDUSTRIAL CLASSIFICATION:** AIR TRANSPORTATION, SCHEDULED [4512]
- **IRS NUMBER:** 824092570
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2005 CARGO ROAD
- **CITY:** MINNEAPOLIS
- **STATE:** MN
- **ZIP:** 55450
- **BUSINESS PHONE:** 651-681-3900

**MAIL ADDRESS:**
- **STREET 1:** 2005 CARGO ROAD
- **CITY:** MINNEAPOLIS
- **STATE:** MN
- **ZIP:** 55450

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SCA Acquisition Holdings, LLC
- **DATE OF NAME CHANGE:** 20180618

**Sun Country Airlines Holdings, Inc.<br> 2005 Cargo Road.**

**Minneapolis, MN 55450**

January 9, 2023

<u>VIA EDGAR</u>

Division of Corporation Finance

Securities and Exchange Commission<br> 100 F Street, N.E.<br> Washington, D.C. 20549

Attention: Cheryl Brown <br> Staff Attorney <br> Office of Energy & Transportation

Sun Country Airlines Holdings, Inc.<br> Registration Statement on Form S-3<br> (<u>File No. 333-269023</u>)

Dear Ms. Brown:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, we hereby request that the effective date of the above-captioned Registration Statement on Form S-3 of Sun Country Airlines Holdings, Inc. (the "Company") be accelerated to January 12, 2023 at 4:00 p.m. E.S.T. or as soon thereafter as may be practicable.

We understand that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact Brian M. Janson of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3588.

\*\*\*\*\*

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| By: | /s/ Erin Rose Neale | /s/ Erin Rose Neale |
|  | Name: | Erin Rose Neale |
|  | Title: | Senior Vice President, General Counsel and Secretary |

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