# EDGAR Filing Document

**Accession Number:** 0000353184
**File Stem:** 0000353184-23-000025
**Filing Date:** 2023-2
**Character Count:** 2138
**Document Hash:** 20739b01c9a1c281278b3af1ecb621e9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000353184-23-000025.hdr.sgml**: 20230518

**ACCESSION NUMBER**: 0000353184-23-000025

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 3

**FILED AS OF DATE**: 20230224

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** AIR T INC
- **CENTRAL INDEX KEY:** 0000353184
- **STANDARD INDUSTRIAL CLASSIFICATION:** AIR COURIER SERVICES [4513]
- **IRS NUMBER:** 521206400
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0331

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

**BUSINESS ADDRESS:**
- **STREET 1:** 5930 BALSOM RIDGE ROAD
- **CITY:** DENVER
- **STATE:** NC
- **ZIP:** 28037
- **BUSINESS PHONE:** 7043772109

**MAIL ADDRESS:**
- **STREET 1:** P O BOX 488
- **CITY:** DENVER
- **STATE:** NC
- **ZIP:** 28037

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** AIR TRANSPORTATION HOLDING CO INC
- **DATE OF NAME CHANGE:** 19920703

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ATLANTA EXPRESS AIRLINE CORP
- **DATE OF NAME CHANGE:** 19840321

![image_0a.jpg](image_0a.jpg)

February 23, 2023 Philip T. Colton<br>Direct Dial: (612) 604-6729<br>Main Fax: (612) 604-6800<br>pcolton@winthrop.com

**VIA EDGAR**

The Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attn: Lily Dang, Jenifer Gallagher, and Karl Hiller

---

| | |
|:---|:---|
| Re: | Air T, Inc. |
| | Form 10-K for the Fiscal Year ended March 31, 2022 |
| | Filed June 28, 2022 |
| | File No. 001-35476 |

---

Dear Ms. Dang:

This letter follows our telephone conversation of February 23, 2023. During our call we advised that our client Air T, Inc. anticipates providing a response to the comment letter received in connection with the above-described matter on Tuesday, March 14, 2023. The additional time is necessary to obtain appropriate input, review and approval of the response letter by all internal and external parties.

Thank you for your accommodation.

Very truly yours,

WINTHROP & WEINSTINE, P.A.

/s/ Philip T. Colton

Philip T. Colton

cc: Brian Ochocki <br> Mark Jundt<br>

25786278v1

![image_1a.jpg](image_1a.jpg)