# EDGAR Filing Document

**Accession Number:** 0001362468
**File Stem:** 0001140361-26-020943
**Filing Date:** 2026-5
**Character Count:** 34646
**Document Hash:** 8b4ae5d059b2e397597d317050f95684
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-26-020943.hdr.sgml**: 20260513

**ACCESSION NUMBER**: 0001140361-26-020943

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 14

**FILED AS OF DATE**: 20260513

**DATE AS OF CHANGE**: 20260513

**EFFECTIVENESS DATE**: 20260513

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Allegiant Travel CO
- **CENTRAL INDEX KEY:** 0001362468
- **STANDARD INDUSTRIAL CLASSIFICATION:** AIR TRANSPORTATION, SCHEDULED [4512]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 204745737
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-295824
- **FILM NUMBER:** 26971111

**BUSINESS ADDRESS:**
- **STREET 1:** 1201 N. TOWN CENTER DRIVE
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89144
- **BUSINESS PHONE:** 702-851-7300

**MAIL ADDRESS:**
- **STREET 1:** 1201 N. TOWN CENTER DRIVE
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89144

#### As filed with the Securities and Exchange Commission on May 13, 2026

#### Registration No. 333-

#### <br>

### UNITED STATES

### SECURITIES AND EXCHANGE COMMISSION

#### WASHINGTON, D.C. 20549

### FORM S-8

#### REGISTRATION STATEMENT

#### UNDER THE SECURITIES ACT OF 1933

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## ALLEGIANT TRAVEL COMPANY
(Exact name of registrant as specified in its charter)

------

---

| | |
|:---|:---|
| **Nevada** | **20-4745737** |
| (State or other jurisdiction of incorporation or organization) | (I.R.S. Employer Identification No.) |

---

---

| | |
|:---|:---|
| **1201 North Town Center Drive**<br> **Las Vegas, Nevada** | <br> **89144** |
| (Address of principal executive offices) | (Zip Code) |

---

#### SCA Acquisitions Holdings, LLC Amended and Restated Incentive Equity Plan

#### Sun Country Airlines Holdings, Inc. 2021 Omnibus Incentive Plan
(Full titles of the plans)

#### Robert B. Goldberg

#### Senior Vice President, Senior Counsel

#### Allegiant Travel Company

#### 1201 North Town Center Drive

#### Las Vegas, Nevada 89144
(702) 830-8877

(Name, address and telephone of agent for service)

#### Copies to:
Richard Oliver

Micah Kegley

Skadden, Arps, Slate, Meagher & Flom LLP

1440 New York Avenue, NW

Washington, DC 20005

(202) 371-7000<br>

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Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☒ Accelerated filer ☐ <br> Non-accelerated filer ☐ Smaller reporting company ☐ <br> Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

------

------

#### EXPLANATORY NOTE
Allegiant Travel Company (the "<u>Registrant</u>") is filing this Registration Statement on Form S-8 to register up to 874,302 shares of common stock, par value $0.001 per share ("<u>Registrant Common Stock</u>"), issuable in connection with the SCA Acquisitions Holdings, LLC Amended and Restated Incentive Equity Plan, dated as of July 1, 2019 (the "<u>2019 Plan</u>") and the Sun Country Airlines Holdings, Inc. 2021 Omnibus Incentive Plan (the "<u>2021 Plan</u>", and together with the 2019 Plan, the "<u>Plans</u>"), under the Securities Act of 1933, as amended (the "<u>Securities Act</u>").

On January 11, 2026, the Registrant, Sun Country Airlines Holdings, Inc., a Delaware corporation ("<u>Sun Country</u>") Mirage Merger Sub, Inc., a Delaware corporation and a direct wholly owned subsidiary of Allegiant ("<u>Merger Sub 1</u>"), and Sawdust Merger Sub, LLC, a Nevada limited liability company and a direct wholly owned subsidiary of Allegiant ("<u>Merger Sub 2</u>") entered into an Agreement and Plan of Merger (the "<u>Merger Agreement</u>"), providing for the merger of Merger Sub 1 with and into Sun Country (the "<u>First Merger</u>"), with Sun Country surviving the First Merger as a direct wholly owned subsidiary of Allegiant, and immediately following the effective time of the First Merger, the merger of Sun Country with and into Merger Sub 2 (the "<u>Second Merger</u>"), with Merger Sub 2 surviving the Second Merger as a direct, wholly owned subsidiary of Allegiant.

Pursuant to and subject to the terms of the Merger Agreement, the Registrant assumed the Plans in accordance with their terms, including certain options and restricted stock units of Sun Country outstanding under the Plans (the "<u>Options</u>" and "<u>Restricted Stock Units</u>," respectively), which are payable in shares of the Registrant's Common Stock, subject to the terms and conditions of the underlying Plans. The aggregate number of the Registrant's Common Stock subject to the Options and Restricted Stock Units under the 2019 Plan is 324,059 shares and under the 2021 Plan is 268,627 shares. In addition, the Registrant has reserved 281,616 shares of Registrant Common Stock, which constituted an unused share reserve under the 2021 Plan, that may be issued for future awards granted by the Registrant under the Registrant's plan.

#### PART I

#### INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
The documents containing information specified in Part I will be delivered in accordance with Form S-8 and Rule 428(b) under the Securities Act. Such documents are not required to be, and are not, filed with the SEC, either as part of this Registration Statement or as prospectuses or prospectus supplements to this Registration Statement pursuant to Rule 424 under the Securities Act. These documents, and the documents incorporated by reference into this Registration Statement pursuant to Item 3 of Part II of this Form S-8, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.

#### PART II

#### INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
**Item 3.** **Incorporation of Documents by Reference**<br>

The following documents filed by the Registrant with the Securities and Exchange Commission (the "<u>Commission</u>") are incorporated as of their respective dates in this Registration Statement by reference:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The Registrant's Annual Report on [Form 10-K](https://www.sec.gov/ix?doc=/Archives/edgar/data/0001090012/000119312526056485/dvn-20251231.htm) for the fiscal year ended December 31, 2025, as amended
 by the Annual Report on [Form 10-K/A](https://www.sec.gov/ix?doc=/Archives/edgar/data/0001362468/000136246826000008/algt-20251231.htm) filed with the Commission on March 26, 2026;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The Registrant's Quarterly Report on [Form 10-Q](https://www.sec.gov/ix?doc=/Archives/edgar/data/0001362468/000136246826000022/algt-20260331.htm) for the fiscal quarter ended March 31, 2026, filed
 with the Commission on May 6, 2026;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The Registrant's Current Reports on Form 8-K filed on [January 11, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/1362468/000114036126000907/ef20062707_8k.htm) , [March 16, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/1362468/000114036126009506/ef20067969_8k.htm) , [April 15, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/1362468/000114036126014834/ef20070638_8k.htm) , [April 20, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/1362468/000114036126015676/ef20070919_8k.htm) , [April 28, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/0001362468/000114036126017516/ef20071723_8k.htm) , [April 30, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/0001362468/000136246826000019/algt-20260427.htm) , and [May 8, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/0001362468/000136246826000025/algt-20260508.htm) (other than the portions of those documents not deemed to be filed pursuant to the rules promulgated under the Exchange
 Act); and

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• The description of the Registrant's Common Stock set forth in Exhibit [4.5](https://www.sec.gov/Archives/edgar/data/1362468/000136246826000008/a45descriptionofregistrant.htm) to the Registrant's
 Annual Report on Form 10-K for the fiscal year ended December 31, 2025.

All documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act subsequent to the date of this Registration Statement (other than any such documents or portions thereof that are furnished under Item 2.02 or Item 7.01 of Form 8-K, unless otherwise indicated therein, including any exhibits included with such Items), prior to the filing of a post-effective amendment to this Registration Statement, which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing of such documents.

Any statement contained in this Registration Statement or in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained or incorporated by reference herein or in any subsequently filed document that is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

**Item 4.** **Description of Securities**<br>

Not applicable.

**Item 5.** **Interests of Named Experts and Counsel**<br>

Not applicable.

**Item 6.** **Indemnification of Directors and Officers**<br>

The Registrant's articles of incorporation provide that directors of the Registrant will not be personally liable for monetary damages to the Registrant for certain breaches of fiduciary duty as directors to the fullest extent allowable by Nevada law. Under Nevada law, subject to specified exceptions (including approval of certain dividends or distributions), or unless the articles of incorporation provide for greater individual liability, a director or officer is not individually liable to the Registrant or its stockholders or creditors for any damages as a result of any act or failure to act in his or her capacity as a director or officer other than in circumstances where (i) the director or officer has failed to act in good faith, on an informed basis and with a view to the interests of the corporation, (ii) the act or failure to act of the director or officer is proven to have been a breach of his or her fiduciary duties as a director or officer, and (iii) such breach is proven to have involved intentional misconduct, fraud, or a knowing violation of law. Directors and officers, in deciding upon matters of business, are presumed to act in good faith, on an informed basis and with a view to the interests of the corporation; that presumption must be rebutted for a director or officer to be individually liable. In appropriate circumstances, equitable remedies or non-monetary relief, such as an injunction, may remain available to a stockholder seeking redress from any such violation.

The Registrant also has the obligation, pursuant to Article Ten of the Registrant's bylaws and under certain indemnification agreements, to indemnify any officer or director of the Registrant for all expenses actually and reasonably incurred by them in connection with any legal action brought or threatened against such person for or on account of any action or omission alleged to have been committed because such person was an officer or director, if the person acted in good faith and in a manner which the person believed to be in, or believed was not opposed to, the best interests of the Registrant and, with respect to criminal actions, such person had no reasonable cause to believe his conduct was unlawful; provided that such indemnification shall not be made if a final adjudication establishes such person's acts or omissions involved intentional misconduct, fraud, or a knowing violation of law and was material to the cause of action. The Registrant also maintains liability insurance for its directors and officers in order to limit its exposure to liability for indemnification of such persons. These provisions may be held not to be enforceable for certain violations of the federal securities laws of the United States.

**Item 7.** **Exemption from Registration Claimed**<br>

Not applicable.

------

**Item 8.** **Exhibits**<br>

The Exhibits accompanying this Registration Statement are listed on the accompanying Exhibit Index.

**Item 9.** **Undertakings**<br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The undersigned registrant hereby undertakes:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) to file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) to include any prospectus required by Section 10(a)(3) of the Securities Act;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) to reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change
 in the information set forth in this Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered)
 and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no
 more than 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) to include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information in this registration statement;

*provided, however*, that paragraphs (1)(i) and (1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference herein.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) that, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such
 securities at that time shall be deemed to be the initial bona fide offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) to remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and each
 filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act), that is incorporated by reference in this Registration Statement shall be deemed to be a new registration statement relating to the securities
 offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been
 advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other
 than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling
 person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such
 indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.

------

#### EXHIBIT INDEX

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| | |
|:---|:---|
| No. | Description |
| 3.1 | Articles of Incorporation of Registrant ([incorporated by reference to Exhibit 3.1 to Registration Statement No. 333-134145 filed with the Commission on July 6, 2006](https://www.sec.gov/Archives/edgar/data/1362468/000104746906009254/a2171345zex-3_1.htm)). |
| 3.2 | By-Laws of Allegiant Travel Company ([incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K, filed with the Commission on July 25, 2024](https://www.sec.gov/Archives/edgar/data/1362468/000136246824000037/a31by-lawsasamendedonjuly2.htm)). |
| 4.1 | SCA Acquisition Holdings, LLC Amended and Restated Equity Incentive Plan, dated as of July 1, 2019 ([incorporated by reference to Exhibit 10.40 to Sun Country Airlines Holdings, Inc.'s Registration Statement on Form S-1 (File No. 333-252858)](https://www.sec.gov/Archives/edgar/data/1743907/000119312521032486/d71456dex1040.htm)).<br>|
| 4.2 | Sun Country 2021 Omnibus Incentive Plan ([incorporated by reference to Exhibit 4.2 to Sun Country Airlines Holdings, Inc.'s Registration Statement on Form S-8 (File No. 333-254371)](https://www.sec.gov/Archives/edgar/data/1743907/000119312521083088/d54989dex42.htm)).<br>|
| [4.3\*](ef20073133_ex4-3.htm) | Amendment No. 1 to the Sun Country 2021 Omnibus Incentive Plan.<br>|
| [5.1\*](ef20073133_ex5-1.htm) | Opinion of Robert B. Goldberg, regarding the legality of the securities being offered hereby (including consent). |
| [23.1\*](ef20073133_ex5-1.htm) | Consent of Robert B. Goldberg (included in Exhibit 5.1). |
| [23.2\*](ef20073133_ex23-2.htm) | Consent of KPMG LLP, independent registered public accounting firm. |
| [24.1\*](#POWEROFATTORNEY) | Powers of Attorney (included on the signature page hereto). |
| 107\* | Filing Fee Table |

---

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\* Filed herewith.

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#### SIGNATURES

Pursuant to the requirements of the Securities Act of 1933, as amended, Allegiant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized in the City of Las Vegas, State of Nevada, on May 13, 2026.

---

| | |
|:---|:---|
| ALLEGIANT TRAVEL COMPANY | ALLEGIANT TRAVEL COMPANY |
| By: | /s/ Gregory Anderson |
| Name: | Gregory Anderson |
| Title: | Chief Executive Officer and Director |

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#### POWER OF ATTORNEY

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Gregory Anderson, Robert J. Neal and Robert B. Goldberg, or any of them, as his, her, or its true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him or her and in his, her, or its name, place and stead, in any and all capacities, to file and sign any and all amendments to this registration statement, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or their substitute or substitutes may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, as amended, this registration statement has been signed below by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Gregory Anderson | Chief Executive Officer and Director<br> (Principal Executive Officer) | May 13, 2026 |
| Gregory Anderson | Chief Executive Officer and Director<br> (Principal Executive Officer) | May 13, 2026 |
| /s/ Robert J. Neal | President and Chief Financial Officer<br> (Principal Financial Officer) | May 13, 2026 |
| Robert J. Neal | President and Chief Financial Officer<br> (Principal Financial Officer) | May 13, 2026 |
| /s/ Rebecca J. Aretos | Senior Vice President, Finance and Chief Accounting Officer<br> (Principal Accounting Officer) | May 13, 2026 |
| Rebecca J. Aretos | Senior Vice President, Finance and Chief Accounting Officer<br> (Principal Accounting Officer) | May 13, 2026 |
| /s/ Maurice J. Gallagher, Jr. | Chairman of the Board | May 13, 2026 |
| Maurice J. Gallagher, Jr. | Chairman of the Board | May 13, 2026 |
| /s/ Montie Brewer | Director | May 13, 2026 |
| Montie Brewer | Director | May 13, 2026 |
| /s/ Gary Ellmer | Director | May 13, 2026 |
| Gary Ellmer | Director | May 13, 2026 |
| /s/ Linda Marvin | Director | May 13, 2026 |
| Linda Marvin | Director | May 13, 2026 |
| /s/ Ponder Harrison | Director | May 13, 2026 |
| Ponder Harrison | Director | May 13, 2026 |
| /s/ Sandra Douglass Morgan | Director | May 13, 2026 |
| Sandra Douglass Morgan | Director | May 13, 2026 |
| /s/ Charles Pollard | Director | May 13, 2026 |
| Charles Pollard | Director | May 13, 2026 |

---

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## Exhibit 4.3

------

#### Exhibit 4.3

#### AMENDMENT NO. 1

#### TO THE

#### SUN COUNTRY AIRLINES HOLDINGS, INC.

#### 2021 OMNIBUS INCENTIVE PLAN
May 13, 2026

**WHEREAS**, Allegiant Travel Company, a Nevada corporation ("<u>Allegiant</u>"), entered into an Agreement and Plan of Merger, dated as of January 11, 2026 (together with all schedules and exhibits thereto, the "<u>Merger Agreement</u>"), by and among Allegiant, Mirage Merger Sub, Inc., a Delaware corporation and wholly owned subsidiary of Allegiant ("<u>Merger Sub 1</u>"), Sawdust Merger Sub, LLC, a Nevada limited liability company and wholly owned subsidiary of Allegiant ("<u>Merger Sub 2</u>"), and Sun Country Airlines Holdings, Inc., a Delaware corporation ("<u>Sun Country</u>"), pursuant to which, on May 13, 2026, (i) Merger Sub 1 merged with and into Sun Country, with Sun Country surviving as a wholly owned subsidiary of Allegiant (the "<u>First Merger</u>") (the time the First Merger became effective, the "<u>First Effective Time</u>"), and (ii) immediately thereafter, Sun Country merged with and into Merger Sub 2, with Merger Sub 2 surviving as a wholly owned subsidiary of Allegiant (collectively with (i), the "<u>Mergers</u>");

**WHEREAS**, the Board of Directors of Allegiant approved the assumption of the Sun Country Airlines Holdings, Inc. 2021 Omnibus Incentive Plan (the "<u>Plan</u>"), including the sponsorship of the Plan following the First Effective Time; and

**WHEREAS**, Section 13(a) of the Plan provides that the Board may amend the Plan, subject to the terms and conditions set forth therein.

**NOW**, **THEREFORE**, Allegiant hereby amends the Plan as follows (this "<u>Amendment</u>") and this Amendment shall become effective only upon the occurrence of the First Effective Time and shall be null and void if the Mergers are not consummated:

<br> 1. Section 1 is hereby amended to add the following paragraph at the end thereof:

Allegiant Travel Company, a Nevada corporation ("<u>Allegiant</u>"), assumed the Plan effective as of the First Effective Time in connection with the consummation of the transactions contemplated by the Agreement and Plan of Merger, dated as of January 11, 2026 (together with all schedules and exhibits thereto, the "<u>Merger Agreement</u>"), by and among Allegiant, Mirage Merger Sub, Inc., a Delaware corporation and wholly owned subsidiary of Allegiant, Sawdust Merger Sub, LLC, a Nevada limited liability company and wholly owned subsidiary of Allegiant, and Sun Country Airlines Holdings, Inc., a Delaware corporation ("<u>Sun Country</u>"), pursuant to which Sun Country became an indirect wholly owned subsidiary of Allegiant. From and after the First Effective Time, the Plan shall continue in effect as an assumed plan of Allegiant for purposes of administering outstanding awards assumed in connection with the Mergers and granting future Awards with respect to Common Stock, in each case subject to the terms of the Plan, applicable law and applicable stock exchange rules.

------

<br> 2. Section 3 is hereby amended by replacing the definitions of "<u>Common Stock</u>" and "<u>Company</u>" as follows:

"<u>Common Stock</u>" means, prior to the First Effective Time, the common stock of Sun Country Airlines Holdings, Inc., par value $0.01 per share, and following the First Effective Time, the common stock of Allegiant Travel Company, par value $0.001 per share (and any stock or other securities into which such common stock may be converted or into which it may be exchanged).

"<u>Company</u>" means, prior to the First Effective Time, Sun Country Airlines Holdings, Inc., a Delaware corporation, and following the First Effective Time, Allegiant Travel Company, a Nevada corporation, or any successor thereto.

<br> 3. Section 3 is hereby amended by deleting the definition of "<u>NYSE</u>", adding the following definition of "<u>Nasdaq</u>" and replacing each reference to "<u>NYSE</u>" in the Plan with "<u>Nasdaq</u>":

"<u>Nasdaq</u>" means the Nasdaq Global Select Market or any successor securities exchange or inter-dealer quotation service on which the Common Stock is listed or quoted.

<br> 4. Section 5(b) is hereby amended to add the following sentence at the end thereof:

From and after the First Effective Time, the remaining Share Pool under the Plan shall remain available for Awards with respect to Common Stock, subject to the terms of the Plan, applicable law and applicable stock exchange rules.

<br> 5. Except as amended hereby, the Plan shall remain in full effect.

------

## Exhibit 5.1

------

#### Exhibit 5.1

#### Allegiant Travel Company

#### 1201 North Town Center Drive

#### Las Vegas, Nevada 89144

May 13, 2026

Board of Directors

Allegiant Travel Company

1201 North Town Center Drive

Las Vegas, Nevada 89144

RE: <u>Registration Statement on Form S-8</u>

Ladies and Gentlemen:

At your request, I have examined the Registration Statement on Form S-8 (the "<u>Registration Statement</u>") filed by Allegiant Travel Company, a Nevada corporation (the "<u>Company</u>"), with the Securities and Exchange Commission (the "<u>Commission</u>") with respect to the registration under the Securities Act of 1933, as amended (the "<u>Securities Act</u>"), of up to 874,302 additional shares (the "<u>Shares</u>") of Common Stock, $0.001 par value per share, of the Company issuable in connection with the SCA Acquisitions Holdings, LLC Amended and Restated Incentive Equity Plan, dated as of July 1, 2019 (the "<u>2019 Plan</u>") and the Sun Country Airlines Holdings, Inc. 2021 Omnibus Incentive Plan, as amended (the "<u>2021 Plan</u>," and together with the 2019 Plan, the "<u>Plans</u>").

As your counsel, and in connection with the preparation of the Registration Statement, I have examined the originals or copies of the Company's Articles of Incorporation and By-laws (as amended to date), such other documents and corporate records relating to the authorization and issuance of the Shares as I deemed relevant or necessary for the opinion herein expressed. In such examination, I have assumed the genuineness of all signatures, the legal capacity of natural persons, the authenticity of all documents submitted to me as originals, the conformity to original documents of all documents submitted to me as certified, conformed or photostatic copies, and the authenticity of the originals of such latter documents. I have also assumed that the Shares will remain reserved for issuance under the Plans until actually issued thereunder.

Upon the basis of the foregoing, it is my opinion that the Shares, when issued in accordance with the Plans, will be validly issued, fully paid and nonassessable.

I hereby consent to the use of this opinion as an exhibit to the Registration Statement pursuant to Item 601(b)(5) of Regulation S-K under the Securities Act and I further consent to the use of my name in the "Legal Matters" section of the Registration Statement, including the prospectus constituting a part thereof, and any amendments thereto. In giving such consent, I do not hereby admit that I am in the category of persons whose consent is required under Section 7 of the Securities Act or the rules and regulations of the Commission thereunder.

The opinion expressed herein is based on the facts in existence and the laws in effect on the date hereof and is limited to the Federal securities laws and the laws of the State of Nevada currently in effect.

------

The opinions expressed herein are matters of professional judgment and are not a guarantee of result. This opinion is limited to the matters stated herein, and no opinion or belief is implied or may be inferred beyond the matters expressly stated herein. The opinions expressed herein are rendered as of the date hereof, and I disclaim any undertaking to advise you of changes in law or fact which may affect the continued correctness of this opinion as of a later date.

---

| |
|:---|
| Very truly yours, |
| /s/ Robert Goldberg |
| Robert Goldberg |
| Senior Vice President and Senior Counsel |

---

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## Exhibit 23.2

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#### Exhibit 23.2

#### Consent of Independent Registered Public Accounting Firm
We consent to the use of our reports dated February 26, 2026, with respect to the consolidated financial statements of Allegiant Travel Company and subsidiaries, and the effectiveness of internal control over financial reporting, incorporated herein by reference.

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| | |
|:---|:---|
|  | /s/ KPMG LLP |
| Dallas, Texas |  |
| May 13, 2026 |  |

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## Ex-Filing

?xml version='1.0' encoding='ASCII'?

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**Exhibit 107**

**Calculation of Filing Fee Tables**

**<u>Form S-8</u>**

(Form Type)

**<u>Allegiant Travel Company</u>**

(Exact Name of Registrant as Specified in its Charter)

**<u>Table 1: Newly Registered Securities</u>**

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| **Security Type** | **Security Class Title<sup>(1)</sup>** | **Fee Calculation Rule** | **Amount Registered<sup>(2)</sup>** | **Proposed Maximum Offering <br>Price Per Share<sup>(3)(4)</sup>** | **Maximum Aggregate<br>Offering Price** | **Fee Rate** | &nbsp;&nbsp; **Amount of Registration Fee** |
| Equity | Allegiant Travel Company Common Stock, par value $.001 per share ("<u>Common Stock"</u>), issuable upon vesting of the assumed options granted under the SCA Acquisitions Holdings, LLC Amended and Restated Incentive Equity Plan, dated as of July 1, 2019. | Other | 324059 | $80.84 | $26196929.56 | 0.0001381 | $3617.80 |
| Equity | Common Stock issuable directly, or in respect of restricted stock units granted or to be granted under the Sun Country Airlines Holdings, Inc. 2021 Omnibus Incentive Plan. | Other | 550243 | $80.84 | $44481644.12 | 0.0001381 | $6142.92 |
| &nbsp;&nbsp; **Total Offering Amounts** | &nbsp;&nbsp; **Total Offering Amounts** | &nbsp;&nbsp; **Total Offering Amounts** | &nbsp;&nbsp; **Total Offering Amounts** |  | $70678573.68 |  | $9760.81 |
| &nbsp;&nbsp; **Total Fee Offsets** | &nbsp;&nbsp; **Total Fee Offsets** | &nbsp;&nbsp; **Total Fee Offsets** | &nbsp;&nbsp; **Total Fee Offsets** |  |  |  |  |
| &nbsp;&nbsp; **Net Fee Due** | &nbsp;&nbsp; **Net Fee Due** | &nbsp;&nbsp; **Net Fee Due** | &nbsp;&nbsp; **Net Fee Due** |  |  |  | $9760.81 |

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(1) Represents
Common Stock subject to issuance in connection with the Agreement and Plan of
Merger, dated as of January 11, 2026, by and among Allegiant Travel Company,
Mirage Merger Sub, Inc., Sawdust Merger Sub, LLC, and Sun Country Airlines
Holdings, Inc.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (2) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pursuant to Rule 416 under the Securities Act of 1933, as amended (the "<u>Securities Act</u>"), this Registration Statement shall be deemed to cover any additional securities to be offered or issued from stock splits, stock dividends or similar transactions. 

<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (3) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Estimated solely for purposes of calculating the registration fee in accordance with Rule 457(c) and Rule 457(h) under the Securities Act.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (4) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Determined on the basis of the average of the high and low sale price of Common Stock as reported on the **Nasdaq Stock Market** on **May 11, 2026** of $**82.36** and $**79.31**, respectively, solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) under the Securities Act. 

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