# EDGAR Filing Document

**Accession Number:** 0001498710
**File Stem:** 0001193125-25-159918
**Filing Date:** 2025-7
**Character Count:** 2116
**Document Hash:** f0df94a175a1098f04fd1612bd7c6066
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-159918.hdr.sgml**: 20250815

**ACCESSION NUMBER**: 0001193125-25-159918

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250716

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Spirit Aviation Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001498710
- **STANDARD INDUSTRIAL CLASSIFICATION:** AIR TRANSPORTATION, SCHEDULED [4512]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 333711797
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1731 RADIANT DRIVE
- **CITY:** DANIA BEACH
- **STATE:** FL
- **ZIP:** 33004
- **BUSINESS PHONE:** 954-447-7920

**MAIL ADDRESS:**
- **STREET 1:** 1731 RADIANT DRIVE
- **CITY:** DANIA BEACH
- **STATE:** FL
- **ZIP:** 33004

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Spirit Airlines, Inc.
- **DATE OF NAME CHANGE:** 20100811

July 16, 2025

**<u>VIA EDGAR</u>**

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Michael Purcell

Re: Spirit Aviation Holdings, Inc.

Registration on Form S-1

Submitted July 16, 2025

CIK No. 0001498710

**REQUEST FOR ACCELERATION OF EFFECTIVENESS** 

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Spirit Aviation Holdings, Inc., a Delaware corporation (the "Company"), hereby requests that the Company's Registration Statement on Form S-1 (File No. 333-288706) (the "Registration Statement"), be declared effective at 4:30 p.m., Eastern Time, on July 18, 2025, or as soon thereafter as is requested by counsel.

Once the Registration Statement is effective, please orally confirm the event with our counsel, Davis Polk & Wardwell LLP by calling Yasin Keshvargar at (212) 450-4839 or Chris Van Buren at (212) 450-4899.

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| | |
|:---|:---|
|  Very truly yours, | Very truly yours, |
|  SPIRIT AVIATION HOLDINGS, INC. | SPIRIT AVIATION HOLDINGS, INC. |
|  By: | /s/ Fred Cromer |
|  | Name: Fred Cromer |
|  | Title: Chief Financial Officer |

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