# EDGAR Filing Document

**Accession Number:** 0001362468
**File Stem:** 0001140361-26-011807
**Filing Date:** 2026-3
**Character Count:** 2532
**Document Hash:** 82d1116062d258584fb09825a0fb8d0b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-26-011807.hdr.sgml**: 20260505

**ACCESSION NUMBER**: 0001140361-26-011807

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260327

**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:** CORRESP

**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

#### Allegiant Travel Company
1201 North Town Center Drive

Las Vegas, Nevada 89144

March 27, 2026

#### VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

---

| | |
|:---|:---|
| **Re:** | **Allegiant Travel Company** |
|  | **Registration Statement on Form S-4** |
|  | **File No. 333-294712** |
|  | **Request for Effectiveness** |

---

Ladies and Gentlemen:

Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, Allegiant Travel Company (the "<u>Company</u>") respectfully requests that the effective date of the above referenced Registration Statement on Form S-4 (File No. 333-294712) (the "<u>Registration Statement</u>"), be accelerated by the U.S. Securities and Exchange Commission to 5:00 p.m., Eastern time, on March 31, 2026, or as soon as practicable thereafter, or at such other time as the Company or its legal counsel may request by telephone to the staff of the U.S. Securities and Exchange Commission.

The Company respectfully requests to be notified of such effectiveness by a telephone call to the Company's legal counsel, Skadden, Arps, Slate, Meagher & Flom LLP, to Richard Oliver at (202) 371-7248 or Micah Kegley at (202) 371-7353, with such effectiveness to also be confirmed in writing to richard.oliver@skadden.com or micah.kegley@skadden.com.

---

| |
|:---|
| Sincerely, |
| Allegiant Travel Company |
| /s/ Robert B. Goldberg |
| Robert B. Goldberg |
| Senior Vice President, Senior Counsel |

---

cc: Richard Oliver, Skadden, Arps, Slate, Meagher & Flom LLP <br> Micah Kegley, Skadden, Arps, Slate, Meagher & Flom LLP

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