Atlas Air Worldwide Holdings, Inc.
2000 Westchester Avenue
Purchase, New York 10577
September 7, 2018
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Atlas Air Worldwide Holdings, Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2017 |
Filed February 22, 2018 |
File No. 1-16545 |
Atlas Air Worldwide Holdings, Inc. (the “Company”) confirms receipt of a comment letter from the Staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission dated August 29, 2018 relating to the above-referenced filing. Pursuant to my telephone conversation with Jennifer Hardy, Special Counsel, on September 7, 2018, the Company hereby confirms that it intends to provide its response to the Staff’s comments as soon as possible but no later than September 24, 2018, the deadline discussed with Ms. Hardy.
If you have any questions or comments with regard to this correspondence or any other matter, please do not hesitate to contact me at 914-701-8332 or mborkowski@atlasair.com.
Very truly yours,
Atlas Air Worldwide Holdings, Inc.
/s/ Michael W. Borkowski
Michael W. Borkowski
Assistant Secretary and
Senior Attorney
