July 29, 2022
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, N.E.
Washington, DC 20549
| Attn: | Michael Purcell, Attorney Adviser |
Karina Dorin, Staff Attorney
| Re: | Hawaiian Holdings, Inc. |
Form 10-K for the Fiscal Year Ended December 31, 2021
Filed on February 10, 2022
File No. 001-31443
Dear Mr. Purcell and Ms. Dorin:
Hawaiian Holdings, Inc. (“we” or “our” ) acknowledges receipt from the staff (the “Staff”) of the Securities and Exchange Commission of the comments contained in the letter dated July 13, 2022 (the “Comment Letter”) relating to the above referenced filing. As was communicated to Mr. Purcell on July 27, 2022, we respectfully request an extension to provide a response to the Comment Letter. We expect to provide a response to the Comment Letter no later than August 19, 2022. This additional time will allow us to conduct the necessary internal review to provide responsive answers.
Thank you for your consideration of our request for an extension. We request that the Staff contact the undersigned at (808) 835-3700 or Tony Jeffries of Wilson Sonsini Goodrich & Rosati, P.C. at (650) 849-3223, with any questions or comments regarding our request.
| Respectfully submitted, |
| HAWAIIAN HOLDINGS, INC. |
/s/ Aaron J. Alter |
| Aaron J. Alter |
| Chief Legal Officer |
| cc: | Peter R. Ingram, President and Chief Executive Officer |
Shannon Okinaka, Chief Financial Officer
Joanne Lee, Deputy General Counsel
Brandon Rowland, Ernst & Young LLP
Tony Jeffries, Wilson Sonsini Goodrich & Rosati, P.C.
Jennifer Knapp, Wilson Sonsini Goodrich & Rosati, P.C.
Amanda Urquiza, Wilson Sonsini Goodrich & Rosati, P.C.
