August 14, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, N.E.
Washington, D.C. 20549-3628
| Attention: | Liz Packebusch | |||
| Re: | Hawaiian Holdings, Inc. File No. 333-273655 | |||
| Acceleration Request | ||||
Requested Date: | August 16, 2023 | |||
Requested Time: | 4:05 p.m. Eastern Time, | |||
| or as soon thereafter as practicable | ||||
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Hawaiian Holdings, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-273655) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.
Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, Professional Corporation, by calling Amanda Urquiza at (650) 849-3032.
Please direct any questions or comments regarding this acceleration request to Amanda Urquiza at (650) 849-3032.
[Signature page follows]
| Sincerely, |
| Hawaiian Holdings, Inc. |
/s/ Aaron J. Alter |
| Aaron J. Alter |
| Chief Legal Officer and Corporate Secretary |
| cc: | Peter R. Ingram, President and Chief Executive Officer |
Shannon L. Okinaka, Chief Financial Officer
Joanne J. Lee, Deputy General Counsel
Christopher Gossert, Managing Director, Financial Reporting and SOX
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.
