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January 10, 2012
VIA EDGAR
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E., Mail Stop 3561
Washington, D.C. 20549
Attention: Mr. Lyn Shenk, Branch Chief
Ms. Tonya K. Aldave
| Re: | Spirit AeroSystems Holdings, Inc. Form 10-Q for Fiscal Quarter Ended September 29, 2011 Filed on November 4, 2011 File No. 001-33160 |
Dear Ladies and Gentlemen:
On behalf of Spirit AeroSystems Holdings, Inc. (the “Company”), this letter is being submitted in reference to the comment letter from the staff (the “Staff”) of the Division of Corporation Finance of the United States Securities and Exchange Commission addressed to Philip D. Anderson, Chief Financial Officer of the Company, dated December 29, 2011, with respect to the Company’s above-referenced filing.
The Company is working expeditiously to respond to the Staff’s comments. However, in order to allow adequate internal and external review, the Company is requesting an extension of the deadline to respond to the Staff’s comments. The Company anticipates submitting to the Staff a response on or about January 20, 2012.
We are grateful for the Staff’s assistance in this matter. Please do not hesitate to contact me at (212) 836-7092 if you have any questions.
Very truly yours,
/s/ Mark S. Kingsley
cc: Philip D. Anderson
