Delta Air Lines, Inc.
P.O. Box 20574
Atlanta, Georgia 30320-2574
August 2, 2018
VIA EDGAR CORRESPONDENCE
Ms. Effie Simpson
Division of Corporation Finance
Securities & Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Delta Air Lines, Inc. Form 10-K for the year ended December 31, 2017 | |
| Form 10-Q for the period ended June 30, 2018 | ||
| File No. 001-05424 |
Dear Ms. Simpson:
Pursuant to our telephone conversation regarding the Staff’s letter dated July 16, 2018, we acknowledge the receipt of the letter today. As discussed, we also acknowledge that a 10 business day extension to respond to the letter’s comments has been granted and will file our response no later than August 16, 2018.
If there are questions or concerns regarding this matter, please call me at (404) 715-3356.
| Very truly yours, | |
| /s/ Craig Meynard | |
Craig Meynard | |
| Vice President and Chief Accounting Officer |
