SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 6-K REPORT OF FOREIGN ISSUER PURSUANT TO RULE 13a-16 OR 15d-16 OF THE SECURITIES EXCHANGE ACT OF 1934 For the month of December 2004 (Commission File No. 1-14728) Lan Airlines S.A. (Translation of registrant's name in English) Avenida Americo Vespucio Sur 901 Renca, Santiago, Chile (Address of Principal Executive Offices) (Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.) Form 20-F X Form 40-F --- --- (Indicate by check mark whether the registrant by furnishing the information contained in this form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.) Yes No X --- --- Santiago, December 1, 2004 Mr. Alejandro Ferreiro Y. Superintendent of Securities and Insurance Present - ------- Re: Material Fact ------------- To whom it may concern: In compliance with current regulations, and specifically Circular No. 660 of the Superintendence of Securities and Insurance, I inform you that at an ordinary Board of Directors' Meeting held November 30, 2004, the Board of Lan Chile S.A. authorized the distribution of an interim dividend of U.S. $0.10974 per share out of profits for the 2004 fiscal year, which will be paid beginning on December 29, 2004 to those who are shareholders on the fifth business day before the aforementioned date. Sincerely, Luis Ernesto Videla B. General Manager Lan Airlines S.A. cc: Bolsa de Comercio de Santiago Bolsa de Corredores de Valparaiso Bolsa Electronica de Chile SIGNATURE Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized. Date: December 2, 2004 Lan Airlines S.A. /s/ Alejandro de la Fuente Goic ------------------------------- By: Alejandro de la Fuente Goic Chief Financial Officer