RegAlert2003-10-01
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SEC Division of Corporation Finance no-action letter: Hawaiian Holdings, Inc.
The Division of Corporation Finance denies Hawaiian Holdings, Inc.'s request for modified reporting relief under Section 13(a) of the Securities Exchange Act of 1934. The Division determined that the request did not satisfy the standards defined in Staff Legal Bulletin No. 2 because Hawaiian Holdings' common stock was listed and actively traded on the American Stock Exchange. Consequently, Hawaiian Holdings is not authorized to substitute its required quarterly and annual reports with Monthly Operating Reports from its subsidiary, Hawaiian Airlines, Inc.
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Securities Exchange Act of 1934 - Section 13
October 1, 2003
Response Of The Office Of Chief Counsel Division of Corporation Finance
Re: Hawaiian Holdings, Inc. ("Hawaiian Holdings") Incoming letter dated August 13, 2003 and September 9, 2003
Based on the facts presented, the Division is unable to provide the requested no action relief regarding reports required to be filed with the Commission under Section 13(a) of the Securities Exchange Act of 1934. We note in this regard that Hawaiian Holdings' request does not satisfy the standards defined in Staff Legal Bulletin No. 2 (April 15, 1997). In particular, we note that Hawaiian Holdings' common stock is currently listed and actively traded on the American Stock Exchange under the symbol "HA."
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