VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, N.E.
Washington, D.C. 20549
Attention: Brad Skinner and Wei Lu
Re: | China Eastern Airlines Corporation Limited |
Form 20-F for the Fiscal Year Ended December 31, 2020 |
Filed April 28, 2021 |
File No. 001-14550 |
September 30, 2021
Ladies and Gentlemen,
On behalf of our client, China Eastern Airlines Corporation Limited (the “Company”), we are submitting this extension letter. The Company confirms receipt of the comment letter from the staff (the “Staff”) of the Securities and Exchange Commission, dated September 17, 2021 (the “Comment Letter”), containing the Staff’s comment on the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2020. Due to the additional time required to address some of the issues in responding to the comment, the Company respectfully requests an extension of the deadline for its response. The Company expects to provide its response to the Comment Letter no later than October 15, 2021.
If you have any questions, please contact the Company’s U.S. counsel, Ms. Shanshan Xu of Baker & McKenzie, by phone at + 86 21 6105 8576 (office) or by email at Shanshan.Xu@bakermckenzie.com.
Yours very truly, |
/s/ Shanshan Xu |
Shanshan Xu |
cc: | Qimin Zhou |
Chief Financial Officer |
China Eastern Airlines Corporation Limited |