AIR T, INC.
5930 Balsom Ridge Road
Denver, North Carolina 28037
June 5, 2019
TRANSMITTED VIA EDGAR
Justin Dobbie
Legal Branch Chief
Division of Corporation Finance, Office of Transportation and Leisure
United States Securities and Exchange Commission
100 F Street NE
Washington, DC 20549
Re: Air T, Inc. (the “Company”)
Registration Statement on Form S-1, filed November 20, 2018, as amended by Amendment No. 1 filed January 22, 2019, Amendment No. 2 filed May 28, 2019 and Amendment No. 3 filed June 4, 2019 (as amended, the “Registration Statement”)
Registration Nos. 333-228485 and 333-228485-01
Dear Mr. Dobbie:
The undersigned respectfully requests that the Registration Statement be declared effective at 5:30 p.m., Washington, D.C. time, on June 7, 2019, or as soon thereafter as is practicable.
If you have any questions about this request, please contact Martin R. Rosenbaum of Maslon LLP, counsel to the Company. The Company authorizes Mr. Rosenbaum to orally modify or withdraw this request for acceleration.
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AIR T, INC. | |||
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| By: | /s/ Nick Swenson |
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| Nick Swenson, Chief Executive Officer |
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