Published on April 5, 2007
| SOUTHWEST AIRLINES CO. | ||
| Deborah Ackerman | ||
| Vice President General Counsel | ||
| P.O. Box 36611 | ||
| Dallas, Texas 75235-1611 | ||
| (214) 792-4665 | ||
| Facsimile: (214) 792-5151 |
April 4, 2007
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
| Re: | Southwest Airlines Co. Definitive Proxy Materials |
Ladies and Gentlemen:
On behalf of Southwest Airlines Co. (the Company), attached please find the Companys
submission of its definitive proxy materials relating to its 2007 Annual Meeting of Shareholders.
The Company intends to release these materials to Shareholders on or about April 12, 2007.
If you have any questions or comments concerning this matter, please do not hesitate to
contact me at (214) 792-4665.
| Sincerely, |
||||
| /s/ Deborah Ackerman | ||||
| Deborah Ackerman | ||||