<SEC-DOCUMENT>0001193125-24-258637.txt : 20241217
<SEC-HEADER>0001193125-24-258637.hdr.sgml : 20241217
<ACCEPTANCE-DATETIME>20241114162548
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-24-258637
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BOEING CO
		CENTRAL INDEX KEY:			0000012927
		STANDARD INDUSTRIAL CLASSIFICATION:	AIRCRAFT [3721]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				910425694
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		929 LONG BRIDGE DRIVE
		CITY:			ARLINGTON
		STATE:			VA
		ZIP:			22202
		BUSINESS PHONE:		7034146338

	MAIL ADDRESS:	
		STREET 1:		929 LONG BRIDGE DRIVE
		CITY:			ARLINGTON
		STATE:			VA
		ZIP:			22202

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BOEING AIRPLANE CO
		DATE OF NAME CHANGE:	19730725
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<TYPE>CORRESP
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">CONFIDENTIAL </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">FOR COMMISSION USE ONLY </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">THE BOEING
COMPANY </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">929 Long Bridge Drive </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">Arlington, VA 22202 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">November&nbsp;14, 2024 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>VIA EDGAR
</U></B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">United States Securities and Exchange Commission </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Office of Manufacturing </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Re: The Boeing Company </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Registration Statement on Form
<FONT STYLE="white-space:nowrap">S-4</FONT></B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Filed November&nbsp;1, 2024 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>File <FONT STYLE="white-space:nowrap">No.&nbsp;333-282965</FONT></B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Dear Sir/Madam: </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">This letter is being sent to
you in connection with the above referenced Registration Statement on Form <FONT STYLE="white-space:nowrap">S-4</FONT> (the &#147;<U>Registration Statement</U>&#148;) filed by The Boeing Company (the &#147;<U>Company</U>&#148;) with the Securities
and Exchange Commission (the &#147;<U>SEC</U>&#148;) under the Securities Act of 1933, as amended (the &#147;<U>Securities Act</U>&#148;), relating to the offer by the Company to exchange (the &#147;<U>Exchange Offer</U>&#148;) $1&nbsp;billion of
its 6.259% Senior Notes due 2027 (the &#147;<U>2027 Original Notes</U>&#148;), $1.5&nbsp;billion of its 6.298% Senior Notes due 2029 (the &#147;<U>2029 Original Notes</U>&#148;), $1&nbsp;billion of its 6.388% Senior Notes due 2031 (the &#147;<U>2031
Original Notes</U>&#148;), $2.5&nbsp;billion of its 6.528% Senior Notes due 2034 (the &#147;<U>2034 Original Notes</U>&#148;), $2.5&nbsp;billion of its 6.858% Senior Notes due 2054 (the &#147;<U>2054 Original Notes</U>&#148;) and $1.5&nbsp;billion
of its 7.008% Senior Notes due 2064 (together with the 2027 Original Notes, the 2029 Original Notes, the 2031 Original Notes, the 2034 Original Notes and the 2054 Original Notes, the &#147;<U>Original Notes</U>&#148;), that are validly tendered and
not validly withdrawn, for an equal aggregate principal amount of the respective series of 6.259% Senior Notes due 2027 (the &#147;<U>2027 Exchange Notes</U>&#148;), 6.298% Senior Notes due 2029 (the &#147;<U>2029 Exchange Notes</U>&#148;), 6.388%
Senior Notes due 2031 (the &#147;<U>2031 Exchange Notes</U>&#148;), 6.528% Senior Notes due 2034 (the &#147;<U>2034 Exchange Notes</U>&#148;), 6.858% Senior Notes due 2054 (the &#147;<U>2054 Exchange Notes</U>&#148;) and 7.008% Senior Notes due 2064
(together with the 2027 Exchange Notes, the 2029 Exchange Notes, the 2031 Exchange Notes, the 2034 Exchange Notes and the 2054 Exchange Notes, the &#147;<U>Exchange Notes</U>&#148;). The Company hereby confirms to the staff (the
&#147;<U>Staff</U>&#148;) of Division of Corporate Finance of the SEC that the Company is registering the Exchange Offer in reliance on the Staff&#146;s position enunciated in Exxon Capital Holdings Corp., SEC
<FONT STYLE="white-space:nowrap">No-Action</FONT> Letter (May 13, 1988) (the &#147;<U>Exxon Capital Letter</U>&#148;), Morgan Stanley&nbsp;&amp; Co. Incorporated, SEC <FONT STYLE="white-space:nowrap">No-Action</FONT> Letter (June 5, 1991) (the
&#147;<U>Morgan Stanley Letter</U>&#148;), Shearman&nbsp;&amp; Sterling, SEC <FONT STYLE="white-space:nowrap">No-Action</FONT> Letter (July 2, 1993) (the &#147;<U>Shearman</U><U></U><U>&nbsp;&amp; Sterling Letter</U>&#148;) and similar letters. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company represents to the Staff that it has not entered into any arrangement or understanding with any person (including any
broker-dealer) to distribute the Exchange Notes to be received in the Exchange Offer and, to the best of the Company&#146;s information and belief, each person (including any broker-dealer) participating in the Exchange Offer will acquire the
Exchange Notes in its ordinary course of business and will have no arrangement or understanding with any person to participate in the distribution of the Exchange Notes to be received in the Exchange Offer. In this regard, the Company is making each
person (including any broker-dealer) participating in the Exchange Offer aware, through the Exchange Offer prospectus or otherwise, that any securityholder using the Exchange Offer to participate in a distribution of the Exchange Notes to be
acquired in the registered Exchange Offer (1)&nbsp;cannot rely on the Staff&#146;s position enunciated in the Exxon Capital Letter, Morgan Stanley Letter, Shearman&nbsp;&amp; Sterling Letter or similar letters and (2)&nbsp;must comply with the
registration and prospectus delivery requirements of the Securities Act in connection with any secondary resale transaction. The Company acknowledges that such a secondary resale transaction by such person participating in an exchange offer for the
purpose of distributing the applicable series of Exchange Notes should be covered by an effective registration statement containing the selling securityholder information required by Item 507 of Regulation <FONT STYLE="white-space:nowrap">S-K</FONT>
under the Securities Act. </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">1 </P>

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 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In addition, the Company is making each person (including any broker-dealer) participating
in the Exchange Offer aware, through the Exchange Offer prospectus or otherwise, that any broker-dealer who holds Original Notes acquired for its own account as a result of market-making activities or other trading activities may participate in the
Exchange Offer so long as the broker-dealer has not entered into any arrangement or understanding with the Company or an affiliate of the Company to distribute the Exchange Notes. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">In addition, the Company is making each person (including any broker-dealer) participating in the Exchange Offer aware, through the Exchange
Offer prospectus or otherwise, that any broker-dealer who holds Original Notes acquired for its own account as a result of market-making activities or other trading activities, and who receives Exchange Notes in exchange for such Original Notes
pursuant to the Exchange Offer, may be deemed to be an &#147;underwriter&#148; within the meaning of the Securities Act and must deliver a prospectus meeting the requirements of the Securities Act, which prospectus delivery requirement may be
satisfied with the Exchange Offer prospectus because it contains a plan of distribution with respect to such resale transactions (such plan of distribution need not name the broker-dealer or disclose the amount of Exchange Notes held by the
broker-dealer) in connection with any resale of such Exchange Notes. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Further, the Company will include in the transmittal letter relating
to the Exchange Offer a provision to the effect that by accepting the Exchange Offer, the exchange offeree represents to the Company that it is not engaged in, and does not intend to engage in, a distribution of the Exchange Notes, and that if the
exchange offeree is a broker-dealer holding Original Notes acquired for its own account as a result of market-making activities or other trading activities, such exchange offeree will acknowledge that it will deliver a prospectus meeting the
requirements of the Securities Act in connection with any resale of Exchange Notes received in respect of such Original Notes pursuant to the Exchange Offer. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company is not permitting any person who is an affiliate of the Company to participate in the Exchange Offer. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company will commence the Exchange Offer for the Original Notes after the Registration Statement is declared effective by the Staff of the
SEC. The Exchange Offer will remain in effect for a limited time and will be conducted by the Company in compliance with the applicable requirements of the Securities Exchange Act of 1934, as amended, and the rules and regulations of the SEC
thereunder. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If you have any further questions or comments or desire further information in respect of the Registration Statement, please
do not hesitate to contact Robert M. Hayward, P.C. of Kirkland&nbsp;&amp; Ellis LLP at (312) <FONT STYLE="white-space:nowrap">862-2133</FONT> or rhayward@kirkland.com, counsel to the Company. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">[<I>Signature page follows</I>] </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">2 </P>

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<TD VALIGN="top" COLSPAN="3"><B>THE BOEING COMPANY</B></TD></TR>
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<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Dana E. Kumar</P></TD></TR>
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<TD VALIGN="top">Name:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Dana E. Kumar</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Title:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Assistant Corporate Secretary and Chief Counsel</TD></TR>
</TABLE></DIV> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Robert M. Hayward, P.C. </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">&#8194;&#8201;Kirkland&nbsp;&amp; Ellis LLP </P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">3 </P>

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