<SEC-DOCUMENT>0000903423-17-000535.txt : 20171012
<SEC-HEADER>0000903423-17-000535.hdr.sgml : 20171012
<ACCEPTANCE-DATETIME>20170816133034
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000903423-17-000535
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170816

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SOUTHEAST AIRPORT GROUP
		CENTRAL INDEX KEY:			0001123452
		STANDARD INDUSTRIAL CLASSIFICATION:	AIRPORTS, FLYING FIELDS & AIRPORT TERMINAL SERVICES [4581]
		IRS NUMBER:				000000000

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		BOSQUE DE ALISOS NO. 47A - 4TH FL
		CITY:			BOSQUES DE LAS LOMAS
		STATE:			O5
		ZIP:			05120 DF
		BUSINESS PHONE:		011525552840400

	MAIL ADDRESS:	
		STREET 1:		BOSQUE DE ALISOS NO. 47A - 4TH FL
		CITY:			BOSQUES DE LAS LOMAS
		STATE:			O5
		ZIP:			05120 DF
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><B>GRUPO AEROPORTUARIO DEL SURESTE S.A.B. DE C.V.</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 264.25pt">August 16, 2017</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 264.25pt; text-indent: -264.25pt"><FONT STYLE="text-transform: uppercase">VIA
EDGAR TRANSMISSION</FONT></P>

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        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Ms. Lyn Shenk</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Branch Chief &ndash; Office of Transportation and Leisure</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Securities and Exchange Commission</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">100 F Street NE</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549-3561</P></TD>
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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt">Dear Ms. Shenk:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 1in">By letter dated August 7, 2017, the staff
of the Securities and Exchange Commission (the &ldquo;<U>Staff</U>&rdquo;) provided certain comments on the annual report on Form
20-F filed on April 28, 2017 (the &ldquo;<U>20-F</U>&rdquo;), and the current reports on Form 6-K filed on April 10, 2017 and May
30, 2017 (the &ldquo;<U>Current Reports</U>&rdquo;) by the Southeast Airport Group (Grupo Aeroportuario del Sureste, S.A.B. de
C.V. or the &ldquo;<U>Company</U>&rdquo;). The Company is submitting via EDGAR responses to the Staff&rsquo;s comments.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 1in">For convenience, we have reproduced in
italics below the Staff&rsquo;s comments and have provided the Company&rsquo;s responses immediately below the comments.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in"><I><U>Form 6-K filed on April 10, 2017</U></I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">1.</TD><TD><I>We note that you entered, through your Canc&uacute;n Airport subsidiary, into agreements to acquire a controlling interest
in Airplan S. A. (Airplan) and Aeropuertos de Oriente S.A.S. (Oriente). Following consummation of the acquisitions, you will own
approximately 92.42% of the capital stock of Airplan and 97.26% of the capital stock of Oriente. Please tell us what consideration
was given to providing pro-forma financial information for the acquisition transaction. Please refer to Article 11 of Regulation
S-X.</I></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt"><U>Response</U>: We did not provide pro-forma financial information
for the acquisition transaction because foreign private issuers are not required to provide such information for annual or periodic
reports under the Securities Exchange Act of 1934, as amended (the &ldquo;<U>Exchange Act</U>&rdquo;). In Release No. 33-8959 on
Foreign Private Issuer Reporting Enhancements (Sept. 23, 2008), the Commission noted on page 60 that it has required foreign private
issuers to provide pro-forma financial information required by Rule 3-05 and Article 11 of Regulation S-X only in registration
statements that they file under the Securities Act of 1933, as amended (the &ldquo;<U>Securities Act</U>&rdquo;) and the Exchange
Act, but that pro-forma financial information has not been required to be included in Exchange Act reports filed by foreign private
issuers. The Commission said:</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0.5in 12pt; text-align: justify"><I>Although domestic companies must
present the financial statements of significant acquired businesses and pro forma financial information in their registration statements
under both the Securities Act and the Exchange Act, as well in a Form 8-K current report, foreign private issuers only provide
this information in the registration statements that they file under the Securities Act and the Exchange Act.</I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt">The Commission proposed amendments to require foreign private
issuers to provide such pro-forma financial information in their Exchange Act annual reports; however, ultimately, the Commission
declined to adopt this amendment. <I>Id.</I> As the Commission has not required foreign private issuers to provide pro-forma financial
information required by Rule 3-05 and Article 11 of Regulation S-X in their Exchange Act annual reports, and declined to do so
in its September 2008 release, we did not provide this pro-forma financial information in the 20-F or the Current Reports. As of
the date of this letter, we have not filed or been required to file pro-forma financial information for this acquisition transaction
in Mexico or with any stock exchange, nor have we otherwise distributed or been required to distribute pro-forma financial information
to our security holders, and as such, we have not included pro-forma financial information in any report on Form 6-K.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><I><U>Form 6-K filed on May 30, 2017 </U></I></P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">2.</TD><TD><I>We note that on May 30, 2017 you acquired an additional 10% interest in Aerostar, increasing your total interest to 60%,
while PSP Investments acquired a 40% interest in Aerostar. Following the finalizing of the acquisition, you expect to consolidate
Aerostar&rsquo;s results into your financial statements. Please tell us what consideration was given to providing pro-forma financial
information for the acquisition transaction. Please refer to Article 11 of Regulation S-X. Additionally, please tell us the purchase
price for the additional 10% interest acquired. </I></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt"><U>Response</U>: We did not provide pro-forma financial information
for the acquisition transaction because foreign private issuers are not required to provide such information for annual or periodic
reports under the Exchange Act, as described above in our response to the Staff&rsquo;s first comment. In addition, as of the date
of this letter, we have not filed or been required to file pro-forma financial information for this acquisition transaction in
Mexico or with any stock exchange, nor have we otherwise distributed or been required to distribute pro-forma financial information
to our security holders, and as such, we have not included pro-forma financial information in any report on Form 6-K.. We purchased
the additional 10% for an amount that represents less than 5% of our consolidated assets as of December 31, 2016, and, which we
therefore believe is immaterial.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: center">*****</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in">As requested by the Staff, we acknowledge that:</P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD>The Company is responsible for the adequacy and accuracy of the disclosure in its filings;</TD></TR></TABLE>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD>Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action
with respect to the filing; and</TD></TR></TABLE>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD>The Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.</TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">If you have any questions or require any additional
information with respect to the above, please do not hesitate to contact our U.S. counsel, Jorge Juantorena or Adam Brenneman at
Cleary Gottlieb Steen &amp; Hamilton LLP at (212) 225-2758 (Mr. Juantorena) or (212) 225-2704 (Mr. Brenneman).</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">[<I>signature page follows</I>]</P>


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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3.25in">Sincerely,</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.5in 0 0 3.25in"><U>/S/ Adolfo Castro
Rivas&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
Lic. Adolfo Castro Rivas<BR> Chief Executive Officer and</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3.25in">Chief Financial Officer</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: -0.25in">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: -0.25in">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">cc:</TD><TD>Jorge U. Juantorena</TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in">Adam J. Brenneman</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 54.15pt; text-indent: 0pt"><I>Cleary Gottlieb Steen &amp; Hamilton
LLP </I></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-indent: 0.25in"><I>&nbsp;</I></P>



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