United States securities and exchange commission logo




                                                                                
                     April 8, 2024

       Jessica Betjemann
       Executive Vice President and Chief Financial Officer
       Gogo Inc.
       105 Edgeview Drive, Suite 300
       Broomfield, CO 80021

                                                        Re: Gogo Inc.
                                                            Form 10-K for the 
year ended December 31, 2023
                                                            File No. 001-35975

       Dear Jessica Betjemann:

              We have completed our review of your filing. We remind you that 
the company and its
       management are responsible for the accuracy and adequacy of their 
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.



                                                                                
                     Sincerely,

                                                                                
                     Division of Corporation Finance
                                                                                
                     Office of Technology