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Exhibit 18.1
Letter Regarding Change in Accounting Principle
December 22, 2000
Mesa Air Group, Inc.
410 North 44th Street
Suite 700
Phoenix, Arizona 85008
Dear Sirs/Madams:
We have audited the financial statements of Mesa Air Group, Inc. as of September
30, 2000 and for the year then ended, included in your Annual Report on Form
10-K to the Securities and Exchange Commission and have issued our report
thereon dated December 22, 2000, which expresses an unqualified opinion and
includes an explanatory paragraph concerning the company's change from the
accrual method to the direct expense method for maintenance costs. Note 2 to
such financial statements contains a description of your adoption during the
year ended September 30, 2000 of the change from the accrual method to the
direct expense method for certain maintenance costs. In our judgment, such
change is to an alternative accounting principle that is preferable under the
circumstances.
Yours truly,
DELOITTE & TOUCHE LLP
