Delta ratchets up bankruptcy warning

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Financial Times August 9 2004

Delta on Monday added to fears that without cost reductions it could be
forced to file for bankruptcy later this year after it warned it expected
to use up far more of its cash reserves in the second half than it had
forecast six months ago.

In December, Delta said it expected that its annual cash flows from
operations would be sufficient to fund its daily operations and its
non-fleet capital expenditures in 2004. However, the first-half drop in
domestic passenger yields and soaring fuel prices, which drove up its
annual fuel costs by $680m from a year ago, have lead it to warn that its
actual cash flows would fall below expectations.

"We plan to use a portion of our cash reserves to pay certain obligations
that we previously anticipated would be paid from cash flows from
operations," Delta explained. "Accordingly, we expect our cash and cash
equivalents to decline during the remainder of 2004 at a level consistent
with the decline during the first half of the year."

Delta's cash balances fell from $2.7bn at the end of December to $2bn at
the end of June. If it does use up a further $700m in cash in the second
half, that could trigger a liquidity crisis as Delta has few unencumbered
assets it could use to raise financing.

"Except for our existing commitments to finance our purchase of regional
jet aircraft, we have no available lines of credit," it said.

The airline has demanded a minimum of $1bn in cost concessions from its
pilots, but the talks have become increasingly hostile. Last week John
Malone, head of Delta's Air Line Pilots Association, called the demands
excessive, and offered $655m to $705m in concessions in return for an
equity stake in the airline.

In its first quarter filing with the Securities and Exchange Commission,
Delta said: "If we cannot make substantial progress in the near term toward
achieving a competitive cost structure that will permit us to regain
sustained profitability and access the capital markets on acceptable terms,
we will need to seek to restructure our costs under Chapter 11."

Delta, like American Airlines a year ago, is seeking to use the threat of
bankruptcy to secure concessions from all its stakeholders.

Mark Streeter, credit analyst at JP Morgan, said: "The biggest wild card is
not if and when the pilots come to the table ready to deal but rather how
Delta will approach creditors ... the Delta 'game of chicken' hinges on
creditors, not labour."

Mr Streeter estimated that Delta had $20bn in debt, including $4.7bn in
unsecured bonds and $8bn to $9bn in aircraft leases.

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