UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

FORM 6-K

 

REPORT OF FOREIGN PRIVATE ISSUER

PURSUANT TO RULE 13a-16 OR 15d-16 UNDER

THE SECURITIES EXCHANGE ACT OF 1934

 

For the month of July 2008

Commission File Number 1-14728

 

Lan Airlines S.A.

(Translation of registrant's name into English)

 

Presidente Riesco 5711, Piso 20

Las Condes

Santiago, Chile

(Address of principal executive office)

 

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.

Form 20-F      X     Form 40-F            

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1):              

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7):              

Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

Yes             No      X    

If “Yes” is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b): 82-  

 

 

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Santiago, July 29, 2008

 

Mr.

Guillermo Larraín Ríos

Superintendent of Securities and Insurance

Present

Re: MATERIAL FACT

 

To whom it may concern:

 

In compliance with current regulations, and specifically Circular N°660 of the Superintendence of Securities and Insurance, I hereby inform you that at the Ordinary Meeting held on July 29, 2008, the Board of Directors of Lan Airlines S.A. agreed to the distribution of an interim dividend of US$0.28568 per share to be charged to the profits for the 2008 fiscal year, which shall be paid beginning on August 21, 2008 to all registered shareholders on the fifth business day before the aforementioned date.

 

 

Sincerely,

 

 

/s/ Alejandro de la Fuente Goic

Alejandro de la Fuente Goic

Vicepresident of Finance

Lan Airlines S.A.

 

 

 

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