UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 6-K
REPORT OF FOREIGN ISSUER
PURSUANT TO RULE 13a-16 OR 15d-16 OF
THE SECURITIES EXCHANGE ACT OF 1934
For the month of December 2006
(Commission File No. 1-14728)
Lan Airlines S.A.
(Translation of registrant's name in English)
Avenida Americo Vespucio Sur 901
Renca,
Santiago, Chile
(Address of Principal Executive Offices)
(Indicate by check mark whether the registrant files or will file annual
reports under cover of Form 20-F or Form 40-F.)
Form 20-F X Form 40-F __
(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
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[Lan Airlines Letterhead]
MATERIAL FACT
Santiago, December 27, 2006
Mr. Alberto Etchegaray de la Cerda
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 inform you of the material fact that at its ordinary session, held on December 26, 2006, the Board of Directors of Lan Airlines S.A. authorized the distribution of an interim dividend of US$0.21256 per share out of profits for the 2006 fiscal year, which will be paid beginning on January 18, 2007 to all registered shareholders on the fifth business day before the aforementioned date.
Sincerely,
/s/ Alejandro De La Fuente G.
Alejandro De La Fuente G.
Vice President of Corporate Finance
Lan Airlines S.A.
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Bolsa de Comercio de Santiago |
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SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
Date: December 29, 2006
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Lan Airlines S.A. |
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/s/ Alejandro de la Fuente |
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