UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549

SCHEDULE 13G

Under the Securities Exchange Act of 1934
(Amendment No. 1)*

Spirit AeroSystems Holdings, Inc. 
(Name of Issuer)

Class A Common Stock, par value $0.01 per share

(Title of Class of Securities)

848574109

(CUSIP Number)

December 31, 2007

 (Date of Event Which Requires Filing of this Statement)

Check the appropriate box to designate the rule pursuant to which this Schedule is filed:

xRule 13d-1(b)

oRule 13d-1(c)

oRule 13d-1(d)

*The remainder of this cover page shall be filled out for a reporting person’s initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page.

The information required in the remainder of this cover page shall not be deemed to be “filed” for the purpose of Section 18 of the Securities Exchange Act of 1934 (“Act”) or otherwise subject to the liabilities of that section of the Act but shall be subject to all other provisions of the Act (however, see the Notes).



CUSIP No. 848574109 
13G
 
 
1)
NAMES OF REPORTING PERSONS
 
IRS IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY)
JGD Management Corp.
 
EIN: 13-3633324
2)
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)
(a)    o
   
(b)    x
3)
SEC USE ONLY
 
 
4)
CITIZENSHIP OR PLACE OF ORGANIZATION                       
 
 Delaware 

NUMBER OF
SHARES
BENEFICIALLY
OWNED BY
EACH
REPORTING
PERSON
WITH
 
 
 
 
5)

 
6)
 
 
7)
 
 
8)
 
SOLE VOTING POWER
-0-

SHARED VOTING POWER
-0-

SOLE DISPOSITIVE POWER
-0-
SHARED DISPOSITIVE POWER
-0-

9)
AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
-0-
10)
CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES (SEE INSTRUCTIONS)
 
o
11)
PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9
0.0%
12)
TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)
CO
 
Page 2 of 6 Pages


     
Item1 (a). Name of Issuer:
Spirit AeroSystems Holdings, Inc.
 
Item 1(b).
Address of Issuer’s Principal Executive Offices:

3801 South Oliver
Wichita, Kansas 67210
   
Item2 (a).
Name of Person Filing:

This Schedule is being filed by JGD Management Corp. (“JGD”), a Delaware corporation.
   
Item 2(b).
Address of Principal Business Office or, if None, Residence:

 
The principal business office address of JGD is:

c/o York Capital Management
767 Fifth Avenue
17th Floor
New York, New York 10153
   
Item 2(c).
Citizenship:
 
 
The place of organization of JGD is Delaware.
   
Item 2(d).
Title of Class of Securities:
Class A Common Stock,   par value $0.01 per share 
     
Item 2(e). CUSIP Number:
848574109
   
Item 3.
If this statement is filed pursuant to Rules 13d-1(b), or 13d-2(b) or (c), check whether the person filing is a:

 
(a)
o
Broker or dealer registered under section 15 of the Act (15 U.S.C.78o).
 
(b)
o
Bank as defined in section 3(a)(6) of the Act (15 U.S.C. 78c).
 
(c)
o
Insurance company as defined in section 3(a)(19) of the Act (15 U.S.C.
78c).
 
(d)
o
Investment company registered under section 8 of the Investment
Company Act of 1940 (15 U.S.C 80a-8).
 
(e)
x
An investment adviser in accordance with §240.13d-1(b)(1)(ii)(E);
 
(f)
o
An employee benefit plan or endowment fund in accordance with
§240.13d-1(b)(1)(ii)(F);
 
(g)
o
A parent holding company or control person in accordance with
§240.13d-1(b)(1)(ii)(G);
 
Page 3 of 6 Pages

 
 
(h)
o
A savings associations as defined in Section 3(b) of the Federal
Deposit Insurance Act (12 U.S.C. 1813);
 
(i)
o
A church plan that is excluded from the definition of an investment
company under section 3(c)(14) of the Investment Company Act of
1940 (15 U.S.C. 80a-3);
 
(j)
o
Group, in accordance with §240.13d-1 (b)(1)(ii)(J).
   
Item 4.
Ownership.

Provide the following information regarding the aggregate number and percentage of the class of securities of the issuer identified in Item 1.

(a) Amount beneficially owned:
-0-
   
(b) Percent of class:
     0.0%
   
(c) Number of shares as to which the person has:
 
   
(i) Sole power to vote or to direct the vote
-0-
   
(ii) Shared power to vote or to direct the vote
-0-
   
(iii) Sole power to dispose or to direct the disposition of
-0-
   
(iv) Shared power to dispose or to direct the disposition of
-0-

The number of shares beneficially owned and the percentage of outstanding shares represented thereby for JGD have been computed in accordance with Rule 13d-3 under the Securities Exchange Act of 1934, as amended.
   
Item 5.
Ownership of Five Percent or Less of a Class.

 
If this statement is being filed to report the fact that as of the date hereof the reporting person has ceased to be the beneficial owner of more than five percent of the class of securities, check the following [X].
   
Item 6.
Ownership of More than Five Percent on Behalf of Another Person.

 
Not Applicable.
   
Item 7.
Identification and Classification of the Subsidiary Which Acquired the Security Being Reported on by the Parent Holding Company.

Not Applicable.
 
Page 4 of 6 Pages

   
Item 8.
Identification and Classification of Members of the Group.

Not Applicable.
   
Item 9.
Notice of Dissolution of Group.

Not Applicable.
 
Page 5 of 6 Pages

   
Item 10.
Certification.

By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were acquired and are held in the ordinary course of business and were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect.
 

 
SIGNATURE

After reasonable inquiry and to the best of the knowledge and belief of the undersigned Reporting Person, the undersigned Reporting Person certifies that the information set forth in this statement with respect to it is true, complete and correct.

Dated: February 14, 2008

   
By:    
/s/ Adam J. Semler                      
Chief Financial Officer
 
Page 6 of 6 Pages