PLUNA Líneas Aéreas Uruguayas S.A. was the flag carrier of Uruguay. It was headquartered in Carrasco, Montevideo and operated scheduled services within South America, as well as scheduled cargo and charter services from its hub at Carrasco International Airport.

On 5 July 2012, only two days after the carrier's employees went on strike amid mounting financial difficulties, the Uruguayan government decided to close the airline down and to liquidate it. The carrier was wholly owned by the government at the time of its closure.

The airline was established in September 1936 and started operations the following month, on 19 November 1936. It was set up by Jorge and Alberto Márquez Vaesa, two brothers who had obtained the necessary financial and technical support through the ambassador of the United Kingdom to Uruguay at the time, Sir Eugen Millington-Drake. He writes in his memoirs that he suggested the airline be named using a memorable acronym, taking SABENA as an example. It was then decided on "PLUNA", an acronym for Primeras Líneas Uruguayas de Navegación Aérea (English: First Uruguayan Air Navigation Lines). Millington-Drake knew De Havilland's representative in Buenos Aires at the time, which helped in the acquisition of the airline's first aircraft. The airline flew two five-seater de Havilland Dragonflys from Montevideo to Salto and Paysandú. The two planes were christened Churrinche and San Alberto, the latter in honor of the brothers' father. PLUNA flew 2,600 passengers in their first fiscal year, a huge success for that era. It also flew 20,000 pieces of mail and 70,000 newspapers.

The carrier saw the incorporation of both the Potez 62 and the Douglas DC-2 into its fleet in the early 1940s, the latter acquired from the U.S. government. Following the outbreak of World War II, PLUNA was forced to suspend operations between 1942 and 1944 due to the lack of spare parts. The delicate position PLUNA was in at this time led the Uruguayan Government to aid the company by boosting its stake to 85% on 16 October 1944. The first Douglas DC-3 entered PLUNA's fleet in February 1946. The airline launched regular services to Porto Alegre, Brazil, in May 1948. The carrier later added the cities of Santa Cruz in Bolivia and Buenos Aires, Rosario and Córdoba in Argentina to its network.

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