The story
After the airline was established in 2008, operations between Clark International Airport and Taipei began in October 2011 with two flights each week. The airline soon developed a poor reputation as low passenger numbers led to it delaying or cancelling flights. It ceased operations in 2012 after only three months of flights.
In 2016, its Airline Operator Certificate, a license to operate an airline under Philippine laws, was resurrected under a different brand name, Pan Pacific Airlines.
From Wikipedia’s article on Spirit of Manila Airlines, shared under CC BY-SA 4.0.3