PLUNA – Líneas Aéreas Uruguayas S.A. is the flag carrier of Uruguay, headquartered in Carrasco, Montevideo. It operates scheduled services within South America, as well as unscheduled cargo and charter services, with its main hub being Carrasco International Airport near Montevideo.

The airline was established in September 1936 and started operations soon afterwards, 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. This gentleman 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.^[when?] The two planes were baptised 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.