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SEC Comment Letter for INTERNATIONAL LEASE FINANCE CORP (CIK 0000714311) — Mar 7, 2024

INTERNATIONAL LEASE FINANCE CORP (CIK 0000714311)
Date: March 7, 2024 · CIK: 0000714311 · Accession: 0000000000-24-002536

Regulatory Compliance Financial Reporting Offering / Registration Process

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File numbers found in text: 333-277595

Date
March 7, 2024
Author
Rebekah Reed
Form
UPLOAD
Company
INTERNATIONAL LEASE FINANCE CORP (CIK 0000714311)

Letter

United States securities and exchange commission logo March 7, 2024 Aengus Kelly Chief Executive Officer AerCap Holdings N.V. AerCap House 65 St. Stephen’s Green Dublin D02 YX20 Ireland Re:AerCap Holdings N.V. Registration Statement on Form F-4 Filed March 1, 2024 File No. 333-277595 Dear Aengus Kelly: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Rebekah Reed at 202-551-5332 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Douglas Dolan

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United States securities and exchange commission logo
March 7, 2024
Aengus Kelly
Chief Executive Officer
AerCap Holdings N.V.
AerCap House
65 St. Stephen’s Green
Dublin D02 YX20
Ireland
Re:AerCap Holdings N.V.
Registration Statement on Form F-4
Filed March 1, 2024
File No. 333-277595
Dear Aengus Kelly:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Rebekah Reed at 202-551-5332 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:       Douglas Dolan