SEC Comment Letter for WILLIS LEASE FINANCE CORP (WLFC) (CIK 0001018164) (WLFC) — Aug 3, 2005
WILLIS LEASE FINANCE CORP (WLFC) (CIK 0001018164)
Date: Aug. 3, 2005 · CIK: 0001018164 · Accession: 0000000000-05-040008
AI Filing Summary & Sentiment
Letter
August 3, 2005 via U.S. mail and facsimile Charles F. Willis, IV, Chief Executive Officer, President Willis Lease Finance Corporation 2320 Marinship Way, Suite 300 Sausalito, CA 94965
RE: Form 10-K for the fiscal year ended December 31, 2004 File No. 0-28774
Dear Mr. Willis:
We have completed our review of your Form 10-K and related filings and have no further comments at this time.
Sincerely,
Rufus Decker
Accounting Branch Chief
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<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
August 3, 2005
via U.S. mail and facsimile
Charles F. Willis, IV, Chief Executive Officer, President
Willis Lease Finance Corporation
2320 Marinship Way, Suite 300
Sausalito, CA 94965
RE: Form 10-K for the fiscal year ended December 31, 2004
File No. 0-28774
Dear Mr. Willis:
We have completed our review of your Form 10-K and related
filings and have no further comments at this time.
Sincerely,
Rufus Decker
Accounting Branch Chief
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Mr. Gary T. Steele
March 9, 2005
Page 1 of 1
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
</TEXT>
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