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SEC Comment Letter for WILLIS LEASE FINANCE CORP (WLFC) (CIK 0001018164) (WLFC) — May 12, 2010

WILLIS LEASE FINANCE CORP (WLFC) (CIK 0001018164)
Date: May 12, 2010 · CIK: 0001018164 · Accession: 0000000000-10-026200

AI Filing Summary & Sentiment

File numbers found in text: 001-15369

Date
May 12, 2010
Author
Not clearly detected
Form
UPLOAD
Company
WILLIS LEASE FINANCE CORP (WLFC) (CIK 0001018164)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631 DIVISION OF CORPORATION FINANCE Mail Stop 4631 May 12, 2010 Mr. Bradley S. Forsyth Senior Vice President and Chief Financial Officer Willis Lease Finance Corporation 773 San Marin Drive, Suite 2215 Novato, CA 94998 RE: Willis Lease Finance Corporation Form 10-K for the year ended December 31, 2008 File March 31, 2009 Definitive Proxy Statem ent on Schedule 14A Filed on April 29, 2009 File No. 001-15369

Dear Mr. Forsyth: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, Pamela A. Long Assistant Director

Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631

       DIVISION OF
CORPORATION FINANCE

Mail Stop 4631
May 12, 2010
 Mr. Bradley S. Forsyth Senior Vice President and Chief Financial Officer Willis Lease Finance Corporation 773 San Marin Drive, Suite 2215 Novato, CA  94998
 RE: Willis Lease Finance Corporation
Form 10-K for the year ended December 31, 2008
File March 31, 2009
Definitive Proxy Statem ent on Schedule 14A
Filed on April 29, 2009
  File No. 001-15369

 Dear Mr. Forsyth:   We have completed our review of your Form 10-K and related filings and have no
further comments at this time.
Sincerely,    Pamela A. Long Assistant Director