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
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File numbers found in text: 001-15369
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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