SEC Comment Letter for WILLIS LEASE FINANCE CORP (WLFC) (CIK 0001018164) (WLFC) — Sep 14, 2015
WILLIS LEASE FINANCE CORP (WLFC) (CIK 0001018164)
Date: Sept. 14, 2015 · CIK: 0001018164 · Accession: 0000000000-15-045502
AI Filing Summary & Sentiment
Letter
September 14 , 2015 Mail Stop 4631 Via Email Mr. Brad S. Forsyth 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 Fiscal Year Ended December 31 , 2014 Filed March 16, 2015 File No. 1-15369
Dear Mr. Forsyth :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ John Cash
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September 14 , 2015 Mail Stop 4631 Via Email Mr. Brad S. Forsyth 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 Fiscal Year Ended December 31 , 2014 Filed March 16, 2015 File No. 1-15369 Dear Mr. Forsyth : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities la ws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ John Cash John Cash Accounting Branch Chief Office of Manufacturing and Construction