SEC Comment Letter for WILLIS LEASE FINANCE CORP (WLFC) (CIK 0001018164) (WLFC) — Jan 17, 2018
WILLIS LEASE FINANCE CORP (WLFC) (CIK 0001018164)
Date: Jan. 17, 2018 · CIK: 0001018164 · Accession: 0000000000-18-001651
AI Filing Summary & Sentiment
Letter
Mail Stop 4631 January 2, 2018 Via E -mail Mr. Scott B. Flaherty 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 Fiscal Year Ended December 31, 2016 Filed March 16, 2017 File No. 1 -15369
Dear Mr. Flaherty :
We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .
Sincerely,
/s/ W. John Cash
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Mail Stop 4631 January 2, 2018 Via E -mail Mr. Scott B. Flaherty 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 Fiscal Year Ended December 31, 2016 Filed March 16, 2017 File No. 1 -15369 Dear Mr. Flaherty : We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ W. John Cash W. John Cash Accounting Branch Chief Office of Manufacturing and Construction