SEC Comment Letter for WILLIS LEASE FINANCE (WLFC) — Nov 24, 2020
WILLIS LEASE FINANCE CORP
Date: Nov. 24, 2020 · CIK: 0001018164 · Accession: 0000000000-20-011299
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File numbers found in text: 001-15369
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United States securities and exchange commission logo
November 24, 2020
Scott Flaherty
Chief Financial Officer
Willis Lease Finance Corporation
4700 Lyons Technology Parkway
Coconut Creek, FL 33073
Re:Willis Lease Finance Corporation
Form 10-K for the Fiscal Year Ended December 31, 2019
Filed March 12, 2020
File No. 001-15369
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 their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Trade & Services