SEC Comment Letter 0000000000-24-009895 to AerCap Holdings N.V. (AER) (CIK 0001378789) (AER)
AerCap Holdings N.V. (AER) (CIK 0001378789)
Date: Aug. 30, 2024 · CIK: 0001378789 · Accession: 0000000000-24-009895
AI Filing Summary & Sentiment
File numbers found in text: 001-33159
Letter
August 30, 2024 Peter Juhas Chief Financial Officer AerCap Holdings N.V. 65 St. Stephen’s Green Dublin D02 YX20 Ireland Re:AerCap Holdings N.V. Form 20-F for Fiscal Year Ended December 31, 2023 File No. 001-33159 Dear Peter Juhas: We have limited our review of your filing to the financial statements and related disclosures and have the following comment(s). Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 20-F for Fiscal Year Ended December 31, 2023 Report of Independent Registered Public Accounting Firm, page F-2 1.Please amend your filing to include a conformed signature in the audit report, and confirm to us that you received a signed report from the auditor. In doing so, ensure the amendment includes the complete financial statements and appropriate updated certifications that refer to the Form 20-F/A. In closing, 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. Please contact Patrick Kuhn at 202-551-3308 or Abe Friedman at 202-551-8298 with any questions.
August 30, 2024 Page 2 Sincerely, Division of Corporation Finance Office of Trade & Services
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August 30, 2024
Peter Juhas
Chief Financial Officer
AerCap Holdings N.V.
65 St. Stephen’s Green
Dublin D02 YX20
Ireland
Re:AerCap Holdings N.V.
Form 20-F for Fiscal Year Ended December 31, 2023
File No. 001-33159
Dear Peter Juhas:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment(s).
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 20-F for Fiscal Year Ended December 31, 2023
Report of Independent Registered Public Accounting Firm, page F-2
1.Please amend your filing to include a conformed signature in the audit report, and confirm
to us that you received a signed report from the auditor. In doing so, ensure the
amendment includes the complete financial statements and appropriate updated
certifications that refer to the Form 20-F/A.
In closing, 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.
Please contact Patrick Kuhn at 202-551-3308 or Abe Friedman at 202-551-8298 with any
questions.
August 30, 2024
Page 2
Sincerely,
Division of Corporation Finance
Office of Trade & Services