SEC Comment Letter for AIR LEASE CORP (AL) (CIK 0001487712) (AL) — Aug 9, 2016
AIR LEASE CORP (AL) (CIK 0001487712)
Date: Aug. 9, 2016 · CIK: 0001487712 · Accession: 0000000000-16-087885
AI Filing Summary & Sentiment
Reasoning
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 -4631 DIVISION OF CORPORATION FINANCE Mail Stop 4631 August 9 , 2016 Via E -mail Mr. Gregory B. Willis Chief Financial Officer Air Lease Corp 2000 Avenue of the Stars, Suite 1000N Los Angeles, CA 90067
Re: Air Lease Corp Form 10-K for Fiscal Year Ended December 31, 2015 Filed February 25, 2016 File No. 1-35121
Dear Mr. Willis :
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 includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ W. John Cash
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 -4631 DIVISION OF CORPORATION FINANCE Mail Stop 4631 August 9 , 2016 Via E -mail Mr. Gregory B. Willis Chief Financial Officer Air Lease Corp 2000 Avenue of the Stars, Suite 1000N Los Angeles, CA 90067 Re: Air Lease Corp Form 10-K for Fiscal Year Ended December 31, 2015 Filed February 25, 2016 File No. 1-35121 Dear Mr. Willis : 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 includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ W. John Cash W. John Cash Branch Chief Office of Manufacturing and Construction