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SEC Company Response from AIR LEASE CORP (AL) (CIK 0001487712) (AL) — Feb 11, 2011

AIR LEASE CORP (AL) (CIK 0001487712)
Date: Feb. 11, 2011 · CIK: 0001487712 · Accession: 0000950123-11-013038

Offering / Registration Process Regulatory Compliance Financial Reporting

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 333-171734

Date
February 14, 2011
Author
/s/ Mark H. Kim
Form
CORRESP
Company
AIR LEASE CORP (AL) (CIK 0001487712)

Letter

MUNGER, TOLLES & OLSON LLP

355 SOUTH GRAND AVENUE

THIRTY-FIFTH FLOOR

LOS ANGELES, CALIFORNIA 90071-1560

TELEPHONE (213) 683-9100

FACSIMILE (213) 687-3702

560 MISSION STREET

SAN FRANCISCO, CALIFORNIA 94105-2907

TELEPHONE (415) 512-4000

FACSIMILE (415) 512-4077

WRITER’S DIRECT LINE

(213) 683-9144

(213) 683-5144 FAX

Mark.Kim@mto.com

February 14, 2011

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Re:

Air Lease Corporation

Registration Statement on Form S-1

File No. 333-171734, initially filed on January 14, 2011

Amendment No. 1 filed on February 14, 2011

Ladies and Gentlemen:

On behalf of Air Lease Corporation, pursuant to the provisions of the Securities Act of 1933, as amended, and Rule 101(a) of Regulation S-T, we are transmitting in electronic format for filing Amendment No. 1 to the above-referenced Registration Statement on Form S-1.

If you have any questions regarding this transmittal, please contact Robert Knauss at (213) 683-9137 or the undersigned at (213) 683-9144.

Sincerely,
/s/ Mark H. Kim

Show Raw Text
CORRESP
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corresp

MUNGER, TOLLES & OLSON LLP

    355 SOUTH GRAND AVENUE

    THIRTY-FIFTH FLOOR

    LOS ANGELES, CALIFORNIA 90071-1560

    TELEPHONE (213) 683-9100

    FACSIMILE (213) 687-3702

    560 MISSION STREET

    SAN FRANCISCO, CALIFORNIA 94105-2907

    TELEPHONE (415) 512-4000

FACSIMILE (415) 512-4077

WRITER’S DIRECT LINE

(213) 683-9144

(213) 683-5144 FAX

Mark.Kim@mto.com

February 14, 2011

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

         Re:

    Air Lease Corporation

Registration Statement on Form S-1

File No. 333-171734, initially filed on January 14, 2011

Amendment No. 1 filed on February 14, 2011

Ladies and Gentlemen:

     On behalf of Air Lease Corporation, pursuant to the provisions of the
Securities Act of 1933, as amended, and Rule 101(a) of Regulation S-T, we are transmitting in
electronic format for filing Amendment No. 1 to the above-referenced Registration Statement on Form S-1.

     If you have any questions regarding this transmittal, please contact Robert Knauss at (213)
683-9137 or the undersigned at (213) 683-9144.

Sincerely,

/s/ Mark H. Kim

Mark H. Kim

Enclosures

    Cc:

    Steven F. Udvar-Házy, Chairman and Chief Executive Officer (w/o enclosures)

John L. Plueger, President and Chief Operating Officer (w/o enclosures)

Grant A. Levy, Executive Vice President, General Counsel and Secretary (w/o enclosures)

Robert B. Knauss, Munger, Tolles & Olson LLP (w/o enclosures)