SEC Comment Letter for FTAI Aviation Ltd. (FTAI, FTAIM, FTAIN, FTAIO) (CIK 0001590364) (FTAI) — Sep 26, 2017
FTAI Aviation Ltd. (FTAI, FTAIM, FTAIN, FTAIO) (CIK 0001590364)
Date: Sept. 26, 2017 · CIK: 0001590364 · Accession: 0000000000-17-034195
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September 26, 2017 Mail Stop 4631 Via E -mail Scott Christopher Chief Financial Officer Fortress Transportation and Infrastructure Investors, LLC 1345 Avenue of the Americas New York, New York 10105 Re: Fortress Transportation and Infrastructure Investors, LLC Form 10-K for Fiscal Year Ended December 31, 2016 Filed February 24, 2017 File No. 1 -37386 Dear Mr. Christopher: 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/ Terence O ’Brien Terence O’Brien Branch Chief Office of Manufacturing and Construction