SEC Comment Letter 0000000000-24-000293 to AerSale Corp (ASLE) (CIK 0001754170) (ASLE)
AerSale Corp (ASLE) (CIK 0001754170)
Date: Jan. 9, 2024 · CIK: 0001754170 · Accession: 0000000000-24-000293
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File numbers found in text: 333-276407
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United States securities and exchange commission logo
January 9, 2024
Nicolas Finazzo
Chief Executive Officer
AerSale Corporation
255 Alhambra Plaza, Suite 435
Coral Gables, FL 33134
Re:AerSale Corporation
Registration Statement on Form S-3
Filed January 5, 2024
File No. 333-276407
Dear Nicolas Finazzo:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Rebekah Reed at 202-551-5332 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Paul Kukish