Correspondence 0001104659-23-029540 from AerSale Corp (ASLE) (CIK 0001754170) (ASLE)
AerSale Corp (ASLE) (CIK 0001754170)
Date: March 7, 2023 · CIK: 0001754170 · Accession: 0001104659-23-029540
AI Filing Summary & Sentiment
Letter
1271 Avenue of the Americas
New York, New York 10020-1401
Tel: +1.212.906.1200 Fax: +1.212.751.4864
www.lw.com
FIRM / AFFILIATE OFFICES
Austin Milan
Beijing Munich
Boston New York
Brussels Orange County
Century City Paris
Chicago Riyadh
Dubai San Diego
Düsseldorf San Francisco
Frankfurt Seoul
Hamburg Shanghai
Hong Kong Silicon Valley
Houston Singapore
London Tel Aviv
Los Angeles Tokyo
Madrid Washington, D.C.
March 7, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: AerSale Corporation – Registration Statement on Form S-3
To the addressee set forth above:
On behalf of AerSale Corporation., a Delaware corporation (the “Company”), we have filed a Registration Statement on Form S-3 (the “Registration Statement”) with the Securities and Exchange Commission (the “Commission”) relating to 8,679,171 shares of the Company’s common stock, $0.0001 par value per share, to be offered and sold by certain stockholders of the Company pursuant to the Securities Act of 1933, as amended.
The Company hereby also advises the Commission that it plans to file an amendment (the “10-K Amendment”) to its annual report on Form 10-K, filed on March 7, 2023, to include the information required by Part III of Form 10-K. The Company will not request acceleration of the effective date of the Registration Statement until the 10-K Amendment has been filed.
Should any members of the staff of the Commission have any questions or comments concerning this submission, please contact me at (212) 906-1675 or john.slater@lw.com.
Securities and Exchange Commission
March 7, 2023
Page 2
Sincerely,
/s/ John J. Slater
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CORRESP
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1271 Avenue of the Americas
New York, New York 10020-1401
Tel: +1.212.906.1200 Fax: +1.212.751.4864
www.lw.com
FIRM / AFFILIATE OFFICES
Austin
Milan
Beijing
Munich
Boston
New York
Brussels
Orange County
Century City
Paris
Chicago
Riyadh
Dubai
San Diego
Düsseldorf
San Francisco
Frankfurt
Seoul
Hamburg
Shanghai
Hong Kong
Silicon Valley
Houston
Singapore
London
Tel Aviv
Los Angeles
Tokyo
Madrid
Washington, D.C.
March 7, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: AerSale Corporation – Registration Statement on Form S-3
To the addressee set forth above:
On behalf of AerSale Corporation., a Delaware corporation
(the “Company”), we have filed a Registration Statement on Form S-3 (the “Registration Statement”)
with the Securities and Exchange Commission (the “Commission”) relating to 8,679,171 shares of the Company’s
common stock, $0.0001 par value per share, to be offered and sold by certain stockholders of the Company pursuant to the Securities Act
of 1933, as amended.
The Company hereby also advises the Commission
that it plans to file an amendment (the “10-K Amendment”) to its annual report on Form 10-K, filed on March
7, 2023, to include the information required by Part III of Form 10-K. The Company will not request acceleration of the effective date
of the Registration Statement until the 10-K Amendment has been filed.
Should any members of the staff of the Commission
have any questions or comments concerning this submission, please contact me at (212) 906-1675 or john.slater@lw.com.
Securities and Exchange Commission
March 7, 2023
Page 2
Sincerely,
/s/ John J. Slater
John J. Slater
of Latham & Watkins LLP
Enclosure
cc: Nicolas Finazzo, Chairman and Chief Executive Officer, AerSale Corporation.
Martin Garmendia, Chief Financial Officer, AerSale Corporation.
James Fry, General Counsel, AerSale Corporation.