0001104659-12-052170.txt : 20121019 0001104659-12-052170.hdr.sgml : 20121019 20120730140356 ACCESSION NUMBER: 0001104659-12-052170 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20120730 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WILLIS LEASE FINANCE CORP CENTRAL INDEX KEY: 0001018164 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-MACHINERY, EQUIPMENT & SUPPLIES [5080] IRS NUMBER: 680070656 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 773 SAN MARIN DRIVE STREET 2: SUITE 2215 CITY: NOVATO STATE: CA ZIP: 94998 BUSINESS PHONE: 4154084700 MAIL ADDRESS: STREET 1: 773 SAN MARIN DRIVE STREET 2: SUITE 2215 CITY: NOVATO STATE: CA ZIP: 94998 CORRESP 1 filename1.htm

 

 

Willis Lease Finance Corporation

 

773 San Marin Drive, Suite 2215

Novato, CA 94998

(415) 408-4700 Phone

(415) 408-4701 Fax

www.willislease.com

 

July 30, 2012

 

Via E-mail

Mr. Ernest Greene

Staff Accountant

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549

 

RE:                            Willis Lease Finance Corporation

Form 10-K for the Year Ended December 31, 2011

Filed March 13, 2012

Form 10-Q for the Period Ended March 31, 2012

Filed May 7, 2012

File No. 1-15369

 

Dear Mr. Greene:

 

As discussed, we respectfully request a further ten business day extension of the time to file our response to your letter dated June 29, 2012. With this extension, we plan to respond to your letter on or before August 13, 2012.

 

If you have any questions, please do not hesitate to contact me at (415) 408-4714.

 

Sincerely,

 

Willis Lease Finance Corporation

 

 

By:

/s/ Bradley S. Forsyth

 

Bradley S. Forsyth

 

Senior Vice President and Chief Financial Officer

 

Willis Lease Finance Corporation

 

 


GRAPHIC 2 g172781bgi001.jpg GRAPHIC begin 644 g172781bgi001.jpg M_]C_X``02D9)1@`!`0$`8`!@``#_VP!#``H'!P@'!@H("`@+"@H+#A@0#@T- M#AT5%A$8(Q\E)"(?(B$F*S7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7& MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0`'P$``P$!`0$! M`0$!`0````````$"`P0%!@<("0H+_\0`M1$``@$"!`0#!`<%!`0``0)W``$" M`Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O`58G+1"A8D-.$E\1<8&1HF M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$ MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4 MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H`#`,!``(1`Q$`/P#V2BBB@`HJ M*XN8+2!I[B58HD&6=S@"DM;@W,0F$31HWW-XPQ'J1VH`FHHHH`****`"BO*? MC-/?V-YI=S:7MS;I+'(C"*5D!((/.#[U!\&]6O;O6M1M[N]N+@&V5U$LK/C# M8.,GWKJ^K-T?:W,_:>]RGKM%>#?$C7=17QUJ$5KJ-U#%#L0)',R@$(,\`^I- M=O\`!S5+G4-!OHKNYEN)(;H$-*Y8@,HXR?H:<\*X4E4N)5$Y-_!W5+Z]\4W4=U?W%P@LV8++,S@'>O.":Y#7-;U M>/7]11-5O55;J4!1<.`!N/'6DL&W-POL#JI*]CZ3HKRO4;^]7X&V=VMY.+@L MF9A*V\_O#_%G-<=X)UC59_&FDQ3:G>21O'_%75M0L_&\L-MJ-S!&((SLCG91G'H#74_!F^NK[2=3:ZNYKEEN%` M,LA<@;?>IEAG&E[2XU4O+EL>CT445RF@445A>-I9(/!>K2PR/'(ELQ5T8@@^ MQ%5%Y$*G. M+1117,:!1110`4444`%%%%`!1110`4444`%%%%`!4%[+<0VDDEK;BXF4?)&7 MV[C]:GHZ#)H`\]T_6$N/$1?Q8TL$L1S;02)MAC/J1Z^A->@JZR('1@RL,A@< M@UDF&Q\2Q2&>V2:S4E(G(YO-9(T'6O#C&70;K[7:YRUE<'_P!! M/_ZOQH`ZVBL;2?$UGJ4OV657LKY>&MIQM;/MZULT`%%%%`'G7QIM/-\,6=T! MS!=@'Z,I_J!7'?!Z?RO''EY_UUK(OY8/]*]+^)MI]K\`ZCQDPA)1^##/Z9KR M+X;W0M/'FG2,<*2ZG\4:O5H>]A9+U.:>E1,H>+)S?>,-6E0%MUW)C'H"1_(5 MVWP5O1#<:S`QX\E)O^^20?YUR7A>U_MKQ3E>5^'+3[=XDTRUQGS;J-3]-PS7HOQQ_UNC?[LW_LE M36M*M"#\PA=0;+?PR\7W_B#Q#<6MU:6$*):EPUM;B-B=RCKZ279!)MP5ST M;4_^2!V7^\G_`*--<3X$_P"1YT?_`*^EKMM3_P"2!V7^\G_HTUQ/@3_D>='_ M`.OI:FE_#J>K'+XH_([CXB>--0T/Q9)96UGITL:PHVZXM@[1AZG/`^@JCI_Q9 M\56DZO/=17L0/S1RQ*,CZJ`17+Z/>0:?K%G>75L+F""97DA/\8!Y%>F:AI7@ M_P"(VJPW>G:XFFW)B"-:F`*[D$\X)&3SCC/2MIPI4[)PT[D)REJGJ>B^'M=M MO$FB6^J6H*I,/F1NJ,."I^AJGX[_`.1&UC_KU:CP=X6'A'29-.6]>[5YC*&9 M-NW(`QC)]*/'?_(C:Q_UZM7DKE]LN7:YTZ\NI\XP?\?$7^^O\Z^K!]T?2OE. M#_CXB_WU_G7U8/NCZ5W9A]GY_H8T.I5U74[;1M+N-1O'VP6Z%VQU/H![D\5X MGJWQ<\2WMR[6,D6GV^?D1(P[8]V;//TQ7:?&B\:'PK:VJG`N;H;O<*"?YXKS MCX>W.DV7BV"ZUJ6&.UBC=@TPRN_&!Q^-+"THJDZDE<=23YN5,UM%^+OB&RND M.I/'J%KGYU,81P/52,<_6O8+OQ%IUIX;;Q`TNZR$(F5AU8'H![DD"O!?'MQI M5WXNN[G1I(I+24(P:(87=M&[`^M=QX)KVX9K.6+3X,_)''&&8#W9@'O!>F>!-9.I^(=;TV1%A98XG&&#''S8 M/7C/;O7F_BB\L;_Q/J%WIB!+.68M$`NT$>N.V3D_C6T(T:CY8QT[D2BX]<\?6O']6^+OB6]N':RDBT^#/R(D8=L>[ M-GGZ8J]?&>3X$6!4DJEYA_\`=WOC]<5R7A#5['0_$MMJ&HVGVJVCR&3:&*Y& M`P!X)%94*$(J4FKM-_@5.;;2O8Z'1_B]XBLKE#J+Q:A;9^=6C"/CV(QS]:]= MO_%&FV/A?_A(FD+VC1"2,#[S[ONJ/?/%>>R^$/"OCS6I]0T?Q'';M/AC9I`` MRG&"=I(/.,]*@^)5BWAKP7H?AU;MKA%FDVN(K"'/RQQ1JQ`]V8'-6]`^+^MV=Y&NL-'?6C'#D1A9%' MJ".#]#69\-+S1=/\3/=ZY-!%#';MY1F7(WD@>G7&:R_&,FG3>+-0FTEXWLI) M`\9B&%Y`)P/KFNKV5)R=/DZ;F7-)+FN?24$\5S;QW$+AXI5#HPZ,",@T5S/P MSNFN_`.FLYRT:M%^"L0/TQ17BSCRR<>QV)W5SJJXSQMKT\3#2X8;E(&Q]IG1 M",KW53TZ=Z[.H+Z[2RLI;B09"#A?[Q/`'XG`J!F#IGC/PX8([:.XXK?M[NVNTWVUQ%,OK&X;^55I=%TZ[B47EA;2OCYF,8SGOS69+X&T-GW MP1S6C]F@F*XH`U=2T>PU:(1WMNLA'W7Z.GT(Y%9\<.M:)Q&[:M9#^%R!<1CV M/1_QP:8F@ZS9_P#'CXCF91TCNXA(/SZU.EQXCM^)["SO%'\5O,8V_)AC]:`+ M]CJ5IJ,9:VDRR\/&PVNA]&4\BK58=Q<6=TZRWNGWUC<(/EN!&=R_\#3/'L>* MLVFH-PK3Q7B?\]8L!Q_O)_A^5`#O$-H+[PYJ5KC/FVLBCZ[3BOFG3KQ]/OX; MM,[HCD?EC^M?4JLDJ94AE88XKY:U.V-EJMW:D8,$[QX^C$5ZF`=U*+.:OT9V MWP;M!<>*[EV&1%9./^^BH_QKCHYGTK4KE5SE5F@/X@J?YUZ-\#[?-SJ]UC[J M11@_4L?Z5P7BVW^R>+M6@Q@+=R8^A8G^M=4)7KSCY(S:M!,U?AA:?:_'VGY& M1#OE/X*W1'$%KM'U9A_0&M#XX_ZW1O M]V;_`-DK&4KXR*[+_,I+]TS-^"O_`"-EW_UY-_Z&M<5K_P#R,6I?]?3?^AK7%:_\`\C%J7_7W+_Z&:WA_'EZ(A_`CT;4_^2!V7^\G M_HTUQ/@3_D>='_Z^EKMM3_Y('9?[R?\`HTUQ/@3_`)'G1_\`KZ6LZ7\.IZLJ M7Q1^1K_%W_D?)O\`KWB_E75?!:&.XT'5X9D#QR3*KJPX8%,$&N5^+O\`R/DW M_7O%_*M3P!I\^J?#KQ-9VN[SY&!C"G!+!<@#ZXQ435\+%>@U_%8OB7X.ZA;3 MR7'A^1+JW))%O(VV1/8$\-^AKSN\LKK3KM[:\MY+>XB/S)(NUE-7]"\07FA: MY:ZD&EF-M)EHGD.&'0@^G!-7/&WBL>+M:2_6S%JD<(B52VYB`2&7BO9&EGL9?*\QCDLA&5R>YZC\*V/'?\`R(VL M?]>K5@_"'1KC3/"\EW:Y=M@3#`?@2?PKF?"7B)O"_B"'55 M@\]45D>/=CS.KO/A?I>G7!MKWQI8V\P`)CEC"L M`>G!>K^I7[>`OAY#8:)K$5[+?W>@S[UP?BG7G\3>(;G57A M\D2[52/.=J@``9[FNG\6>';K2?AMX=:6)E:.21IQC[AEPP!_`8I.,O<525[] M-.P)K7E1S_A7PU>>,]>-HMSL(0RS7$N7(7('XG)%5O$^D1Z#XBO-*BE:9+9@ MHD<`%OE![?6I_"7BJY\(ZLU_;P).)(C$\;G`()!Z]N15'6K^ZU76+G4+U-D] MT_FE<8`!&1CVQC%="Y_:?W;&;MR^9[3\/=-M=7^%L&GWL?F6]QYJNO\`P,\C MW'6N'\0?"'7--=Y=**ZE;#D*"%E`]P>#^'Y5HQ65SJ'P*B:S+^;:3M,1&2"5 M#MNZ>QS^%0<X@?W5T8?J#78^-=:G\0^$/#6HW)W3C[1#*W]YE*#/XC!KG MO$VMGQ)XANM5^S"W^T,-L2G.```.>YXKN-<\'7EI\(]/=X6^U6DK74T>.41^ MOY#;GZ&NBI))P%&\7ZK-8+>"T,4)EWF/?G!`QC(]:Z* MZ^&6DV-R]M=^-K""9/O1R(%9>_(+US?@OQ2WA+7/[1^S_:8WB:*2,-M)!P<@ M_4"J.O:K+XAU^ZU-H=CW4F5C7YB!P`/?@"G)574=G:/R!.*CMJ>_^!]+M]'\ M+6]G:ZA%J$2L[+<1#"MECTY/3I14W@[2I-%\):=I\R[9HH09%]&8[B/S-%>% M4=YMWN=L=D;57;6K?:+@@$Y8#Y%P/S_*NNK,D\/:,UQ) M=S:?#)*Y+N\@W$G\:@9F/\0=`4X62XD/^S"?ZT+XW@G.+31]3G]-L'_UZV[& MWL_LL4T%I!$)$##9&!U%,U#46LBJK$&)&:9$ MJ=+GQ'*?^098P#_IIY]@*]2TG2+/1;);6SB5`` M-[X^:0^I/>MG"%'XM7^!+N]C(\)^'M7TI7NM:UN>^N9AS"&Q#']!CD^]+>?# MSPK?WDUY31:SJ(LH-6MO$-R^H75^ M4BT[S-ZM&6[KVK'VL[W3MZ:!RJUCT?1/#FD^'(I8])M!;+,P:0!V;<1TZDU0 MU#P!X8U2_FOKW2UEN)FW2/YKCH[+8=HGA?1O#AF.DV0MC M/CS"'9MV,XZD^IHUOPOHWB,PG5K(7)@SY>79=N<9Z$>@K/L_'.GW>GZK?"&5 M(--/5B/WP.=I7ZXX^M.N?%[QF&"UT:ZN[UH!<36\;*#`AY&X],^U+GES$KJXDN)M)5I97+NWF MOR2N<]:I6/P^\+ M:;?0WMII8BN(&WQOYKG:?Q-9V@>+KZ[O=6N]2M)K?3KB>'-*\.PRQ:5:"V29@S@.S9(&.Y-2ZY/=VNAWL]BA>YCA M9HE`S\V/3O7,>!XH+Z*+5U\0W]W<(A%W;32Y57([KVQVH@65[EW6_A MSX9UVZ:ZN;)H;ASEY+=]A8^I'0GWQ5?3/A;X5TRY6X%I)=.AROVF3>H/^[P# M^-)%\189(H;IM&O$L))O):[)78K9P/K6MKGB"[TB1C#H=U>P11^9+/&RJJCG M.,]2`,U7MJB5N9V%RQO>QM@```#`'0"J]]8VVI6,UE>1^;;SJ4D3)&X?A6+J M?C.STZWTR9+6XNAJ:EH4B'S]`1QZG(%1S^,)4\J"#0[NXOO($]Q:HP!MU/0, M3W]JR3MJ41?\*Q\'?]`=?^_TG_Q5'_"L?!W_`$!U_P"_TG_Q5;^DZG!K.EP: MA;;A%.N0&'(/0@_0UJ?"[PKJERUPUG):R.HW%-6L='H_PU\, M:+=+=0V;W$\9RCW+[]I]0.F?PKH[ZQM=3LY;.]@2>WE&'C<9!%]7+3QU%,%'B&71;72[J[FAD17>/&Q0V,L3V`S61I6N6^EIXA M\077F2K/J/D01IRTA4855_.J=:HW?F8N6/8ZO2-%T[0;'[#IL`@MRQ;RRY89 M/7J:Y[4_A;X4U.X:X-G):NYRWV:38I/^[R!^%49];GUOQ=I4$^FW-C)IR2W4 MMO*1D_+\N".M:MUX\L;7P]8ZNUK,WVYB$@!&Y0"023TP,?K252<7=/4;BGH+ MHGPY\,Z%52`(UQP/J:Q]/U^RT+0-,BL+&]N[G4MTL-JT@:4@G)+-T`J93E M-WD[@DEL&H?"KPG?W#3"UEM68Y*VTNU?^^3D#\*MZ'\._#6@72W=K9M+<(75Q<3)-,9D`)!(' M'(QTZ9YX[8HK(HVZSO$-U]B\/WUP#@K"P7ZD8'ZFK5Y>0V,'FS$@9P`HR2:S M-8M#XFT06]G<+%'+(ID=@6_#L*VJ:=G<# MG4\,R3'-Q,(Q_=09-9[^"KF9Y,W4:*&PA()+#U/I7945HJTT!CZ!X<@T-)'$ MAFGEX:0C``]`*V***SE)R=V!1US[0=#OEM(FEN&@=8T7J6(P*S/"OABQTC2K M*1]/A34%A7S92@+AB.>?TKH:*0'G:6'B+3M,U3PW;:.\K7UQ(R7^\"+8_4MW MSBK7B'PWJD,6AP:-&TCV\#VDLPP-BLH4M_,UW5%`'!-X3NV\5BR2V*:&!!)( M_&)#$F%3\2'I(? M$&@16]B\6G:?!)*=S[PDK?PY[G/>NOY[=:**`//['0]7NO!6L:%-I\EO=M,T MJRR,-MPQ;=Q^"@?C5FWMM8\0ZEHRW>D2:99Z21(YE8$RN```H';BNWHH`S]9 MOKW3[-9['39-0D\P!HHW"L%YR1G\*XZ.&^MI?$/BBYTTZ5%)8M'';LPW.^/O M$#W_`)UZ#534]-MM7T^6PNPS03`!PK%2<'/7\*`.`L-.UO5/#VD^'&TE[:UC MD2>>]9QL>/.X8'7)S^8I=>TC6KV\UE)=(N[V:1C]BG%QMABB[`+D9;VKT>.- M8HDC085%"J/0"G4`:>"/KBLG6=`N(O%&H7< M^C7^I07FUH7LKGRRA`P589'YUZ%10!1TG3;?3M'@L8(6@B5/]67W%2>2-W?D MGFLK_A`]`SGRKK_P+D_^*KHZ*`(+N'S;">%!G?$R`?48KS_0/"^K1>%M7:^M M76]EM/LEM"2,A`,\<]R?TKT>B@#A-)\*:C)X+U2.[3RM4U)<;7(^54`"+G\/ MUH@L]:U]]%L+K1Y--L]*=))Y)7!\QD&`$`[?XUW=%`',^&[&^LUUW4+FU>.Y MN[N22)#CB44`%-8?0-3CN[-A);P/;V$1(RP+[V8 M<]^!7IE%`'#'1-63P1JDCVS2:SJQ!EC4C*+D*%Z]`N?SJ2^T[4M&\0:/J-EI MDFH0V]A]D:.)@"C>O/;WKM:*`/.F\,:S?^%M5:XM-FH76H_:6M]X'F*I^Z#^ M)Q6MX5T>V&I&_.AZC82PIM1[VZ,F=W4`9/'O77T4`(`!G``R