<SEC-DOCUMENT>0001104659-15-053926-index.html : 20151013
<SEC-HEADER>0001104659-15-053926.hdr.sgml : 20151012
<ACCEPTANCE-DATETIME>20150728180008
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-15-053926
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20150728

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g164841bci001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g164841bci001.jpg

</DOCUMENT>
</SEC-DOCUMENT>