SEC Response Letter

0001193125-12-461305.txt : 20130308 0001193125-12-461305.hdr.sgml : 20130308 20121108215641 ACCESSION NUMBER: 0001193125-12-461305 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20121108 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NORTH DENES AERODROME LTD CENTRAL INDEX KEY: 0001123242 STANDARD INDUSTRIAL CLASSIFICATION: AIR TRANSPORTATION, NONSCHEDULED [4522] IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: NORTH DENES AIRFIELD STREET 2: CAISTER ROAD CITY: GREAT YARMOUTH STATE: X0 ZIP: NR30 5TF BUSINESS PHONE: 44-1224-846-000 MAIL ADDRESS: STREET 1: NORTH DENES AIRFIELD STREET 2: CAISTER ROAD CITY: GREAT YARMOUTH STATE: X0 ZIP: NR30 5TF FILER: COMPANY DATA: COMPANY CONFORMED NAME: LLOYD HELICOPTER SERVICES LTD CENTRAL INDEX KEY: 0001123250 STANDARD INDUSTRIAL CLASSIFICATION: AIR TRANSPORTATION, NONSCHEDULED [4522] IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: CHC HOUSE, HOWE MOSS DRIVE STREET 2: KIRKHILL INDUSTRIAL ESTATE, DYCE CITY: ABERDEEN, SCOTLAND STATE: X0 ZIP: AB21 0GL BUSINESS PHONE: 44-1224-846-000 MAIL ADDRESS: STREET 1: CHC HOUSE, HOWE MOSS DRIVE STREET 2: KIRKHILL INDUSTRIAL ESTATE, DYCE CITY: ABERDEEN, SCOTLAND STATE: X0 ZIP: AB21 0GL FILER: COMPANY DATA: COMPANY CONFORMED NAME: MANAGEMENT AVIATION LTD CENTRAL INDEX KEY: 0001123251 STANDARD INDUSTRIAL CLASSIFICATION: AIR TRANSPORTATION, NONSCHEDULED [4522] IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: NORTH DENES AIRFIELD STREET 2: CAISTER ROAD CITY: GREAT YARMOUTH STATE: X0 ZIP: NR30 5TF BUSINESS PHONE: 44-1224-846-000 MAIL ADDRESS: STREET 1: NORTH DENES AIRFIELD STREET 2: CAISTER ROAD CITY: GREAT YARMOUTH STATE: X0 ZIP: NR30 5TF FILER: COMPANY DATA: COMPANY CONFORMED NAME: LLOYD HELICOPTER SERVICES PTY LTD CENTRAL INDEX KEY: 0001123252 STANDARD INDUSTRIAL CLASSIFICATION: AIR TRANSPORTATION, NONSCHEDULED [4522] IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 45 GREENHILL ROAD CITY: WAYVILLE STATE: C3 ZIP: 5034 BUSINESS PHONE: 618-8372-7700 MAIL ADDRESS: STREET 1: 45 GREENHILL ROAD CITY: WAYVILLE STATE: C3 ZIP: 5034 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LLOYD HELICOPTERS PTY LTD CENTRAL INDEX KEY: 0001123253 STANDARD INDUSTRIAL CLASSIFICATION: AIR TRANSPORTATION, NONSCHEDULED [4522] IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 45 GREENHILL ROAD CITY: WAYVILLE STATE: C3 ZIP: 5034 BUSINESS PHONE: 618-8372-7700 MAIL ADDRESS: STREET 1: 45 GREENHILL ROAD CITY: WAYVILLE STATE: C3 ZIP: 5034 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHC Sweden AB CENTRAL INDEX KEY: 0001296901 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O ARCHIBALD ADVOKATBYRA KB STREET 2: TULEGATAN 19 CITY: STOCKHOLM STATE: V7 ZIP: SE-103 63 BUSINESS PHONE: 46-85-46-546-41 MAIL ADDRESS: STREET 1: C/O ARCHIBALD ADVOKATBYRA KB STREET 2: TULEGATAN 19 CITY: STOCKHOLM STATE: V7 ZIP: SE-103 63 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHC Netherlands BV CENTRAL INDEX KEY: 0001296902 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ROKIN 55 CITY: AMSTERDAM STATE: P7 ZIP: 1012 KK BUSINESS PHONE: 31-20-521-4777 MAIL ADDRESS: STREET 1: ROKIN 55 CITY: AMSTERDAM STATE: P7 ZIP: 1012 KK FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHC Helicopters (Barbados) LTD CENTRAL INDEX KEY: 0001297224 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: JALABASH HOUSE STREET 2: 12 HIGHGATE PARK CITY: ST. MICHAEL STATE: C8 ZIP: 0000000000 BUSINESS PHONE: 246-429-7940 MAIL ADDRESS: STREET 1: JALABASH HOUSE STREET 2: 12 HIGHGATE PARK CITY: ST. MICHAEL STATE: C8 ZIP: 0000000000 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHC Capital (Barbados) LTD CENTRAL INDEX KEY: 0001297225 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: JALABASH HOUSE STREET 2: 12 HIGHGATE PARK CITY: ST. MICHAEL STATE: C8 ZIP: 0000000000 BUSINESS PHONE: 246-429-7940 MAIL ADDRESS: STREET 1: JALABASH HOUSE STREET 2: 12 HIGHGATE PARK CITY: ST. MICHAEL STATE: C8 ZIP: 0000000000 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Capital Aviation Services BV CENTRAL INDEX KEY: 0001297303 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: DIAMANTLAAN 1 CITY: HOOFDDORP STATE: P7 ZIP: 2132 WV BUSINESS PHONE: 31-23-5555-503 MAIL ADDRESS: STREET 1: DIAMANTLAAN 1 CITY: HOOFDDORP STATE: P7 ZIP: 2132 WV FILER: COMPANY DATA: COMPANY CONFORMED NAME: Heli-One (Netherlands) B.V. CENTRAL INDEX KEY: 0001297305 IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: DIAMANTLAAN 1 CITY: HOOFDDORP STATE: P7 ZIP: 2132 WV BUSINESS PHONE: 31-23-5555-503 MAIL ADDRESS: STREET 1: DIAMANTLAAN 1 CITY: HOOFDDORP STATE: P7 ZIP: 2132 WV FORMER COMPANY: FORMER CONFORMED NAME: Handelmaatschappij Schreiner & Co. BV DATE OF NAME CHANGE: 20040715 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Heliworld Leasing LTD CENTRAL INDEX KEY: 0001340016 IRS NUMBER: 000000000 STATE OF INCORPORATION: X0 FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2ND FLOOR, BEDFORD HOUSE STREET 2: 21A JOHN STREET CITY: LONDON STATE: X0 ZIP: WC1N 2BL BUSINESS PHONE: 44 1224 846 002 MAIL ADDRESS: STREET 1: 2ND FLOOR, BEDFORD HOUSE STREET 2: 21A JOHN STREET CITY: LONDON STATE: X0 ZIP: WC1N 2BL FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lloyd Helicopters International Pty. Ltd. in its own capacity & as trustee of the Australian Helicopter Trust CENTRAL INDEX KEY: 0001539328 IRS NUMBER: 980592400 STATE OF INCORPORATION: C3 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: LEVEL 4 STREET 2: 1060 HAY STREET CITY: WEST PERTH, WA STATE: C3 ZIP: 6005 BUSINESS PHONE: 61-8-6217-7401 MAIL ADDRESS: STREET 1: LEVEL 4 STREET 2: 1060 HAY STREET CITY: WEST PERTH, WA STATE: C3 ZIP: 6005 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHC Helicopter Australia Pty Ltd CENTRAL INDEX KEY: 0001539329 IRS NUMBER: 980592402 STATE OF INCORPORATION: C3 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: LEVEL 4 STREET 2: 1060 HAY STREET CITY: WEST PERTH, WA STATE: C3 ZIP: 6005 BUSINESS PHONE: 61-8-6217-7401 MAIL ADDRESS: STREET 1: LEVEL 4 STREET 2: 1060 HAY STREET CITY: WEST PERTH, WA STATE: C3 ZIP: 6005 FORMER COMPANY: FORMER CONFORMED NAME: Lloyd Off-Shore Helicopters Pty. Ltd. DATE OF NAME CHANGE: 20120111 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lloyd Bass Strait Helicopters Pty. Ltd. CENTRAL INDEX KEY: 0001539330 IRS NUMBER: 980592398 STATE OF INCORPORATION: C3 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: LEVEL 4 STREET 2: 1060 HAY STREET CITY: WEST PERTH, WA STATE: C3 ZIP: 6005 BUSINESS PHONE: 61-8-6217-7401 MAIL ADDRESS: STREET 1: LEVEL 4 STREET 2: 1060 HAY STREET CITY: WEST PERTH, WA STATE: C3 ZIP: 6005 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHC Global Operations Canada (2008) Inc. CENTRAL INDEX KEY: 0001539385 IRS NUMBER: 000000000 STATE OF INCORPORATION: A1 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4740 AGAR DRIVE CITY: RICHMOND STATE: A1 ZIP: V7B 1A3 BUSINESS PHONE: 604-232-7387 MAIL ADDRESS: STREET 1: 4740 AGAR DRIVE CITY: RICHMOND STATE: A1 ZIP: V7B 1A3 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHC Helicopter Holding S.a.r.l. CENTRAL INDEX KEY: 0001539386 IRS NUMBER: 941344090 STATE OF INCORPORATION: N4 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 13-15 AVENUE DE LA LIBERTE CITY: LUXEMBOURG STATE: N4 ZIP: L-1931 BUSINESS PHONE: 352-2689-01 MAIL ADDRESS: STREET 1: 13-15 AVENUE DE LA LIBERTE CITY: LUXEMBOURG STATE: N4 ZIP: L-1931 FORMER COMPANY: FORMER CONFORMED NAME: CHC Helicopter Holding S.?.r.l. DATE OF NAME CHANGE: 20120112 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHC Holding (UK) Ltd CENTRAL INDEX KEY: 0001539387 IRS NUMBER: 000000000 STATE OF INCORPORATION: X0 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: CHC HOUSE, HOWE MOSS DRIVE STREET 2: KIRKHILL INDUSTRIAL ESTATE, DYCE CITY: ABERDEEN, SCOTLAND STATE: X0 ZIP: AB21 0GL BUSINESS PHONE: 44-1224-846-000 MAIL ADDRESS: STREET 1: CHC HOUSE, HOWE MOSS DRIVE STREET 2: KIRKHILL INDUSTRIAL ESTATE, DYCE CITY: ABERDEEN, SCOTLAND STATE: X0 ZIP: AB21 0GL FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHC Leasing (Ireland) Ltd CENTRAL INDEX KEY: 0001539388 IRS NUMBER: 000000000 STATE OF INCORPORATION: L2 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: THE BOAT HOUSE STREET 2: BISHOP STREET CITY: DUBLIN STATE: L2 ZIP: 8 BUSINESS PHONE: 353-1-407-0011 MAIL ADDRESS: STREET 1: THE BOAT HOUSE STREET 2: BISHOP STREET CITY: DUBLIN STATE: L2 ZIP: 8 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHC Norway Acquisition Co AS CENTRAL INDEX KEY: 0001539389 IRS NUMBER: 980596777 STATE OF INCORPORATION: Q8 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O HELIKOPTER SERVICE AS CITY: STAVANGER LUFTHAVN STATE: Q8 ZIP: 4055 BUSINESS PHONE: 47-5165-3700 MAIL ADDRESS: STREET 1: C/O HELIKOPTER SERVICE AS CITY: STAVANGER LUFTHAVN STATE: Q8 ZIP: 4055 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Heli-One (U.K.) Ltd CENTRAL INDEX KEY: 0001539391 IRS NUMBER: 980592451 STATE OF INCORPORATION: X0 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: CHC HOUSE, HOWE MOSS DRIVE STREET 2: KIRKHILL INDUSTRIAL ESTATE, DYCE CITY: ABERDEEN, SCOTLAND STATE: X0 ZIP: AB21 0GL BUSINESS PHONE: 44-1224-846-000 MAIL ADDRESS: STREET 1: CHC HOUSE, HOWE MOSS DRIVE STREET 2: KIRKHILL INDUSTRIAL ESTATE, DYCE CITY: ABERDEEN, SCOTLAND STATE: X0 ZIP: AB21 0GL FILER: COMPANY DATA: COMPANY CONFORMED NAME: Heli-One Canada Inc. CENTRAL INDEX KEY: 0001539392 IRS NUMBER: 000000000 STATE OF INCORPORATION: A1 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4740 AGAR DRIVE CITY: RICHMOND STATE: A1 ZIP: V7B 1A3 BUSINESS PHONE: 604-276-7500 MAIL ADDRESS: STREET 1: 4740 AGAR DRIVE CITY: RICHMOND STATE: A1 ZIP: V7B 1A3 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Heli-One Holdings (UK) Ltd CENTRAL INDEX KEY: 0001539393 IRS NUMBER: 980596780 STATE OF INCORPORATION: X0 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: CHC HOUSE, HOWE MOSS DRIVE STREET 2: KIRKHILL INDUSTRIAL ESTATE, DYCE CITY: ABERDEEN, SCOTLAND STATE: X0 ZIP: AB21 0GL BUSINESS PHONE: 44-1224-846-000 MAIL ADDRESS: STREET 1: CHC HOUSE, HOWE MOSS DRIVE STREET 2: KIRKHILL INDUSTRIAL ESTATE, DYCE CITY: ABERDEEN, SCOTLAND STATE: X0 ZIP: AB21 0GL FILER: COMPANY DATA: COMPANY CONFORMED NAME: Heli-One Leasing Inc. CENTRAL INDEX KEY: 0001539394 IRS NUMBER: 000000000 STATE OF INCORPORATION: A1 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4740 AGAR DRIVE CITY: RICHMOND STATE: A1 ZIP: V7B 1A3 BUSINESS PHONE: 604-276-7500 MAIL ADDRESS: STREET 1: 4740 AGAR DRIVE CITY: RICHMOND STATE: A1 ZIP: V7B 1A3 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Helicopter Services Group AS CENTRAL INDEX KEY: 0001539395 IRS NUMBER: 980592436 STATE OF INCORPORATION: Q8 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: STAVANGER LUFTHAVN CITY: SOLA STATE: Q8 ZIP: 4050 BUSINESS PHONE: 47-51-6537-00 MAIL ADDRESS: STREET 1: STAVANGER LUFTHAVN CITY: SOLA STATE: Q8 ZIP: 4050 FILER: COMPANY DATA: COMPANY CONFORMED NAME: 6922767 Holding S.a.r.l. CENTRAL INDEX KEY: 0001539425 IRS NUMBER: 980598004 STATE OF INCORPORATION: C8 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 13-15 AVENUE DE LA LIBERTE CITY: LUXEMBOURG STATE: N4 ZIP: L-1931 BUSINESS PHONE: 352-2689-01 MAIL ADDRESS: STREET 1: 13-15 AVENUE DE LA LIBERTE CITY: LUXEMBOURG STATE: N4 ZIP: L-1931 FORMER COMPANY: FORMER CONFORMED NAME: 6922767 Holding S.?.r.l. DATE OF NAME CHANGE: 20120112 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHC Den Helder B.V. CENTRAL INDEX KEY: 0001539426 IRS NUMBER: 990592415 STATE OF INCORPORATION: P7 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9 PARELLAAN STREET 2: 2132 WS HOOFDDORP CITY: HOLLAND STATE: P7 ZIP: 2132 BUSINESS PHONE: 31-0-23-555-5555 MAIL ADDRESS: STREET 1: 9 PARELLAAN STREET 2: 2132 WS HOOFDDORP CITY: HOLLAND STATE: P7 ZIP: 2132 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHC Global Operations (2008) Inc. CENTRAL INDEX KEY: 0001539427 IRS NUMBER: 000000000 STATE OF INCORPORATION: A1 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4740 AGAR DRIVE CITY: RICHMOND STATE: A1 ZIP: V7B 1A3 BUSINESS PHONE: 604-276-7500 MAIL ADDRESS: STREET 1: 4740 AGAR DRIVE CITY: RICHMOND STATE: A1 ZIP: V7B 1A3 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHC Global Operations International Inc. CENTRAL INDEX KEY: 0001539428 IRS NUMBER: 000000000 STATE OF INCORPORATION: A1 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4740 AGAR DRIVE CITY: RICHMOND STATE: A1 ZIP: V7B 1A3 BUSINESS PHONE: 604-276-7500 MAIL ADDRESS: STREET 1: 4740 AGAR DRIVE CITY: RICHMOND STATE: A1 ZIP: V7B 1A3 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHC Helicopter S.A. CENTRAL INDEX KEY: 0001539429 STANDARD INDUSTRIAL CLASSIFICATION: AIR TRANSPORTATION, NONSCHEDULED [4522] IRS NUMBER: 000000000 STATE OF INCORPORATION: N4 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 13-15 AVENUE DE LA LIBERTE CITY: LUXEMBOURG STATE: N4 ZIP: L-1931 BUSINESS PHONE: 352-2689-01 MAIL ADDRESS: STREET 1: 13-15 AVENUE DE LA LIBERTE CITY: LUXEMBOURG STATE: N4 ZIP: L-1931 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHC Holding NL B.V. CENTRAL INDEX KEY: 0001539430 IRS NUMBER: 990596801 STATE OF INCORPORATION: P7 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9 PARELLAAN STREET 2: 2132 WS HOOFDDORP CITY: HOLLAND STATE: P7 ZIP: 2132 BUSINESS PHONE: 31-0-23-555-5555 MAIL ADDRESS: STREET 1: 9 PARELLAAN STREET 2: 2132 WS HOOFDDORP CITY: HOLLAND STATE: P7 ZIP: 2132 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHC Hoofddorp B.V. CENTRAL INDEX KEY: 0001539431 IRS NUMBER: 980952413 STATE OF INCORPORATION: P7 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9 PARELLAAN STREET 2: 2132 WS HOOFDDORP CITY: HOLLAND STATE: P7 ZIP: 2132 BUSINESS PHONE: 31-0-23-555-5555 MAIL ADDRESS: STREET 1: 9 PARELLAAN STREET 2: 2132 WS HOOFDDORP CITY: HOLLAND STATE: P7 ZIP: 2132 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Heli-One (U.S.) Inc. CENTRAL INDEX KEY: 0001539432 IRS NUMBER: 841719617 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2711 CENTERVILLE ROAD STREET 2: SUITE 400 CITY: WILMINGTON STATE: DE ZIP: 19808 BUSINESS PHONE: 970-492-1000 MAIL ADDRESS: STREET 1: 2711 CENTERVILLE ROAD STREET 2: SUITE 400 CITY: WILMINGTON STATE: DE ZIP: 19808 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Heli-One Defence B.V. CENTRAL INDEX KEY: 0001539449 IRS NUMBER: 982592461 STATE OF INCORPORATION: P7 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9 PARELLAAN STREET 2: 2132 WS HOOFDDORP CITY: HOLLAND STATE: P7 ZIP: 2132 BUSINESS PHONE: 31-0-23-555-5555 MAIL ADDRESS: STREET 1: 9 PARELLAAN STREET 2: 2132 WS HOOFDDORP CITY: HOLLAND STATE: P7 ZIP: 2132 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Heli-One Leasing (Norway) AS CENTRAL INDEX KEY: 0001539450 IRS NUMBER: 980592441 STATE OF INCORPORATION: Q8 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: STAVANGER LUFTHAVN CITY: SOLA STATE: Q8 ZIP: 4050 BUSINESS PHONE: 47-51-94-10-00 MAIL ADDRESS: STREET 1: STAVANGER LUFTHAVN CITY: SOLA STATE: Q8 ZIP: 4050 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Heli-One USA Inc. CENTRAL INDEX KEY: 0001539451 IRS NUMBER: 752303691 STATE OF INCORPORATION: TX FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 350 N. PAUL STREET STREET 2: SUITE 2900 CITY: DALLAS STATE: TX ZIP: 75201 BUSINESS PHONE: 970-492-1000 MAIL ADDRESS: STREET 1: 350 N. PAUL STREET STREET 2: SUITE 2900 CITY: DALLAS STATE: TX ZIP: 75201 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Heli-One (Norway) AS CENTRAL INDEX KEY: 0001539460 IRS NUMBER: 980476722 STATE OF INCORPORATION: Q8 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: STAVANGER LUFTHAVN CITY: SOLA STATE: Q8 ZIP: 4055 BUSINESS PHONE: 47-51-6537-00 MAIL ADDRESS: STREET 1: STAVANGER LUFTHAVN CITY: SOLA STATE: Q8 ZIP: 4055 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Heli-One (Europe) AS CENTRAL INDEX KEY: 0001539507 IRS NUMBER: 000000000 STATE OF INCORPORATION: Q8 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O HELIKOPTER SERVICE AS CITY: STAVANGER LUFTHAVN STATE: Q8 ZIP: 4055 BUSINESS PHONE: 47-51-6537-00 MAIL ADDRESS: STREET 1: C/O HELIKOPTER SERVICE AS CITY: STAVANGER LUFTHAVN STATE: Q8 ZIP: 4055 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Helikopter Service AS CENTRAL INDEX KEY: 0001539510 IRS NUMBER: 980592440 STATE OF INCORPORATION: Q8 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: STAVANGER LUFTHAVN CITY: SOLA STATE: Q8 ZIP: 4050 BUSINESS PHONE: 47-51-6537-00 MAIL ADDRESS: STREET 1: STAVANGER LUFTHAVN CITY: SOLA STATE: Q8 ZIP: 4050 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Integra Leasing AS CENTRAL INDEX KEY: 0001539511 IRS NUMBER: 980592439 STATE OF INCORPORATION: Q8 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: STAVANGER LUFTHAVN CITY: SOLA STATE: Q8 ZIP: 4050 BUSINESS PHONE: 47-51-94-10-00 MAIL ADDRESS: STREET 1: STAVANGER LUFTHAVN CITY: SOLA STATE: Q8 ZIP: 4050 CORRESP 1 filename1.htm SEC Response Letter

LOGO

www.sheppardmullin.com

379 Lytton Avenue | Palo Alto, CA 94301

650.815.2600 office | 650.815.2601 fax

Louis Lehot

Writer’s Direct Line: 650-815-2640

Writer’s Direct Fax: 650-815-4653

llehot@sheppardmullin.com

November 9, 2012

VIA EDGAR AND FEDERAL EXPRESS

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Mail Stop 3561

Washington, D.C. 20549


Attention:		Justin Dobbie
		Sonia Bednarowski

Re:

CHC Helicopter S.A.

Registration Statement on Form S-4

Filed October 31, 2012

File No. 333-184656

Dear Mr. Dobbie:

In connection with the Offer to Exchange $200,000,000 aggregate principal amount of 9.250% Senior Secured Notes due 2020 of CHC Helicopter S.A. (the “Company”) for a like amount of the Company’s outstanding unregistered 9.250% Senior Secured Notes due 2020 issued on October 5, 2012 in a private placement, on behalf of the Company and other registrants related thereto, we are filing with the Securities and Exchange Commission (the “Commission”) Amendment No. 1 (“Amendment No. 1”) to the Registration Statement on Form S-4, together with the exhibits thereto (as amended, the “Registration Statement”), initially filed with the Commission on October 31, 2012 (Commission file no. 333-184656).

This letter sets forth the Company’s responses to comments set forth in the comment letter of the staff (the “Staff”) of the Division of Corporation Finance of the Commission dated November 7, 2012 (the “Comment Letter”) relating to the Registration Statement. For the Staff’s convenience, each of the Staff’s comments has been stated below in its entirety, with the Company’s response to a particular comment set out immediately under such comment. The headings and numbered paragraphs in this letter correspond to the headings and numbered paragraphs in the Comment Letter. When indicated, the responses described below are contained in Amendment No. 1.

Also enclosed, for the convenience of the Staff, is a copy of Amendment No. 1 marked to show changes from the Registration Statement filed on October 31, 2012.

U.S. Securities and Exchange Commission, Division of Corporation Finance

Page 2

General

We note that you are registering the offer to exchange 9.250% Senior Secured Notes due 2020 in reliance on our position enunciated in Exxon Capital Holdings Corp., SEC No-Action Letter (April 13, 1988). See also Morgan Stanley & Co. Inc., SEC No-Action Letter (June 5, 1991) and Sherman & Sterling, SEC No-Action Letter (July 2, 1993). Accordingly, please provide us with a supplemental letter stating that you are registering the exchange offer in reliance on our position contained in these letters and include the representations contained in the Morgan Stanley and Sherman & Sterling no-action letters.

Response: In response to the Staff’s comment, please refer to the supplemental letter submitted to the Staff via EDGAR on November 7, 2012.

We note the news reports regarding the incident on October 22, 2012 in the North Sea involving one of your aircraft and the resulting decision to put on hold all flights using EC225 and Super Puma aircraft. Please include a recent developments section addressing the incident and the potential impact on the company or tell us why you believe this information in not material.

Response: In response to the Staff’s comment, we have amended the Registration Statement to include a recent developments section addressing the incident and the potential impact on the company, as well as to update the corresponding risk factor disclosure. Please see pages 7, 36, 85 and 86 of Amendment No. 1.

Exhibit 5.2

Counsel may examine such documents as it deems appropriate to render its opinion but may not limit its opinion to certain documents. Please have counsel revise the first full paragraph on page 2 to clarify that it has examined all other documents it has deemed necessary to render its opinion. Similarly, please have counsel revise Section 6.2 of Exhibit 5.3.

Response: In response to the Staff’s comment, counsel have amended their opinions and we are herewith filing an amended Exhibit 5.2 and Exhibit 5.3 to Amendment No. 1.

4.	Please have counsel revise Assumption 4(d) on page 2 as it is inappropriate for counsel to assume that there have been no amendments or supplements to agreements to which the Issuer or a Relevant Entity is a party.

Response: In response to the Staff’s comment, counsel has amended its opinion and we are herewith filing an amended Exhibit 5.2 to Amendment No. 1.

* * *

U.S. Securities and Exchange Commission, Division of Corporation Finance

Page 3

Please do not hesitate to call Jason R. Schendel (telephone: (650) 815-2621; email: jschendel@sheppardmullin.com) or the undersigned (telephone: (650) 815-2640; email: llehot@sheppardmullin.com) of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, with any questions or further comments you may have regarding this filing or if you wish to discuss any of the above responses.

Sincerely,

/s/ LOUIS LEHOT

Louis Lehot

for SHEPPARD, MULLIN, RICHTER & HAMPTON LLP

cc:	Mr. William Amelio

Ms. Joan Hooper

Ms. Rebecca Camden

Michael O’Neill, Esq.

Russ Hill, Esq.

Tim Glassett, Esq.

Ms. Priscilla Shung

CHC Helicopter S.A.

Gary Miller

Ernst & Young LLP

Roger A. Klein, Esq.

Jason R. Schendel, Esq.

Sheppard, Mullin, Richter & Hampton LLP

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