-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, On3VR27yk47QdKu5UTl3+dV5cbW3hQsk9eCPn2zFt6Vv4DN2HfMme9pgXyfLBVxU ED2q4cS1Zo/WNc52haghcA== 0001104659-10-003354.txt : 20100322 0001104659-10-003354.hdr.sgml : 20100322 20100127175009 ACCESSION NUMBER: 0001104659-10-003354 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100127 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AerCap Holdings N.V. CENTRAL INDEX KEY: 0001378789 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EQUIPMENT RENTAL & LEASING, NEC [7359] IRS NUMBER: 000000000 STATE OF INCORPORATION: P7 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: STATIONSPLEIN 965 CITY: SCHIPHOL AIRPORT STATE: P7 ZIP: 1117 CE BUSINESS PHONE: 31 20 655 9655 MAIL ADDRESS: STREET 1: STATIONSPLEIN 965 CITY: SCHIPHOL AIRPORT STATE: P7 ZIP: 1117 CE CORRESP 1 filename1.htm

 

AerCap Holdings N.V.

AerCap House

Stationsplein 965

1117 CE Schiphol Airport Amsterdam

The Netherlands

 

January 27, 2010

 

VIA EDGAR AND HAND DELIVERY

 

Mail Stop 4631

 

Pamela Long

Assistant Director

Division of Corporation Finance

U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549-4631

 

Re:

AerCap Holdings N.V.

 

Amendment No. 4 to Registration Statement on Form F-4

 

Filed January 26, 2010

 

File No. 333-162365

 

Annual Report on Form 20-F for the fiscal year ended December 31, 2008

 

Filed April 1, 2009

 

File No. 1-33159

 

Dear Ms. Long:

 

On behalf of AerCap Holdings N.V. (“AerCap” or the “Company”), this letter is submitted in response to an additional telephonic inquiry made by the Division of Corporation Finance of the U.S. Securities and Exchange Commission (the “Staff”) on January 27, 2010 requesting additional information with respect to the Company’s response to the Staff’s comment letter dated January 22, 2010, which response was dated January 26, 2010 (the “Company’s Response Letter”).

 


 

As requested, below please find a presentation of the change in the accrued maintenance liability relating to aircraft purchases and sales, which is the same presentation set forth on page one of Exhibit A to the Company’s Response Letter, but which has been supplemented to include data for the nine-month period ended September 30, 2009.

 

 

 

2006

 

2007

 

2008

 

Sep. 30, 2009

 

Change relating to aircraft purchase

 

(1,563

)

(44,256

)

(19,936

)

—

 

Change relating to aircraft sales

 

54,508

 

2,143

 

18,619

 

5,182

 

Net change

 

52,945

 

(42,113

)

(1,317

)

5,182

 

 

 

 

 

 

 

 

 

 

 

Reported net cash provided by operating activities

 

348,379

 

205,938

 

250,433

 

338,659

 

Reported net cash used in investing activities

 

(843,289

)

(415,790

)

(1,160,998

)

(1,178,512

)

 

 

 

 

 

 

 

 

 

 

Quantitative analysis operating activities

 

15

%

-20

%

-1

%

2

%

Quantitative analysis investing activities

 

-6

%

10

%

0

%

0

%

 

If you have any questions, please do not hesitate to contact Robert S. Reder at (212) 530-5680 or Dean W. Sattler at (212) 530-5629, both of Milbank, Tweed, Hadley & McCloy LLP.  In addition, please feel free to contact me at +31 206 559 600.

 

 

 

Sincerely,

 

 

 

 

 

/s/ KLAUS HEINEMANN

 

Klaus Heinemann

 

Chief Executive Officer

 

 

Enclosures

 

cc:                                 John McMahon — Genesis Lease Limited

Raymond O. Gietz — Weil, Gotshal & Manges LLP

Boris Dolgonos —  Weil, Gotshal & Manges LLP

Robert S. Reder — Milbank, Tweed, Hadley & McCloy LLP

Drew S. Fine — Milbank, Tweed, Hadley & McCloy LLP

Dean W. Sattler — Milbank, Tweed, Hadley & McCloy LLP

 

2

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