-----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, Afc1n7PhbMjI9ENpVhcNaNrGmbjFxOITHe578lanmjS8rC7ubK46VFUuzB1OYq+X X5mnEGBUPgXRqCBezPZiRw== 0000950123-10-113211.txt : 20110131 0000950123-10-113211.hdr.sgml : 20110131 20101213173423 ACCESSION NUMBER: 0000950123-10-113211 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20101213 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HELICOPTER LEASING LLC CENTRAL INDEX KEY: 0001172105 IRS NUMBER: 030397710 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: P O BOX 90808 CITY: LAFAYETTE STATE: LA ZIP: 70509 BUSINESS PHONE: 3372352452 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HELICOPTER MANAGEMENT LLC CENTRAL INDEX KEY: 0001172106 IRS NUMBER: 030397562 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: P O BOX 90808 CITY: LAFAYETTE STATE: LA ZIP: 70509 BUSINESS PHONE: 3372352452 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PETROLEUM HELICOPTER INTERNATIONAL INC CENTRAL INDEX KEY: 0001172107 IRS NUMBER: 721443677 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: P O BOX 90808 CITY: LAFAYETTE STATE: LA ZIP: 70509 BUSINESS PHONE: 3372352452 FILER: COMPANY DATA: COMPANY CONFORMED NAME: INTERNATIONAL HELICOPTER TRANSPORT INC CENTRAL INDEX KEY: 0001172109 IRS NUMBER: 720542540 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: P O BOX 90808 CITY: LAFAYETTE STATE: LA ZIP: 70509 BUSINESS PHONE: 3372352452 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AIR EVAC SERVICES INC CENTRAL INDEX KEY: 0001172111 IRS NUMBER: 721404705 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: P O BOX 90808 CITY: LAFAYETTE STATE: LA ZIP: 70509 BUSINESS PHONE: 3372352452 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PHI INC CENTRAL INDEX KEY: 0000350403 STANDARD INDUSTRIAL CLASSIFICATION: AIR TRANSPORTATION, NONSCHEDULED [4522] IRS NUMBER: 720395707 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2001 SE EVANGELINE THRUWAY STREET 2: - CITY: LAFAYETTE STATE: LA ZIP: 70508 BUSINESS PHONE: - MAIL ADDRESS: STREET 1: PO BOX 90808 CITY: LAFAYETTE STATE: LA ZIP: 70509 FORMER COMPANY: FORMER CONFORMED NAME: PETROLEUM HELICOPTERS INC DATE OF NAME CHANGE: 19920703 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PHI TECH SERVICES INC CENTRAL INDEX KEY: 0001172103 IRS NUMBER: 720835089 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2001 S. E. EVANGELINE THRUWAY CITY: LAFAYETTE STATE: LA ZIP: 70508 BUSINESS PHONE: 337-235-2452 MAIL ADDRESS: STREET 1: 2001 S. E. EVANGELINE THRUWAY CITY: LAFAYETTE STATE: LA ZIP: 70508 FORMER COMPANY: FORMER CONFORMED NAME: EVANGELINE AIRMOTIVE INC DATE OF NAME CHANGE: 20020425 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PHI AIR MEDICAL INC CENTRAL INDEX KEY: 0001172108 IRS NUMBER: 721404703 STATE OF INCORPORATION: LA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2001 S. E. EVANGELINE THRUWAY CITY: LAFAYETTE STATE: LA ZIP: 70508 BUSINESS PHONE: 337-235-2452 MAIL ADDRESS: STREET 1: 2001 S. E. EVANGELINE THRUWAY CITY: LAFAYETTE STATE: LA ZIP: 70508 FORMER COMPANY: FORMER CONFORMED NAME: PHI AEROMEDICAL SERVICES INC DATE OF NAME CHANGE: 20020425 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HELEX, L.L.C. CENTRAL INDEX KEY: 0001367514 IRS NUMBER: 431991751 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2001 S.E. EVANGELINE THRUWAY CITY: LAFAYETTE STATE: LA ZIP: 70508 BUSINESS PHONE: 337-235-2452 MAIL ADDRESS: STREET 1: 2001 S.E. EVANGELINE THRUWAY CITY: LAFAYETTE STATE: LA ZIP: 70508 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sky Leasing, L.L.C. CENTRAL INDEX KEY: 0001367526 IRS NUMBER: 611462015 STATE OF INCORPORATION: MT FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2001 S.E. EVANGELINE THRUWAY CITY: LAFAYETTE STATE: LA ZIP: 70508 BUSINESS PHONE: 337-235-2452 MAIL ADDRESS: STREET 1: 2001 S.E. EVANGELINE THRUWAY CITY: LAFAYETTE STATE: LA ZIP: 70508 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Vertilease, LLC CENTRAL INDEX KEY: 0001503093 IRS NUMBER: 000000000 STATE OF INCORPORATION: MT FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2001 SE EVANGELINE THRUWAY CITY: LAFAYETTE STATE: LA ZIP: 70508 BUSINESS PHONE: 337-235-2452 MAIL ADDRESS: STREET 1: 2001 SE EVANGELINE THRUWAY CITY: LAFAYETTE STATE: LA ZIP: 70508 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Leasing Source, LLC CENTRAL INDEX KEY: 0001503095 IRS NUMBER: 000000000 STATE OF INCORPORATION: MT FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2001 SE EVANGELINE THRUWAY CITY: LAFAYETTE STATE: LA ZIP: 70508 BUSINESS PHONE: 337-235-2452 MAIL ADDRESS: STREET 1: 2001 SE EVANGELINE THRUWAY CITY: LAFAYETTE STATE: LA ZIP: 70508 CORRESP 1 filename1.htm corresp
     
 
  (PHI INC. LOGO)
POST OFFICE BOX 90808
LAFAYETTE, LOUISIANA 70509 USA
TELEPHONE: 337 235 2452
December 13, 2010
VIA EDGAR AND FAX
Mr. Justin T. Dobbie
Special Counsel
United States Securities and Exchange Commission
Washington, D.C. 20549
          Re:   PHI, Inc.
Registration Statement on Form S-4
Filed December 2, 2010
File No. 333-170916 & -01 to -11

Registration Statement on Form S-3
Filed December 2, 2010
File No. 333-170915 & -01 to -11
Dear Mr. Dobbie:
In connection with the above-referenced Registration Statement on Form S-4, relating to the offer by PHI, Inc. (the “Company”) and the guarantors named therein (the “Guarantors”) to exchange newly issued 8.625% Senior Notes due 2018 for its outstanding 8.625% Senior Notes due 2018 in reliance on the position of the staff of the United States Securities and Exchange Commission enunciated in Exxon Capital Holdings Corporation (available April 13, 1988), Morgan Stanley & Co., Incorporated (available June 5, 1991) and Shearman & Sterling (available July 2, 1993), the Company represents as follows:
(i) Neither the Company nor the Guarantors have entered into any arrangement or understanding with any person to distribute the new notes to be received in the exchange offer and, to the best of the Company’s and each Guarantor’s information and belief, each person participating in the exchange offer is acquiring the new notes in its ordinary course of business and has no arrangement or understanding with any person to participate in the distribution of the new notes to be received in the exchange offer. In this regard, the Company and each Guarantor will make each person participating in the exchange offer aware (through the exchange offer prospectus or otherwise) that if such person is participating in the exchange offer for the purpose of participating in a distribution of the new notes to be acquired in the exchange offer, such person (1) could not rely on the Staff position enunciated in the Exxon Capital Holdings Corporation no-action letters and interpretive letters of similar effect and (2) must comply with registration and prospectus delivery requirements of the Securities Act of 1933, as amended, in connection with a secondary resale transaction. The Company and each Guarantor acknowledge that such a secondary resale transaction should be covered by an effective registration statement containing the required selling securityholder information.

 

 

United States Securities and Exchange Commission
Mr. Justin T. Dobbie
December 13, 2010
(ii) The Company and each Guarantor will also make each person participating in the exchange offer aware that any broker-dealer who holds old notes acquired for its own account as a result of market-making activities or other trading activities may participate in the exchange offer so long as the broker-dealer has not entered into any arrangement or understanding with the Company, a Guarantor or an affiliate of the Company to distribute the new notes.
(iii) The Company and each Guarantor will also make each person participating in the exchange offer aware (through the exchange offer prospectus) that any broker-dealer who holds old notes acquired for its own account as a result of market-making activities or other trading activities and who receives new notes in exchange for such old notes in the exchange offer may be a statutory underwriter and must deliver a prospectus meeting the requirements of the Securities Act (as described in the Shearman & Sterling no-action letter) in connection with any resale of such new notes.
(iv) The Company and each Guarantor will include in the transmittal letter or similar documentation to be executed by an exchange offeree in order to participate in the exchange offer the following additional provision: if the exchange offeree is a broker-dealer holding old notes acquired for its own account as a result of market-making activities or other trading activities, an acknowledgment that it will deliver a prospectus meeting the requirements of the Securities Act in connection with any resale of new notes received in respect of such old notes pursuant to the exchange offer.
Sincerely,
/s/ Michael J. McCann

Michael J. McCann
Chief Financial Officer and Secretary

 

GRAPHIC 2 h78106c2h7810606.gif GRAPHIC begin 644 h78106c2h7810606.gif M1TE&.#EA<0`I`/<```````@```@(`!`(`!`("!`0"!@0"!@0$!@8$!@8&"$8 M&"$A&"$A(2DA(2DI(3$I*3$Q*3DQ,3DY,3DY.4(Y.4)".4)"0DI"0DI*0DI* M2E)*2E)22E)24EI24EI:4EI:6F-:6F-C6F-C8VMC8VMK8VMK:W-K:W-S:W-S MX1[>X2$>X2$A(R$A(R,A(R,C)2,C)24C)24E)R4E)RUM[>WN?>WN?GWN?GY^_GY^_OY^_O M[_?O[_?W]___]_______________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M____________________________________________________________ M_____________________RP`````<0`I```(_@"S"!Q(L*#!@P@3*ES(L*'# MAQ`C2IQ(L:+%BQ@S:MS(L2-%*3MZ]/@!)`@0(25/I@0"A"3)DD.,+'E2Y8K' MFQ:9@-A`P0&!`@@.!!UZ@``"!4@3*`AJX,"!!0\N@%B1PX@4G%@A7GFR`T*" MHT>_*G"!A(G9)4J2#.E!`\6&!@0`$""@(((('$^RZF5XXRA2I`@B5&$HA<<' MH@4(/#"19*]C@T8`)T5`@BD%U`]]*%V:M$"*V++_[D8P84K$*Q:.+ABN@`GPK+-;WY8X@C5O M!05V/,CG@TUFD_HC\,:2\^2%"?(C,B\)O@MH(1O0(1E1`-'"75`#AI6-!M\X!'$!(R`M4C0#:PMX%6<%$GTD$,,,^PP1&,U)M3=<-/IZ$!K#C0QT!!;)IE``5E2,4&#"RAQ M!0HMB&`""AZX,!6-51ZTGX25%<3$EKLY<)44-#3`&E@$7)!A%E5(X%YS4JR` M0PPRY.#"#H[&4*>=PGUG'$%/-"`9`S:P,`%0@!U00`,L6&;BF7\MD,05_C;$ M,$())'2@P@DN&'$I9(#5IN(%''@`0@@B=%#:;A06T)2I1D6PPA(&)`B%`5K/+66!52/,%"`8D1 MD`"T_PK$H8<(2`#%%56D7(4182+5@+P-'>E>F@1=H;#`A_X;,&4P9]%I4BIR M`,('0Q=-]-%%@^"!I\A2::0%FK&8\Q5&M`23$$/T'!RXFNK9,E(26$"!P62/ M;7;9%,"GHM.(5L`:`U,G4<0-$\BH0!'`W:F`_@02[SF9`TQ<(7@6@Q=ND^!7 M2,&J=]6:Z#;.".E@@%BZQC;RBED.Y+=?/CXD?>AUZUU[M`4%;_7N)&CEWY0\MU7G@4-0E'PP0P# M(='A`7A/WX,,-NC@;T-WHDS?O@8XB`3O+\/33/&.)Q#VT<9](D+`!:+P`1^( M#"D'$()`DH`P(!"A`@FP@4,NMY0(J$ISGNH0B[SD.7HM+(%(49]!V*(()9#24%V@-(5<`@J`F>0`7R&L(#)#1`2QXD!@40$8]%,@+7CF![;T``TLI M0!`$LH(`=$`@(0"`"!"2!`Q8(`(P:H`#E,G,939@.0V(@`08T(!F5M,"(4!! M(PD2A1648`,/L.8R+Y#-$U"``$&YV,)@`,QN0@2CI0`/4<80` M#82`FA%0LP$?^($1JM`""ZC`!1<@P1S1R(0F/.$)47A"QB8J42A(]*%/<&A$ M*?I0LVS*(% -----END PRIVACY-ENHANCED MESSAGE-----