0001104659-11-018735.txt : 20110607 0001104659-11-018735.hdr.sgml : 20110607 20110405161049 ACCESSION NUMBER: 0001104659-11-018735 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110405 FILER: COMPANY DATA: COMPANY CONFORMED NAME: INTERNATIONAL LEASE FINANCE CORP CENTRAL INDEX KEY: 0000714311 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EQUIPMENT RENTAL & LEASING, NEC [7359] IRS NUMBER: 223059110 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10250 CONSTELLATION BLVD. STREET 2: SUITE 3400 CITY: LOS ANGELES STATE: CA ZIP: 90067 BUSINESS PHONE: 3107881999 MAIL ADDRESS: STREET 1: 10250 CONSTELLATION BLVD. STREET 2: SUITE 3400 CITY: LOS ANGELES STATE: CA ZIP: 90067 CORRESP 1 filename1.htm

 

INTERNATIONAL LEASE FINANCE CORPORATION

10250 Constellation Blvd.

Suite 3400

Los Angeles, CA 90067

 

April 5, 2011

 

VIA EDGAR AND FACSIMILE

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn:  Pamela Long

 

Re:

International Lease Finance Corporation

 

Registration Statement on Form S-4 (File No. 333-171248)

 

Ladies and Gentlemen:

 

Pursuant to Rule 461, International Lease Finance Corporation (the “Issuer”) hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated to 3:00 P.M. EDT, on April 6, 2011, or as soon thereafter as practicable.

 

The Issuer acknowledges that:

 

·                  should the United States Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

·                  the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Issuer from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

·                  the Issuer may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

 

Very truly yours,

 

 

 

International Lease Finance Corporation

 

 

 

 

 

By:

/s/ Pamela S. Hendry

 

 

Name:

Pamela S. Hendry

 

 

Title:

Senior Vice President, Treasurer & Assistant Secretary