UNITED STATES
SECURITES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM N-17f-2
	OMB APPROVAL
CertificateofAccountingofSecuritiesand	OMB Number:     3235-0360
SimilarInvestmentsintheCustodyof	Expires:     December 31, 2026
Management Investment Companies	Estimated average burden
	hours per response              1.9
PursuanttoRule17f-2[17CFR270.l7f-2]

1. Investment Company Act File Number				Date examination completed:
811-23782				June 11, 2024
2. State Identification Number:
AL	AK	AZ	AR	CA     X	CO
CT	DE	DC	FL	GA	HI
ID	IL	IN	IA	KS	KY
LA	ME	MD	MA	MI	MN
MS	MO	MT	NE	NV	NH
NJ	NM	NY	NC	ND	OH
OK	OR	PA	RI	SC	SD
TN	TX	UT	VT	VA	WA
WV	WI	WY	PUERTO RICO
3. Exact name of investment company as specified in registration statement:
California First Leasing Corporation
4. Address of principal executive office (number, street, city, state, zip code):
5000 Birch Street, Suite 500, Newport Beach, California, 92660

INSTRUCTIONS
ThisFormmustbecompletedbyinvestmentcompaniesthathavecustodyofsecuritiesorsimilar investments.
InvestmentCompany
1.	Allitemsmustbecompletedbytheinvestmentcompany.
2.	GivethisFormtotheindependentpublicaccountantwho,incompliancewithRulel7f-2undertheActandapplicablestatelaw,examinessecuritiesandsimilarinvestmentsin thecustody oftheinvestmentcompany.
Accountant
3.	Submit this Form to the Securities and Exchange Commission and appropriate state securities administrators when filing the certificate of accounting requiredbyRule17f-2undertheActandapplicablestatelaw.FiletheoriginalandonecopywiththeSecuritiesandExchangeCommission's principal office in Washington, D.C., one copy with the regional office for the region in which the investment company'sprincipalbusinessoperationsareconducted,andonecopywiththeappropriatestateadministrator(s),ifapplicable.
	THISFORMMUSTBEGIVENTOYOURINDEPENDENTPUBLICACCOUNTANT

SEC’sCollectionofInformation

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a currently valid OMB control number. Filing of Form N-17f-2 is mandatory for an investment company that has custody of securities or similar investments. Rule 17f-2 under section 17(f) of the Investment Company Act of 1940 requires the investment company to retain an independent public accountant to verify the company’s securities and similar investments by actual examination three times during each fiscal year. The accountant must prepare a certificate stating that the examination has occurred and describing the examination, and must transmit the certificate to the Commission with Form N-17f-2 as a cover sheet. The Commission uses the Form to ensure that the certificate is properly attributed to the investment company. The Commission estimates that the burden of completing Form N-17f-2 is approximately 1.0 hours per filing. Any member of the public may direct to the Commission any comments concerning the accuracy of the burden estimate of this Form, and any suggestions for reducing this burden. This collection of information has been reviewed by the Office of Management and Budget in accordance with the clearance requirements of 44 U.S.C. § 3507. Responses to this collection of information will not be kept confidential.

ManagementStatementRegardingCompliance

WithCertain Provisionsof the

InvestmentCompanyActof1940

June 11,2024

We, as members of management of California First Leasing Corporation (the Corporation), are responsible for complying with the requirements of subsections (b) and (c) of Rule 17f-2, “Custody of Investments by Registered Management Investment Companies”, of the Investment Company Act of 1940. We are also responsible for establishing and maintaining effective internal controls over compliance with those requirements. We have performed an evaluation of the Corporation’s compliance with the requirements of subsections (b) and (c) of Rule 17f-2 as of April 30, 2024 and for the period from November 30, 2023 through April 30, 2024.

Based on this evaluation, we assert that California First Leasing Corporation was in compliance with the requirements of subsections (b) and (c) of Rule 17f-2 of the Investment Company Act of 1940 as of April 30, 2024 and for the period from November 30, 2023 through April 30, 2024 with respect to securities and similar investments reflected in the investment accounts of the Corporation.

/s/PatrickPaddon,CEO

/s/LeslieJewett,CFO

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ReportofIndependentRegisteredPublicAccountingFirm

To the Board of Directors
California First Leasing Corporation
Newport Beach, California

We have examined management’s assertion, included in the accompanying Management Statement Regarding Compliance with Certain Provisions of the Investment Company Act of 1940, that California First Leasing Corporation (the Corporation), complied with the requirements of subsections (b) and (c) of Rule 17f-2 under the Investment Company Act of 1940 (the Act) as of April 30, 2024 and from November 30, 2023 (date of our last examination) through April 30, 2024. Management is responsible for its assertion about compliance with the requirements of subsections (b) and (c) of Rule 17f-2 of the Act (the

specific requirements). Our responsibility is to express an opinion on management’s assertion about the Corporation’s compliance with the specified requirements based on our examination.

Our examination was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the examination to obtain reasonable assurance about whether management’s assertion about compliance with the specified requirements is fairly stated, in all material respects. An examination involves performing procedures to obtain evidence about whether management’s assertion is fairly stated in all material respects. The nature, timing, and extent of the procedures selected depend on our judgment, including an assessment of the risks of material misstatement of management’s assertion whether due to fraud or error. We believe that the evidence we obtained is sufficient and appropriate to provide a reasonable basis for our opinion.

We are required to be independent and to meet our other ethical responsibilities in accordance with relevant ethical requirements relating to the engagement.

Included among our procedures were the following tests performed as of April 30, 2024, and with respect to agreement of debt and equity security purchases and sales, for the period from November 30, 2023 (date of our last examination) through April 30, 2024.

Confirmation of all debt and equity securities held by Wells Fargo, custodian in book entry form.

Confirmation of bank deposit and money market accounts with custodian.

Reconciliation of all debt and equity security, bank deposit and money market accounts to the books and records of the Corporation and custodian.

Agreement of five purchases of debt and equity securities and five sales of debt and equity

securities to the books and records of the Corporation and related broker confirmations.

We believe our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the Corporation’s compliance with the specific requirements.

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In our opinion, management’s assertion that the Corporation complied with the requirements of subsection (b) and (c) of Rule 17f-2 of the Investment Company Act of 1940 as of April 30, 2024 and from November 30, 2023 through April 30, 2024 with respect to securities and similar investments reflected in the investment accounts of the Corporation, is fairly stated, in all material respects.

This report is intended solely for the information and use of management and the Board of Directors of California First Leasing Corporation and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.

Laguna Hills, California

June 11, 2024

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25231PaseoDeAlicia,Ste.100|LagunaHills,CA92653‐4615|T949.768.0833|F949.768.8408|EOE

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