EXHIBIT 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
The Board of Directors
Willis Lease Finance Corporation:
We consent to incorporation by reference in the registration statement on Form S-8 of Willis Lease Finance Corporation of our reports dated April 2, 2007 relating to the consolidated balance sheets of Willis Lease Finance Corporation and subsidiaries as of December 31, 2006, and the related consolidated statements of income, changes in shareholders’ equity and comprehensive income and cash flows for each of the years in the three-year period ended December 31, 2006 and related financial statement schedule II, which reports appear in the December 31, 2006, annual report on Form 10-K of Willis Lease Finance Corporation.
As discussed in Note 1 to the consolidated financial statements, the Company changed its method of accounting for stock-based compensation upon adoption of Statement of Financial Accounting Standards No. 123(R), “Share-based Payment.”
/s/ KPMG LLP |
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San Francisco, California |
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May 14, 2007 |
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