| Willis Lease Finance Corporation 773 San Marin Drive, Suite 2215 Novato, CA 94998 (415) 408-4700 Phone www.willislease.com |
July 13, 2012
Via E-mail
Mr. Ernest Greene
Staff Accountant
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE: | Willis Lease Finance Corporation |
| Form 10-K for the Year Ended December 31, 2011 |
| Filed March 13, 2012 |
| Form 10-Q for the Period Ended March 31, 2012 |
| Filed May 7, 2012 |
| File No. 1-15369 |
Dear Mr. Greene:
As discussed, we respectfully request a ten business day extension of the time to file our response to your letter dated June 29, 2012. With this extension, we plan to respond to your letter on or before July 30, 2012.
If you have any questions, please do not hesitate to contact me at (415) 408-4714.
Sincerely, |
| |
|
| |
Willis Lease Finance Corporation |
| |
|
| |
|
| |
By: | /s/ Bradley S. Forsyth |
|
Bradley S. Forsyth |
| |
Senior Vice President and Chief Financial Officer |
| |
Willis Lease Finance Corporation |
| |