Fly Leasing Limited
West Pier
Dun Laoghaire
County Dublin, Ireland
April 29, 2013
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Fly Leasing Limited |
Registration Statement on Form F-3 |
Filed March 15, 2013, as amended on April 11, 2013 |
File No. 333-187305 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Fly Leasing Limited (the “Registrant”) hereby requests that the effectiveness of the Registration Statement on Form F-3 (File No. 333-187305) (the “Registration Statement”) be accelerated so that the Registration Statement becomes effective at 5pm (Eastern Standard Time) on May 1, 2013 or as soon thereafter as is practicable.
The Registrant acknowledges that:
• | should the United States Securities and Exchange Commission (the “Commission”) or its staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; |
• | the action of the Commission or its staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosures in the Registration Statement; and |
• | the Registrant 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. |
Please contact Boris Dolgonos of Jones Day at (212) 326-3430 if you have any questions concerning the foregoing. Thank you for your attention to this matter.
* * *
Very truly yours, | ||
FLY LEASING LIMITED | ||
By: | /s/ Gary Dales | |
Name: Gary Dales | ||
Title: Chief Financial Officer |
cc: | Boris Dolgonos |
Jones Day |