J.P. MORGAN SECURITIES LLC 383 Madison Avenue New York, NY 10179 | MORGAN STANLEY & CO. LLC 1585 Broadway New York, NY 10036 | CITIGROUP GLOBAL MARKETS INC. 388 Greenwich Street New York, NY 10013 |
December 9, 2014
| Re: | AVOLON HOLDINGS LIMITED |
| Registration Statement on Form F-1 |
| Registration File No. 333-196620 |
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Dear Sir/Madam:
Pursuant to Rule 460 of the General Rules and Regulations under the Securities Act of 1933 (the “Act”), we, as representatives of the several Underwriters, wish to advise you that approximately 6,972 copies of the Preliminary Prospectus issued December 1, 2014 and included in the Registration Statement on Form F-1, as filed on June 9, 2014 and as amended by Amendments No. 1 to 5 thereto, were distributed during the period from December 1, 2014 through 5:00 p.m., Eastern Time, December 9, 2014 to prospective underwriters, dealers, institutions and others.
Each of the undersigned advises that it has complied and will continue to comply, and we have been informed by the other participating underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934.
In accordance with Rule 461 of the Act, we hereby join in the request of AVOLON HOLDINGS LIMITED for acceleration of the effective date of the above-named Registration Statement so that it becomes effective at 3:00 p.m. Eastern Time on December 11, 2014, or as soon thereafter as practicable.
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Very truly yours,
J.P. Morgan Securities LLC Morgan Stanley & Co. LLC Citigroup Global Markets Inc.
Acting severally on behalf of themselves and the several Underwriters | ||
| By: | J.P. MORGAN SECURITIES LLC | |
| By: | /s/ Eugene Sohn | |
| Name: | Eugene Sohn | |
| Title: | Vice President | |
| By: | MORGAN STANLEY & CO. LLC | |
| By: | /s/ Lauren Garcia Belmonte | |
| Name: | Lauren Garcia Belmonte | |
| Title: | Vice President | |
| By: | CITIGROUP GLOBAL MARKETS INC. | |
| By: | /s/ Gabriel Lepine | |
| Name: | Gabriel Lepine | |
| Title: | Vice President | |
[Signature Page to Acceleration Request (Equity)]
