INTERNATIONAL LEASE FINANCE CORPORATION
10250 Constellation Blvd.
Suite 3400
Los Angeles, CA 90067
April 5, 2011
VIA EDGAR AND FACSIMILE
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Pamela Long
Re: | International Lease Finance Corporation |
| Registration Statement on Form S-4 (File No. 333-171248) |
Ladies and Gentlemen:
Pursuant to Rule 461, International Lease Finance Corporation (the “Issuer”) hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated to 3:00 P.M. EDT, on April 6, 2011, or as soon thereafter as practicable.
The Issuer acknowledges that:
· should the United States Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Issuer from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
· the Issuer 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.
| Very truly yours, | ||
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| International Lease Finance Corporation | ||
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| By: | /s/ Pamela S. Hendry | |
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| Name: | Pamela S. Hendry |
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| Title: | Senior Vice President, Treasurer & Assistant Secretary |