<SEC-DOCUMENT>0000950157-24-000389.txt : 20240412
<SEC-HEADER>0000950157-24-000389.hdr.sgml : 20240412
<ACCEPTANCE-DATETIME>20240313083518
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950157-24-000389
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240313

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AerCap Holdings N.V.
		CENTRAL INDEX KEY:			0001378789
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-EQUIPMENT RENTAL & LEASING, NEC [7359]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			P7
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		AERCAP HOUSE
		STREET 2:		65 ST. STEPHEN'S GREEN
		CITY:			DUBLIN
		STATE:			L2
		ZIP:			2
		BUSINESS PHONE:		35 31 819 2010

	MAIL ADDRESS:	
		STREET 1:		AERCAP HOUSE
		STREET 2:		65 ST. STEPHEN'S GREEN
		CITY:			DUBLIN
		STATE:			L2
		ZIP:			2
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Cravath, Swaine & Moore LLP
         Document created using Broadridge PROfile 23.12.1.5186
         Copyright 1995 - 2024 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <div style="text-align: center; font-weight: bold;">AerCap Ireland Capital Designated Activity Company</div>
    <div style="text-align: center; font-weight: bold;">AerCap Global Aviation Trust</div>
    <div style="text-align: center;">Building 3000, Westpark</div>
    <div style="text-align: center;">Shannon, Co. Clare, Ireland V14 AN29</div>
    <div style="text-align: center;">+ 353 61 70 6500</div>
    <div><br>
    </div>
    <div>Via EDGAR</div>
    <div><br>
    </div>
    <div>United States Securities and Exchange Commission</div>
    <div>Division of Corporation Finance</div>
    <div>100 F Street, N.E.</div>
    <div>Washington, D.C. 20549</div>
    <div><br>
    </div>
    <div style="text-align: right;">March 13, 2024</div>
    <div><br>
    </div>
    <div style="text-align: center;"><u>Registration Statement on Form F-4</u></div>
    <div style="text-align: center;">File No. 333-277595</div>
    <div><br>
    </div>
    <div>Dear Sir or Madam:</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the &#8220;<u>Securities Act</u>&#8221;), AerCap Ireland Capital Designated Activity Company (the &#8220;<u>Irish Issuer</u>&#8221;), AerCap Global Aviation Trust (the
      &#8220;<u>U.S. Issuer</u>&#8221; and, together with the Irish Issuer, the &#8220;<u>Issuers</u>&#8221;) and each of the affiliates of
      the Issuers listed on Annex A to this letter (the &#8220;<u>Guarantors</u>&#8221; and, together with the Issuers, the &#8220;<u>Registrants</u>&#8221;)
      hereby request that the above referenced Registration Statement (the &#8220;<u>Registration Statement</u>&#8221;) be declared effective under the Securities Act at 9:00 a.m., New York City
      time, on March 15, 2024, or as soon thereafter as practicable.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">The Registrants hereby affirm that they are aware of their obligations under the Securities Act. In connection with the foregoing request, the
      Registrants further acknowledge that:</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="zbe997cd746f04a60b500f1aae233cee4" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 18pt;"><br>
          </td>
          <td style="width: 18pt; vertical-align: top;"><font style="font-family: Times New Roman">&#9679;</font></td>
          <td style="width: auto; vertical-align: top;">
            <div>should the Securities and Exchange Commission (the &#8220;<u>Commission</u>&#8221;) or the staff of the Commission (the &#8220;<u>Staff</u>&#8221;), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="zd2ac9d05fd29414c95babbc9dc94d7cd" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 18pt;"><br>
          </td>
          <td style="width: 18pt; vertical-align: top;"><font style="font-family: Times New Roman">&#9679;</font></td>
          <td style="width: auto; vertical-align: top;">
            <div>the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility
              for the adequacy and accuracy of the disclosure in the filing; and</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z73a2884d898e452b8665359cc9a204a7" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 18pt;"><br>
          </td>
          <td style="width: 18pt; vertical-align: top;"><font style="font-family: Times New Roman">&#9679;</font></td>
          <td style="width: auto; vertical-align: top;">
            <div>the Registrants may not assert Staff comments and 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.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: center;">***</div>
    <div><br>
    </div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #BFBFBF; background-color: #BFBFBF; clear: both;"></div>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform the Registrants&#8217; counsel, Douglas Dolan, at
      (212) 474-1310, and then send written confirmation to the addressees listed on the cover of the Registration Statement.</div>
    <div><br>
      <table cellspacing="0" cellpadding="0" border="0" id="z4c8a112cacce443b893a35eb9b54e890" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 35%; vertical-align: top;">
              <div>Sincerely,</div>
            </td>
          </tr>

      </table>
      <br>
    </div>
    <br>
    <table cellspacing="0" cellpadding="0" border="0" align="right" id="z361f16b676ad44d89f56a4e12887270b" style="border-collapse: collapse; width: 36%; color: #000000; font-family: 'Times New Roman'; font-size: 10pt; text-align: left;">

        <tr>
          <td style="vertical-align: top;" colspan="3">
            <div>AERCAP IRELAND CAPITAL DESIGNATED ACTIVITY COMPANY</div>
            <div>&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">
            <div style="margin-left: 18pt;">By</div>
          </td>
          <td style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);" colspan="2">
            <div>/s/ Seamus Fitzgerald</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">
            <div>Name:</div>
          </td>
          <td style="width: 30%; vertical-align: top;">
            <div>Seamus Fitzgerald</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">
            <div>Title:</div>
          </td>
          <td style="width: 30%; vertical-align: top;">
            <div>Director</div>
          </td>
        </tr>

    </table>
    <div style="clear: both;"><br>
    </div>
    <div style="clear: both;"><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" align="right" id="z3430d4b912f94daab56bc1dbb7c343ed" style="border-collapse: collapse; width: 36%; color: #000000; font-family: 'Times New Roman'; font-size: 10pt; text-align: left;">

        <tr>
          <td style="vertical-align: top;" colspan="3">
            <div>AERCAP GLOBAL AVIATION TRUST</div>
            <div>&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">
            <div style="margin-left: 18pt;">By</div>
          </td>
          <td style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);" colspan="2">
            <div>/s/ Seamus Fitzgerald</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">
            <div>Name:</div>
          </td>
          <td style="width: 30%; vertical-align: top;">
            <div>Seamus Fitzgerald</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">
            <div>Title:</div>
          </td>
          <td style="width: 30%; vertical-align: top;">
            <div>Chief Executive Officer</div>
          </td>
        </tr>

    </table>
    <div style="clear: both;"><br>
    </div>
    <div style="clear: both;"><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" align="right" id="z7583f22d42974a2d9b10af26cab82914" style="border-collapse: collapse; width: 36%; color: #000000; font-family: 'Times New Roman'; font-size: 10pt; text-align: left;">

        <tr>
          <td style="vertical-align: top;" colspan="3">
            <div>AERCAP HOLDINGS N.V.</div>
            <div>&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">
            <div style="margin-left: 18pt;">By</div>
          </td>
          <td style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);" colspan="2">
            <div>/s/ Aengus Kelly</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">
            <div>Name:</div>
          </td>
          <td style="width: 30%; vertical-align: top;">
            <div>Aengus Kelly</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">
            <div>Title:</div>
          </td>
          <td style="width: 30%; vertical-align: top;">
            <div>Chief Executive Officer</div>
          </td>
        </tr>

    </table>
    <div style="clear: both;"><br>
    </div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" align="right" id="z6981c14f8037466ea4711f927098e241" style="border-collapse: collapse; width: 36%; color: #000000; font-family: 'Times New Roman'; font-size: 10pt; text-align: left;">

        <tr>
          <td style="vertical-align: top;" colspan="3">
            <div>AERCAP AVIATION SOLUTIONS B.V.</div>
            <div>&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">
            <div style="margin-left: 18pt;">By</div>
          </td>
          <td style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);" colspan="2">
            <div>/s/ Johan-Willem Dekkers</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">
            <div>Name:</div>
          </td>
          <td style="width: 30%; vertical-align: top;">
            <div>Johan-Willem Dekkers</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">
            <div>Title:</div>
          </td>
          <td style="width: 30%; vertical-align: top;">
            <div>Director</div>
          </td>
        </tr>

    </table>
    <div style="clear: both;"><br>
    </div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" align="right" id="z5202a0f9e3ed48a4ad3e811407a4f521" style="border-collapse: collapse; width: 36%; color: #000000; font-family: 'Times New Roman'; font-size: 10pt; text-align: left;">

        <tr>
          <td style="vertical-align: top;" colspan="3">
            <div>AERCAP IRELAND LIMITED</div>
            <div>&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">
            <div style="margin-left: 18pt;">By</div>
          </td>
          <td style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);" colspan="2">
            <div>/s/ Seamus Fitzgerald</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">
            <div>Name:</div>
          </td>
          <td style="width: 30%; vertical-align: top;">
            <div>Seamus Fitzgerald</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">
            <div>Title:</div>
          </td>
          <td style="width: 30%; vertical-align: top;">
            <div>Director</div>
          </td>
        </tr>

    </table>
    <div style="clear: both;"><br>
    </div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" align="right" id="z42175f4d926249f1b3f835c580404565" style="border-collapse: collapse; width: 36%; color: #000000; font-family: 'Times New Roman'; font-size: 10pt; text-align: left;">

        <tr>
          <td style="vertical-align: top;" colspan="3">
            <div>AERCAP U.S. GLOBAL AVIATION LLC</div>
            <div>&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">
            <div style="margin-left: 18pt;">By</div>
          </td>
          <td style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);" colspan="2">
            <div>/s/ Seamus Fitzgerald</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">
            <div>Name:</div>
          </td>
          <td style="width: 30%; vertical-align: top;">
            <div>Seamus Fitzgerald</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">
            <div>Title:</div>
          </td>
          <td style="width: 30%; vertical-align: top;">
            <div>Director</div>
          </td>
        </tr>

    </table>
    <div style="clear: both;"><br>
    </div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" align="right" id="z4c182f23705548c0b1c254b323ba88db" style="border-collapse: collapse; width: 36%; color: #000000; font-family: 'Times New Roman'; font-size: 10pt; text-align: left;">

        <tr>
          <td style="vertical-align: top;" colspan="3">
            <div>INTERNATIONAL LEASE FINANCE CORPORATION</div>
            <div>&#160;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">
            <div style="margin-left: 18pt;">By</div>
          </td>
          <td style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);" colspan="2">
            <div>/s/ Patrick Ross</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">
            <div>Name:</div>
          </td>
          <td style="width: 30%; vertical-align: top;">
            <div>Patrick Ross</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">
            <div>Title:</div>
          </td>
          <td style="width: 30%; vertical-align: top;">
            <div>Director</div>
          </td>
        </tr>

    </table>
    <div style="clear: both;"><br>
    </div>
    <div><br>
    </div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #BFBFBF; background-color: #BFBFBF; clear: both;"></div>
    </div>
    <div><br>
    </div>
    <div style="text-align: right;"><font style="font-weight: bold;"><u>ANNEX A</u></font><br>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="text-align: center;"><u>Guarantors</u></div>
    <div><br>
    </div>
    <div>AerCap Holdings N.V.</div>
    <div>AerCap Aviation Solutions B.V.</div>
    <div>AerCap Ireland Limited</div>
    <div>AerCap U.S. Global Aviation LLC</div>
    <div>International Lease Finance Corporation</div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
