<SEC-DOCUMENT>0000950157-24-001232.txt : 20241016
<SEC-HEADER>0000950157-24-001232.hdr.sgml : 20241016
<ACCEPTANCE-DATETIME>20240913113259
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950157-24-001232
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240913

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
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<TYPE>CORRESP
<SEQUENCE>1
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    <div style="text-align: center; font-family: 'Times New Roman';">AerCap Holdings N.V.</div>
    <div style="text-align: center; font-family: 'Times New Roman';">AerCap House</div>
    <div style="text-align: center; font-family: 'Times New Roman';">65 St. Stephen&#8217;s Green</div>
    <div style="text-align: center; font-family: 'Times New Roman';">Dublin D02 YX20</div>
    <div style="text-align: center; font-family: 'Times New Roman';">Ireland</div>
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    <div style="text-align: right; font-family: 'Times New Roman';">September 13, 2024</div>
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    <div style="font-family: 'Times New Roman';"><u>VIA EDGAR</u></div>
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    <div style="font-family: 'Times New Roman';">Mr. Patrick Kuhn and Mr. Abe Friedman</div>
    <div style="font-family: 'Times New Roman';">United States Securities and Exchange Commission</div>
    <div style="font-family: 'Times New Roman';">Division of Corporation Finance</div>
    <div style="font-family: 'Times New Roman';">Office of Trade &amp; Services</div>
    <div style="font-family: 'Times New Roman';">100 F Street, N.E.</div>
    <div style="font-family: 'Times New Roman';">Washington, D.C. 20549</div>
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          <td style="width: 36pt; vertical-align: top; font-family: 'Times New Roman'; font-weight: bold;">Re:</td>
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            <div style="font-family: 'Times New Roman'; font-weight: bold;">AerCap Holdings N.V.</div>
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    <div style="margin-left: 36pt; font-family: 'Times New Roman'; font-weight: bold;">Form 20-F for Fiscal Year Ended December 31, 2023</div>
    <div style="margin-left: 36pt; font-family: 'Times New Roman'; font-weight: bold;">File No.&#160;001-33159</div>
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    <div style="font-family: 'Times New Roman';">Dear Mr. Kuhn and Mr. Friedman:</div>
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    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman';">On behalf of AerCap Holdings N.V. (the &#8220;<u>Company</u>&#8221;), and in response to the
      comment of the staff (the &#8220;<u>Staff</u>&#8221;) of the Division of Corporation Finance of the Securities and Exchange Commission (the &#8220;<u>Commission</u>&#8221;), dated August 30, 2024 (the &#8220;<u>Comment Letter</u>&#8221;), to the Company&#8217;s Report on Form 20-F filed with the Commission on February 23, 2024,
      we submit this letter containing the Company&#8217;s response to the Comment Letter.</div>
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    </div>
    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman';">For your convenience, we have set out the text of the Staff&#8217;s comment from the Comment Letter in bold, followed by the Company&#8217;s response.</div>
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    <div style="text-align: justify; font-family: 'Times New Roman'; font-weight: bold;"><u>Form 20-F for Fiscal Year Ended December 31, 2023</u></div>
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    <div style="text-align: justify; font-family: 'Times New Roman'; font-weight: bold;"><u>Report of Independent Registered Public Accounting Firm, page F-2</u></div>
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              <div style="text-align: left; margin-left: 35.45pt; font-family: 'Times New Roman'; font-weight: bold;">1.</div>
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            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify; font-family: 'Times New Roman'; font-weight: bold;">Please amend your filing to include a conformed signature in the audit report, and confirm to us that you received a signed report from the
                auditor. In doing so, ensure the amendment includes the complete financial statements and appropriate updated certifications that refer to the Form 20-F/A.</div>
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    <div style="margin-left: 36pt; font-family: 'Times New Roman';"><u>Response:</u></div>
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    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman';">The Company respectfully acknowledges the Staff&#8217;s comment and, in consideration thereof, the fully amended Annual Report has been filed on Form 20-F/A
      on September 13, 2024 to include the signed auditor&#8217;s report on page F-2 and the necessary certifications. Further, the Company confirms that it received a signed report from the auditor prior to the original filing of the Form 20-F on February 23,
      2024.</div>
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    <div style="text-indent: 36pt; font-family: 'Times New Roman';">We hope that the foregoing has been responsive to the Staff&#8217;s comment. If you have any questions or comments regarding the foregoing, please do not
      hesitate to contact Craig F. Arcella at (212) 474-1024 or by email at carcella@cravath.com. In addition, please feel free to contact me at +353 1 418 0477 or by email at rmaasland@aercap.com.</div>
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            <div style="text-align: justify; font-family: 'Times New Roman';">/s/ Richard Maasland</div>
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          <td style="width: 65%; vertical-align: top;">&#160;</td>
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            <div style="text-align: justify; font-family: 'Times New Roman';">Name:</div>
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            <div style="text-align: justify; font-family: 'Times New Roman';">Richard Maasland</div>
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            <div style="text-align: justify; font-family: 'Times New Roman';">Title:</div>
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            <div style="text-align: justify; font-family: 'Times New Roman';">Chief Accounting Officer</div>
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          <td style="width: 65%; vertical-align: top;">&#160;</td>
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