    <SEC-DOCUMENT>0001018164-20-000050-index.html : 20201223
    <SEC-HEADER>0001018164-20-000050.hdr.sgml : 20201223
    <ACCEPTANCE-DATETIME>20201119135430
    <PRIVATE-TO-PUBLIC>
    ACCESSION NUMBER:		0001018164-20-000050
    CONFORMED SUBMISSION TYPE:	CORRESP
    PUBLIC DOCUMENT COUNT:		2
    FILED AS OF DATE:		20201119

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			WILLIS LEASE FINANCE CORP
    		CENTRAL INDEX KEY:			0001018164
    		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-MACHINERY, EQUIPMENT & SUPPLIES [5080]
    		IRS NUMBER:				680070656
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		CORRESP

    	BUSINESS ADDRESS:
    		STREET 1:		4700 LYONS TECHNOLOGY PARKWAY
    		CITY:			COCONUT CREEK
    		STATE:			FL
    		ZIP:			33073
    		BUSINESS PHONE:		5613499989

    	MAIL ADDRESS:
    		STREET 1:		4700 LYONS TECHNOLOGY PARKWAY
    		CITY:			COCONUT CREEK
    		STATE:			FL
    		ZIP:			33073
    </SEC-HEADER>
    <DOCUMENT>
    <TYPE>CORRESP
    <SEQUENCE>1
    <FILENAME>filename1.htm
    <TEXT>
    Document 1 - file: filename1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>2
    <FILENAME>wlfc_logotype-jpgxhorizx05a.jpg
    <TEXT>
    Document 2 - file: wlfc_logotype-jpgxhorizx05a.jpg

    </DOCUMENT>
    </SEC-DOCUMENT>