# EDGAR Filing Document

**Accession Number:** 0001754170
**File Stem:** 0001104659-23-036047
**Filing Date:** 2023-3
**Character Count:** 2507
**Document Hash:** bb6fd7271785f8d95792bcbfc78a41b8
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-036047.hdr.sgml**: 20230425

**ACCESSION NUMBER**: 0001104659-23-036047

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230323

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** AerSale Corp
- **CENTRAL INDEX KEY:** 0001754170
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-MACHINERY, EQUIPMENT & SUPPLIES [5080]
- **IRS NUMBER:** 831751907
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 255 ALHAMBRA CIRCLE
- **STREET 2:** SUITE 435
- **CITY:** CORAL GABLES
- **STATE:** FL
- **ZIP:** 33134
- **BUSINESS PHONE:** (305) 764-3245

**MAIL ADDRESS:**
- **STREET 1:** 255 ALHAMBRA CIRCLE
- **STREET 2:** SUITE 435
- **CITY:** CORAL GABLES
- **STATE:** FL
- **ZIP:** 33134

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Monocle Acquisition Corp
- **DATE OF NAME CHANGE:** 20180925

**AerSale Corporation**

**255 Alhambra Circle, Suite 435**

**Coral Gables, Florida 33134**

March 23, 2023

***VIA EDGAR***

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-6010<br> Attention: Rucha Pandit

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| | |
|:---|:---|
| **Re:** | **AerSale Corporation<br> Registration Statement on Form S-3 (Registration No. 333-270323)<br> Request for Acceleration of Effective Date** |

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To the addresses set forth above:

In accordance with Rule 461 under the United States Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the Registration Statement on Form S-3 (File No. 333-270323) (the "***Registration Statement***"), of AerSale Corporation (the "***Company***").

We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on Monday, March 27, 2023, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the United States Securities and Exchange Commission.

Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling John J. Slater at (212) 906-1675.

Thank you for your assistance in this matter.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| **AerSale Corporation** | **AerSale Corporation** |
| By: | /s/ James Fry |
|  | Name: James Fry |
|  | Title: General Counsel |

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