MILBANK, TWEED, HADLEY & McCLOY LLP
1 CHASE MANHATTAN PLAZA
NEW YORK, NY 10005-1413


LOS ANGELES
213-892-4000
FAX: 213-629-5063

 

212-530-5000
FAX: 212-530-5219

WASHINGTON, D.C.
202-835-7500
FAX: 202-835-7586

 


E-MAIL TRANSMISSION

LONDON
44-207-448-3000
FAX: 44-207-448-3029

 

 

 

 

FRANKFURT
49-(0)69-71914-3400
FAX: 49-(0)69-71914-3500

 

To:    Brigitte Lippmann, Securities and Exchange Commission
           Ernest Greene, Securities and Exchange Commission

MUNICH
49-89-25559-3600
FAX: 49-89-25559-3700

 

From:    Douglas A. Tanner

BEIJING
(8610) 5123-5120
FAX: (8610) 5123-5191

 

Date:    November 14, 2006

HONG KONG
852-2971-4888
FAX: 852-2840-0792

 

MESSAGE:

SINGAPORE
65-6428-2400
FAX: 65-6428-2500

 

After we supplied AerCap's response last night, the company worked with the printer to improve the pro forma financial pages that had been changed in response to the staff's comments to include normal type size. Attached are the revised pages in connection with your review of AerCap's responses.

TOKYO
813-3504-1050
FAX: 813-3595-2790