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                          January 12, 2022

       Martin Garmendia
       Chief Financial Officer
       AerSale Corp
       255 Alhambra Circle, Suite 435
       Coral Gables, Florida 33134

                                                        Re: AerSale Corp
                                                            Registration
Statement on Form S-3
                                                            Filed January 5,
2022
                                                            File No. 333-262009

       Dear Mr. Garmendia:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Jennie
Beysolow at 202-551-8108 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Trade & Services
       cc:                                              Shane Segarra, Esq.