Item 4.01 Changes in Registrant's Certifying Accountant

Following approval by the Board of Directors, Willis Lease Finance Corporation (the "Company") notified its current independent registered public accounting firm, KPMG LLP ("KPMG"), on January 4, 2021, that it would be dismissed as the Company's independent registered public accounting firm. The dismissal will become effective upon the issuance by KPMG of its reports on the consolidated financial statements as of and for the years ended December 31, 2020 and 2019, respectively, as well as the effectiveness of internal control over financial reporting as of December 31, 2020, all to be included in the filing of the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2020.

During the fiscal years ended December 31, 2019 and 2018 and the subsequent period through January 4, 2021, there were: (i) no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions between the Company and KPMG on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to KPMG's satisfaction, would have caused KPMG to make reference thereto in connection with its reports on the consolidated financial statements for such years; and (ii) no "reportable events" within the meaning of Item 304(a)(1)(v) of Regulation S-K.

KPMG's audit reports on the Company's consolidated financial statements as of and for the fiscal years ended December 31, 2019 and 2018 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.

The Company has requested that KPMG furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of KPMG's letter, dated January 8, 2021, is filed as Exhibit 16.1 to this Form 8-K.

Item 9.01 Financial Statements and Exhibits



                                    EXHIBIT

Exhibit
Number                 Description
                         Letter from KPMG to the Securities and Exchange Commission dated January
16.1                   8, 2021







                                       2

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