August 30, 2024

Peter Juhas
Chief Financial Officer
AerCap Holdings N.V.
65 St. Stephen   s Green
Dublin D02 YX20
Ireland

        Re: AerCap Holdings N.V.
            Form 20-F for Fiscal Year Ended December 31, 2023
            File No. 001-33159
Dear Peter Juhas:

       We have limited our review of your filing to the financial statements 
and related
disclosures and have the following comment(s).

       Please respond to this letter within ten business days by providing the 
requested
information or advise us as soon as possible when you will respond. If you do 
not believe a
comment applies to your facts and circumstances, please tell us why in your 
response.

       After reviewing your response to this letter, we may have additional 
comments.

Form 20-F for Fiscal Year Ended December 31, 2023
Report of Independent Registered Public Accounting Firm, page F-2

1.     Please amend your filing to include a conformed signature in the audit 
report, and confirm
       to us that you received a signed report from the auditor. In doing so, 
ensure the
       amendment includes the complete financial statements and appropriate 
updated
       certifications that refer to the Form 20-F/A.
       In closing, 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 Patrick Kuhn at 202-551-3308 or Abe Friedman at 
202-551-8298 with any
questions.
 August 30, 2024
Page 2



                  Sincerely,

                  Division of Corporation Finance
                  Office of Trade & Services