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FTAI FINANCE HOLDCO LTD.
c/o Fortress Investment Group LLC
1345 Avenue of the Americas, 45th Floor
New York, New York 10105
(212) 798-6100

October 6, 2022

VIA EDGAR

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

RE:
FTAI Finance Holdco Ltd. (the “Company”)
Registration Statement on Form S-4
File No. 333-266851

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-4 (File No. 333- 266851) be accelerated by the Securities and Exchange Commission to 4:00 p.m. New York time on October 11, 2022, or as soon as practicable thereafter.

We request that we be notified of such effectiveness by a telephone call to Michael J. Schwartz of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-3694 and that such effectiveness also be confirmed in writing.

   
Very truly yours,
       
   
FTAI Finance Holdco Ltd.
       
 
By:
/s/ Joseph P. Adams, Jr.
   
Name:
Joseph P. Adams, Jr.
   
Title:
Chairman and Chief Executive Officer

cc:
Eun (Angela) Nam
FTAI Finance Holdco Ltd.
   
cc:
Joseph A. Coco, Esq.
Skadden, Arps, Slate, Meagher & Flom LLP
   
cc:
Blair T. Thetford, Esq.
Skadden, Arps, Slate, Meagher & Flom LLP