-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Dbr+XW7S3ISd3NQS5hvwY+9O5XgELFt0EYInaeCCdZbM6cCdiFYCdfUwINcYqvWl
 NUYU3W5OptGKT7ZP2aW41A==

<SEC-DOCUMENT>0000000000-05-044909.txt : 20060614
<SEC-HEADER>0000000000-05-044909.hdr.sgml : 20060614
<ACCEPTANCE-DATETIME>20050830123413
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-044909
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050830

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AEROCENTURY CORP
		CENTRAL INDEX KEY:			0001036848
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-EQUIPMENT RENTAL & LEASING, NEC [7359]
		IRS NUMBER:				943263974
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1440 CHAPIN AVE STE 310
		CITY:			BURLINGAME
		STATE:			CA
		ZIP:			94010
		BUSINESS PHONE:		6503401888

	MAIL ADDRESS:	
		STREET 1:		1440 CHAPIN AVENUE SUITE 310
		CITY:			BURLINGAME
		STATE:			CA
		ZIP:			94010

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AEROMAX INC
		DATE OF NAME CHANGE:	19970331
PUBLIC REFERENCE ACCESSION NUMBER:		0001036848-05-000004
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

      August 30, 2005

via U.S. mail and facsimile

Toni Perazzo, Chief Financial Officer
AeroCentury Corp.
1440 Chapin Ave.
Suite 310
Burlingame, CA 94010

	RE:	Form 10-KSB for the Fiscal Year ended December 31, 2004
		File No. 1-3387


Dear Ms. Perazzo:

	We have completed our review of your Form 10-KSB and related
filings and have no further comments at this time.

								Sincerely,


								Nili Shah
Accounting Branch Chief


??

??

??

??

Mr. Gary T. Steele
March 9, 2005
Page 1 of 1


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----