Item 7.01 Regulation FD Disclosure

The following information and exhibit are furnished pursuant to Item 2.02(a), "Results of Operations and Financial Condition" and Item 7.01, "Regulation FD Disclosure". This information shall not be deemed "filed" for the purposes of
Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as expressly set forth by specific reference in such a filing.

On May 11, 2009, the Company issued a Press Release setting forth the Company's results from operations for the three months ended March 31, 2009 and financial condition as of March 31, 2009. A copy of the Press Release is attached hereto as Exhibit 99.1 and is incorporated herein by reference.

Additionally, on May 15, 2009, the Company's wholly-owned and consolidated subsidiary, Willis Engine Securitization Trust ("WEST"), a special-purpose, bankruptcy-remote Delaware statutory trust, purchased $3 million original principal amount, representing $2.1 million principal outstanding as of May 15, 2009, of WEST's 2005-A1 Notes for a purchase price of $1.2 million. After write-off of unamortized debt issuance costs of approximately $0.1 million related to the notes, this transaction results in a gain on extinguishment of debt of approximately $0.8 million in the period.

Item 9.01 Financial Statements & Exhibits

The Company hereby furnishes the following exhibit pursuant to Item 2.02(a), "Results of Operations and Financial Condition" and Item 7.01, "Regulation FD Disclosure".

Exhibit
No. Description

99.1 Press Release issued May 11, 2009

---