Item 7.01 Regulation FD Disclosure.

On October 13, 2021, AeroCentury Corp. (the "Company") issued a press release announcing the payment of a special cash dividend of $0.6468 per share of common stock (the "Dividend") to stockholders ("Legacy Shareholders") that hold shares of Common Stock of the Company as of the effective date of the Plan (as defined below) prior to the sale and issuance of Common Stock of the Company to the plan sponsor investors led by Yucheng Hu.

Payment of the Dividend was made in connection with the previously announced exit from Chapter 11 reorganization, as set forth in the Combined Disclosure Statement and Joint Chapter 11 Plan of Reorganization of AeroCentury Corp, and Its Affiliated Debtors Docket No. 0282 (the "Plan"), which was previously approved by the U.S. Bankruptcy Court for the District of Delaware on August 31, 2021. The record date for the Dividend and the effective date of the Plan was September 30, 2021. The Dividend was paid to the Legacy Shareholders on October 13, 2021. A copy of the press release is attached as Exhibit 99.1 hereto.

The information reported Item 7.01 in this Current Report on Form 8-K, including Exhibit 99.1, is being "furnished" and shall not be deemed filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act") or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, regardless of any general incorporation language in such filing.




Item 9.01  Financial Statements and Exhibits




(d)      Exhibits.



Exhibit    Exhibit Description
99.1         Press Release dated October 13, 2021 - AeroCentury Corp. Pays Special
           Cash Dividend
104        Cover Page Interactive Data File (embedded within the Inline XBRL
           document)




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