SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of Report (Date of earliest event reported): April 28, 2005 AEROCENTURY CORP. (Exact name of Registrant as specified in its charter) DELAWARE 94-3263974 (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification No.) 1440 Chapin Avenue, Suite 310 Burlingame, CA 94010 (Address of principal executive offices) (Zip Code) 650-340-1888 (Registrant's telephone number including area code) Not applicable (Former name and former address, if changed since last report) Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below): [ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) [ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) [ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) [ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) Item 1.01: Entry into a Material Definitive Agreement The information required by Item 1.01 is set forth in Item 2.01 below, which is incorporated herein by reference. Item 2.01: Completion of Acquisition or Disposition of Assets On April 28, 2005, AeroCentury Corp. (the "Company") completed the acquisition of two deHavilland DHC-8-300 aircraft from Wideroe Flyveselskap ASA ("Wideroe") for $3,815,000 each, in cash, pursuant to two Aircraft Sale and Purchase Agreements, in the form attached to this report. The aircraft will be leased back to Wideroe pursuant to contemporaneously executed lease agreements. Wideroe is a lessee of one other aircraft from the Company. Other than the sale/leaseback transactions and the lease of the other aircraft, there exists no material relationship between Wideroe and the Company, its affiliates or any of the Company's directors and officers and the terms of the acquisition were negotiated on an arms-length basis. SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereto duly authorized. Date: April 28, 2005 AEROCENTURY CORP. By: /s/ Toni M. Perazzo Toni M. Perazzo Sr. Vice President & Chief Financial Officer