WillScot Corporation
901 S. Bond St., Suite 600
Baltimore, MD 21231
March 29, 2018
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Jay Ingram
Sergio Chinos
Re: WillScot Corporation
Registration Statement on Form S-3 (File No. 333-223715)
Ladies and Gentlemen:
On behalf of WillScot Corporation (the “Company”), the undersigned hereby requests, pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, that the effective time of the Registration Statement on Form S-3 (File No. 333-223715) (the “Registration Statement”) of the Company be accelerated to 10:00 a.m. on Tuesday, April 3, 2018, or as soon as practicable thereafter. The Company respectfully requests that you notify William F. Schwitter of such effectiveness by a telephone call to (212) 610-6462.
Please contact William F. Schwitter at Allen & Overy LLP at (212) 610-6462 if you have any questions concerning this matter. Thank you for your continued attention to this matter.
| Very truly yours, | ||
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| WILLSCOT CORPORATION | ||
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| By: | /s/ Bradley L. Bacon | |
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| Name: | Bradley L. Bacon |
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| Title: | Vice President, General Counsel & Corporate Secretary |
cc: William F. Schwitter, Esq.
