Custom Truck One Source, Inc.
7701 Independence Ave
Kansas City, Missouri 64125
September 29, 2021
Via Edgar
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4628
Attn: Cara Wirth
| Re: | Custom Truck One Source, Inc. |
| Registration Statement on Form S-3 |
| File | No. 333-259725 |
Ladies and Gentlemen:
Custom Truck One Source, Inc. (the “Registrant”) hereby requests, pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-captioned Registration Statement, as amended, to 4:30 P.M., Eastern Time, on October 1, 2021 or as soon as practicable thereafter, unless the Registrant notifies you otherwise prior to such time. Please call Shagufa Hossain of Latham & Watkins LLP at (202) 637-2323 to provide notice of effectiveness.
| Very truly yours, | ||
| CUSTOM TRUCK ONE SOURCE, INC. | ||
| By: | /s/ Bradley Meader | |
| Bradley Meader | ||
| Chief Financial Officer | ||
| Cc: | Patrick Shannon, Latham & Watkins LLP |
| Shagufa | Hossain, Latham & Watkins LLP |
| Samuel | Rettew, Latham & Watkins LLP |
