Alta Equipment Group Inc.
13211 Merriman Road
Livonia, Michigan 48150
December 16, 2020
VIA EDGAR
Mr. Scott Anderegg
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Alta Equipment Group Inc. (the “Company”)
Registration Statement on Form S-1 (File No. 333-251097)
Acceleration Request
Requested Date: Thursday, December 17, 2020
Requested Time: 4:30 p.m. Eastern Time
Dear Mr Anderegg:
Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, Alta Equipment Group Inc. respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:30 p.m. Washington D.C. time on December 17, 2020, or as soon thereafter as practicable.
Please call Jude Sullivan of Howard & Howard Attorneys PLLC at (312) 456-3646 to provide notice of the effectiveness of the Registration Statement.
Very truly yours,
| ALTA EQUIPMENT GROUP INC. | ||
| By: | /s/ Ryan Greenawalt | |
| Name: | Ryan Greenawalt | |
| Title: | Chief Executive Officer | |
cc: Dean M. Colucci (Duane Morris LLP)
