October 3, 2018

Christopher A. Wilson
General Counsel, Vice President & Secretary
General Finance Corporation
39 East Union Street
Pasadena, California 91103

       Re: General Finance Corporation
           Registration Statement on Form S-3
           Filed September 18, 2018
           File No. 333-227399

Dear Mr. Wilson:

       We have limited our review of your registration statement to those
issues we have
addressed in our comments. In some of our comments, we may ask you to provide
us with
information so we may better understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments.

Form S-3 filed September 18, 2018

General

1.     We note that Part III of your annual report on Form 10-K for the fiscal
year ended June
       30, 2018 incorporates by reference portions of your definitive proxy
statement which has
       not been filed yet. Please be advised that we cannot accelerate the
effective date of your
       registration statement until you have amended the Form 10-K to include
Part III
       information or filed the definitive proxy statement. For guidance,
please refer to
       Compliance and Disclosure Interpretations, Securities Act Forms
Questions 123.01,
       available on the Commission's website.
 Christopher A. Wilson
General Finance Corporation
October 3, 2018
Page 2
Calculation of Registration Fee, page 1

2.       We note disclosure in footnote one that your common stock, preferred
stock, debt
         securities and warrants may be sold seperately or together as units.
We also note
         disclosure in the first paragraph in the Description of Warrants
section on page 17 that
         your warrants may be issued independently or together with any other
securities. To the
         extent that you intend to offer units as part of this registration
statement, please register
         them as seperate securities, and provide a description of their terms
in accordance with
         Item 202(d) of Regulation S-K. Please have counsel revise its legal
opinion to opine
         on the legality of the units. Alternatively, please confirm that you
will not be any offering
         units and revise your disclosure in footnote one to remove the
references to units.
Exhibit 5.1 - Legal Opinion, page 24

3.       We note that your legal opinion filed as Exhibit 5.1 to your
registration statement opines
         only upon the legality of the shares of common stock and debt
securities offered in this
         filing. Please note that the legal opinion must opine upon the
legality of all securities
         offered in a registration statement. Please file a revised legal
opinion which also opines
         upon the legality of the preferred stock and warrants offered in this
registration
         statement. Please refer to Sections II.B.1(a) and (f) of Staff Legal
Bulletin No. 19 for
         guidance.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Sergio Chinos, Staff Attorney, at (202) 551-7844 or
Sherry Haywood,
Staff Attorney, at (202) 551-3345 with any other questions.



                                                                Sincerely,
FirstName LastNameChristopher A. Wilson
                                                                Division of
Corporation Finance
Comapany NameGeneral Finance Corporation
                                                                Office of
Manufacturing and
October 3, 2018 Page 2                                          Construction
FirstName LastName