SEC Comment Letter for MCGRATH RENTCORP (MGRC) (CIK 0000752714) (MGRC) — Jan 6, 2009
MCGRATH RENTCORP (MGRC) (CIK 0000752714)
Date: Jan. 6, 2009 · CIK: 0000752714 · Accession: 0000000000-09-000461
AI Filing Summary & Sentiment
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE Mail Stop 7010 January 6, 2009 Keith E. Pratt Chief Financial Officer McGrath RentCorp 5700 Las Positas Road Livermore, CA 94551-7800 Re: McGrath RentCorp Form 10-K for Fiscal Year Ended December 31, 2007 File No. 0-13292
Dear Mr. Pratt: We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time. If you have any further questions regard ing our review of your filings, please direct them to Bret Johnson, Staff Accountant, at (202) 551-3753 or, in his absence, to the undersigned at (202) 551-3768. S i n c e r e l y , John Cash A c c o u n t i n g B r a n c h C h i e f
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010
DIVISION OF
CORPORATION FINANCE
Mail Stop 7010 January 6, 2009 Keith E. Pratt Chief Financial Officer McGrath RentCorp
5700 Las Positas Road Livermore, CA 94551-7800
Re: McGrath RentCorp
Form 10-K for Fiscal Year Ended December 31, 2007
File No. 0-13292
Dear Mr. Pratt:
We have completed our review of your Fo rm 10-K and related filings and have no
further comments at this time.
If you have any further questions regard ing our review of your filings, please
direct them to Bret Johnson, Staff Accountant, at (202) 551-3753 or, in his absence, to
the undersigned at (202) 551-3768. S i n c e r e l y , John Cash A c c o u n t i n g B r a n c h C h i e f