SEC Comment Letter for MCGRATH RENTCORP (MGRC) (CIK 0000752714) (MGRC) — Jan 24, 2014

MCGRATH RENTCORP (MGRC) (CIK 0000752714)
Date: Jan. 24, 2014 · CIK: 0000752714 · Accession: 0000000000-14-003616

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AI Filing Summary & Sentiment

Date

January 24, 2014

Author

/s/ W. John Cash

Form

UPLOAD

Company

MCGRATH RENTCORP (MGRC) (CIK 0000752714)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 -4631 DIVISION OF CORPORATION FINANCE January 24, 2014 Via Facsimile Mr. 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, 2012 Filed February 22, 2013 File No. 0-13292

Dear Mr. Pratt :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ W. John Cash

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.  20549 -4631

DIVISION OF
CORPORATION FINANCE
         January 24, 2014

Via Facsimile
Mr. 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, 2012
Filed February 22, 2013
  File No.  0-13292

Dear Mr.  Pratt :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

        Sincerely,

/s/ W. John Cash

        W. John Cash
        Branch Chief

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