SEC Comment Letter for UNITED RENTALS NORTH AMERICA INC (CIK 0001047166) — May 28, 2020
UNITED RENTALS NORTH AMERICA INC (CIK 0001047166)
Date: May 28, 2020 · CIK: 0001047166 · Accession: 0000000000-20-004776
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File numbers found in text: 001-14387
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United States securities and exchange commission logo
May 28, 2020
Jessica T. Graziano
Chief Financial Officer
United Rentals, Inc.
100 First Stamford Place, Suite 700
Stamford, Connecticut 06902
Re:United Rentals, Inc.
Form 10-K for the Year Ended December 31, 2019
Filed January 29, 2020
File No. 001-14387
Dear Ms. Graziano:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Trade & Services