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Ahern Rentals, Inc.

4241 South Arville
Street

Las Vegas, Nevada
89013

December 15,
2005

VIA FACSIMILE AND EDGAR

Securities and Exchange
Commission

100 F Street, NE

Washington, DC 20549

  Re:

  Ahern Rentals, Inc.

  Registration Statement on
  Form S-4

  File No. 333-128688

Pursuant to Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as
amended, Ahern Rentals, Inc. (the “Company”) hereby requests that the
effective date of the above-captioned Registration Statement be accelerated so
that the Registration Statement will become effective at 4:30 p.m.,
Eastern Time, on December 19, 2005, or as soon thereafter as practicable.

The Company
acknowledges that:

•                  should
the Commission or the staff, acting pursuant to delegated authority, declare
the filing effective, it does not foreclose the Commission from taking any
action with respect to the filing;

•                  the
action of the Commission or the staff, acting pursuant to delegate authority,
in declaring the filing effective, does not relieve the Company from its full
responsibility for the adequacy and accuracy of the disclosure in the filing;
and

•                  the
Company may not assert staff comments and the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

  AHERN RENTALS, INC.

  By:

  /s/ HOWARD L. BROWN

  Howard L. Brown

  Chief Financial Officer