SEC Company Response from WillScot Holdings Corp (WSC) (CIK 0001647088) (WSC) — May 1, 2020
WillScot Holdings Corp (WSC) (CIK 0001647088)
Date: May 1, 2020 · CIK: 0001647088 · Accession: 0001104659-20-055673
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File numbers found in text: 333-237746
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CORRESP
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WillScot Corporation
901 S. Bond St., Suite 600
Baltimore, MD 21231
May 1, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Daniel Morris
Re: WillScot Corporation
Registration Statement
on Form S-4 (File No. 333-237746)
Ladies and Gentlemen:
On behalf of WillScot Corporation
(the “Company”), the undersigned hereby requests, pursuant to Rule 461 promulgated under
the Securities Act of 1933, as amended, that the effective time of the Registration Statement, as amended, on Form S-4 (File
No. 333-237746) (the “Registration Statement”) of the Company be accelerated to 10:00 a.m. on Wednesday,
May 6, 2020, or as soon as practicable thereafter. The Company respectfully requests that you notify Jeffrey Pellegrino of
such effectiveness by a telephone call to (212) 610-6463.
Please contact Jeffrey Pellegrino at
Allen & Overy LLP at (212) 610-6463 if you have any questions concerning this matter. Thank you for your continued
attention to this matter.
Very truly yours,
WILLSCOT CORPORATION
By:
/s/ Hezron T. Lopez
Name:
Hezron T. Lopez
Title:
Vice President, General Counsel & Corporate Secretary
cc: Jeffrey Pellegrino, Esq.