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SEC Comment Letter for Custom Truck One Source, Inc. (CTOS) (CIK 0001709682) (CTOS) — Apr 3, 2025

Custom Truck One Source, Inc. (CTOS) (CIK 0001709682)
Date: April 3, 2025 · CIK: 0001709682 · Accession: 0000000000-25-003598

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
April 3, 2025
Author
Division of
Form
UPLOAD
Company
Custom Truck One Source, Inc. (CTOS) (CIK 0001709682)

Letter

Re: Custom Truck One Source, Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 Form 10-K for the Fiscal Year Ended December 31, 2023 File No. 1-38186 Dear Christopher Eperjesy:

April 3, 2025

Christopher Eperjesy Chief Financial Officer Custom Truck One Source, Inc. 7701 Independence Ave Kansas City, MO 64125

We have completed our review of your filings. Please note that our decision not to issue additional comments should not be interpreted to mean that we either agree or disagree with your analysis or conclusions regarding your non-GAAP presentation. 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

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 April 3, 2025

Christopher Eperjesy
Chief Financial Officer
Custom Truck One Source, Inc.
7701 Independence Ave
Kansas City, MO 64125

 Re: Custom Truck One Source, Inc.
 Form 10-K for the Fiscal Year Ended December 31, 2022
 Form 10-K for the Fiscal Year Ended December 31, 2023
 File No. 1-38186
Dear Christopher Eperjesy:

 We have completed our review of your filings. Please note that our
decision not to
issue additional comments should not be interpreted to mean that we either
agree or disagree
with your analysis or conclusions regarding your non-GAAP presentation. 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
</TEXT>
</DOCUMENT>