SEC Comment Letter for ALTA EQUIPMENT GROUP INC. (ALTG, ALTG-PA) (CIK 0001759824) (ALTG) — Apr 1, 2020
ALTA EQUIPMENT GROUP INC. (ALTG, ALTG-PA) (CIK 0001759824)
Date: April 1, 2020 · CIK: 0001759824 · Accession: 0000000000-20-002819
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File numbers found in text: 333-237387
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April 1, 2020
Ryan Greenawalt
Chief Executive Officer
Alta Equipment Group Inc.
13211 Merriman Road
Livonia, Michigan 48150
Re:Alta Equipment Group Inc.
Registration Statement on Form S-1
Filed March 25, 2020
File No. 333-237387
Dear Mr. Greenawalt:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Jacqueline Kaufman at 202-551-3797 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services