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SEC Company Response from ALTA EQUIPMENT GROUP (ALTG) — May 8, 2026

ALTA EQUIPMENT GROUP INC.
Date: May 8, 2026 · CIK: 0001759824 · Accession: 0001193125-26-214735

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File numbers found in text: 333-295502

Date
May 8, 2026
Author
Anthony Colucci
Form
CORRESP
Company
ALTA EQUIPMENT GROUP INC.

Letter

Alta Equipment Group Inc. 13211 Merriman Road Livonia, Michigan 48150 (248) 449-6700 May 8, 2026 VIA EDGAR United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Chris Dunham Re: Alta Equipment Group Inc. Registration Statement on Form S-3 File No. 333-295502 (the “Registration Statement”) Ladies and Gentlemen: Pursuant to Rule 461 (“Rule 461”) of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, Alta Equipment Group Inc. (the “Company”) hereby requests that the Registration Statement be declared effective at 4:00 p.m. Eastern Time on May 12, 2026, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Taft Stettinius & Hollister LLP, by telephoning Arthur McMahon III at (513) 357-9607. If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statement in accordance with Rule 461. The request may be made by an executive officer of the Company or by any attorney from the Company’s counsel, Taft Stettinius & Hollister LLP. ALTA EQUIPMENT GROUP INC. By: /s/ Anthony Colucci Name: Anthony Colucci Title: Chief Financial Officer

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CORRESP
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 CORRESP

 Alta Equipment Group Inc. 13211 Merriman Road Livonia, Michigan 48150 (248) 449-6700   May 8, 2026     VIA EDGAR United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Chris Dunham Re: Alta Equipment Group Inc. Registration Statement on Form S-3 File No. 333-295502 (the “Registration Statement”) Ladies and Gentlemen: Pursuant to Rule 461 (“Rule 461”) of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, Alta Equipment Group Inc. (the “Company”) hereby requests that the Registration Statement be declared effective at 4:00 p.m. Eastern Time on May 12, 2026, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Taft Stettinius & Hollister LLP, by telephoning Arthur McMahon III at (513) 357-9607. If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statement in accordance with Rule 461. The request may be made by an executive officer of the Company or by any attorney from the Company’s counsel, Taft Stettinius & Hollister LLP. ALTA EQUIPMENT GROUP INC. By: /s/ Anthony Colucci Name: Anthony Colucci Title: Chief Financial Officer