TEXT-EXTRACT 2 filename2.txt April 24, 2020 Bradley L. Soultz Chief Executive Officer WillScot Corp 901 S. Bond Street, Suite 600 Baltimore, MD 21231 Re: WillScot Corp Registration Statement on Form S-4 Filed April 17, 2020 File No. 333-237746 Dear Mr. Soultz: 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 Daniel Morris at (202) 551-3314 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Jeffrey Pellegrino, Esq.