0001213900-21-025674.txt : 20210611 0001213900-21-025674.hdr.sgml : 20210611 20210511210325 ACCESSION NUMBER: 0001213900-21-025674 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210511 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Custom Truck One Source, Inc. CENTRAL INDEX KEY: 0001709682 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EQUIPMENT RENTAL & LEASING, NEC [7359] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 7701 INDEPENDENCE AVENUE CITY: KANSAS CITY STATE: MO ZIP: 64125 BUSINESS PHONE: (816) 241-4888 MAIL ADDRESS: STREET 1: 7701 INDEPENDENCE AVENUE CITY: KANSAS CITY STATE: MO ZIP: 64125 FORMER COMPANY: FORMER CONFORMED NAME: NESCO HOLDINGS, INC. DATE OF NAME CHANGE: 20190730 FORMER COMPANY: FORMER CONFORMED NAME: Capitol Investment Corp. IV DATE OF NAME CHANGE: 20170619 CORRESP 1 filename1.htm

Custom Truck One Source, Inc.

7701 Independence Ave

Kansas City, Missouri 64125

 

 

May 12, 2021

 

Via Edgar

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C.  20549-4628

Attn: Cara Wirth


Re:   Custom Truck One Source, Inc.
  Registration Statement on Form S-3
  File No. 333-255828

 

Ladies and Gentlemen:

 

Custom Truck One Source, Inc. (the “Registrant”) hereby requests, pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-captioned Registration Statement to 4:30 P.M., Eastern Time, on May 13, 2021 or as soon as practicable thereafter, unless the Registrant notifies you otherwise prior to such time. Please call Shagufa R. Hossain of Latham  & Watkins LLP at (202) 637-2323 to provide notice of effectiveness.

  

  Very truly yours,
   
  CUSTOM TRUCK ONE SOURCE, INC.
     
     
  By: /s/ Bradley Meader
    Bradley Meader
    Chief Financial Officer

 

Cc: Patrick H. Shannon, Latham & Watkins LLP
  Samuel D. Rettew, Latham & Watkins LLP
  Fred Ross, Custom Truck Once Source, Inc.
  R. Todd Barrett, Custom Truck Once Source, Inc.
  Adam Haubenreich, Custom Truck Once Source, Inc.