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.