WillScot Corporation
901 S. Bond St., Suite 600
Baltimore, MD 21231
December 3, 2018
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Amanda Ravitz
Perry Hindin
Re: WillScot Corporation
Registration Statement on Form S-4 (File No. 333-228270)
Ladies and Gentlemen:
On behalf of WillScot Corporation (the “Company”), the undersigned hereby requests, pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, that the effective time of the Registration Statement on Form S-4 (File No. 333-228270) (the “Registration Statement”) of the Company be accelerated to 4:00 p.m. on Tuesday, December 4, 2018, or as soon as practicable thereafter. The Company respectfully requests that you notify Jeffrey J. Pellegrino of such effectiveness by a telephone call to (212) 610-6463.
Please contact Jeffrey J. Pellegrino at Allen & Overy LLP at (212) 610-6463 if you have any questions concerning this matter. Thank you for your continued attention to this matter.
|
|
Very truly yours, | ||
|
|
| ||
|
|
WILLSCOT CORPORATION | ||
|
|
| ||
|
|
|
| |
|
|
By: |
/s/ Bradley L. Bacon | |
|
|
|
Name: |
Bradley L. Bacon |
|
|
|
Title: |
Vice President, General Counsel & Corporate Secretary |
cc: Jeffrey J. Pellegrino, Esq.