UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 15

CERTIFICATION AND NOTICE OF TERMINATION OF REGISTRATION UNDER SECTION

12(g) OF THE SECURITIES EXCHANGE ACT OF 1934 OR SUSPENSION OF DUTY TO FILE REPORTS UNDER

SECTIONS 13 AND 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.

Commission File Number:             001-14145        

NEFF CORP.

(Exact name of registrant as specified in its charter)

3750 N.W. 87th Avenue, Suite 400

Miami, Florida

(305) 513-3350

(Address, including zip code, and telephone number, including area code, of registrant’s principal executive offices)

10% Senior Notes due 2015

(Title of each class of securities covered by this Form)

n/a

(Titles of all other classes of securities for which a duty to file reports under section 13(a) or 15(d) remains)

Please place an X in the box(es) to designate the appropriate rule provision(s) relied upon to terminate or suspend the duty to file reports:

Rule 12g-4(a)(1)	¨
Rule 12g-4(a)(2)	¨
Rule 12h-3(b)(1)(i)	x
Rule 12h-3(b)(1)(ii)	¨
Rule 15d-6	¨

Approximate number of holders of record as of the certification or notice date:             50        

Pursuant to the requirements of the Securities Exchange Act of 1934, Neff Corp. has caused this certification/notice to be signed on its behalf by the undersigned duly authorized person.

Date:	December 29, 2008	By:	/s/ Mark Irion
			Name:  Mark Irion Title:    Executive Vice President, Chief Financial Officer and Secretary