-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, HhNc89alCX38gH3X2fu6+R35zU5CpuuBboTSrmYt/gqoRi/QAghIi2hQxDgV0USY /WQsy0O5lP20ahHvpO4G2Q== 0001047469-09-009375.txt : 20091217 0001047469-09-009375.hdr.sgml : 20091217 20091030164947 ACCESSION NUMBER: 0001047469-09-009375 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20091030 FILER: COMPANY DATA: COMPANY CONFORMED NAME: UNITED RENTALS HIGHWAY TECHNOLOGIES GULF INC CENTRAL INDEX KEY: 0001143659 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EQUIPMENT RENTAL & LEASING, NEC [7359] IRS NUMBER: 000000000 STATE OF INCORPORATION: MO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O UNITED RENTALS INC STREET 2: FIVE GREENWICH OFFICE PARK CITY: GREENWICH STATE: CT ZIP: 06830 BUSINESS PHONE: 2036223131 FILER: COMPANY DATA: COMPANY CONFORMED NAME: UNITED RENTALS DELAWARE INC CENTRAL INDEX KEY: 0001215583 IRS NUMBER: 113655997 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O UNITED RENTALS INC STREET 2: FIVE GREENWICH OFFICE PARK CITY: GREENWICH STATE: CT ZIP: 06830 BUSINESS PHONE: 2036223131 FILER: COMPANY DATA: COMPANY CONFORMED NAME: UNITED RENTALS NORTH AMERICA INC CENTRAL INDEX KEY: 0001047166 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EQUIPMENT RENTAL & LEASING, NEC [7359] IRS NUMBER: 061493538 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: FIVE GREENWICH OFFICE PARK CITY: GREENWICH STATE: CT ZIP: 06830 BUSINESS PHONE: 2036223131 MAIL ADDRESS: STREET 1: FOUR GREENWICH OFFICE PARK CITY: GREENWICH STATE: CT ZIP: 06830 FORMER COMPANY: FORMER CONFORMED NAME: UNITED RENTALS INC DATE OF NAME CHANGE: 19971020 FILER: COMPANY DATA: COMPANY CONFORMED NAME: UNITED RENTALS INC /DE CENTRAL INDEX KEY: 0001067701 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EQUIPMENT RENTAL & LEASING, NEC [7359] IRS NUMBER: 061522496 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: FOUR GREENWICH OFFICE PARK CITY: GREENWICH STATE: CT ZIP: 06830 BUSINESS PHONE: 2036223131 MAIL ADDRESS: STREET 1: FOUR GREENWICH OFFICE PARK CITY: GREENWICH STATE: CT ZIP: 06830 FILER: COMPANY DATA: COMPANY CONFORMED NAME: UNITED RENTALS NORTHWEST INC CENTRAL INDEX KEY: 0001070429 IRS NUMBER: 930257120 STATE OF INCORPORATION: OR FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O UNITED RENTAL NORTH AMERICA INC STREET 2: FOUR GREENWICH OFFICE PARK CITY: GREENWICH STATE: CT ZIP: 06830 BUSINESS PHONE: 2086223131 MAIL ADDRESS: STREET 1: UNITED RENTALS INC STREET 2: FIVE GREENWICH OFFICE PARK CITY: GREENWICH STATE: CT ZIP: 06830 FORMER COMPANY: FORMER CONFORMED NAME: HIGH REACH INC DATE OF NAME CHANGE: 19980915 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WYNNE SYSTEMS INC CENTRAL INDEX KEY: 0001075340 IRS NUMBER: 330507674 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: C/O UNITED RENTALS INC STREET 2: FIVE GREENWICH OFFICE PARK CITY: GREENWICH STATE: CT ZIP: 06831 BUSINESS PHONE: 2036223131 MAIL ADDRESS: STREET 1: C/O UNITED RENTALS INC STREET 2: FIVE GREENWICH OFFICE PARK CITY: GREENWICH STATE: CT ZIP: 06831 FORMER COMPANY: FORMER CONFORMED NAME: WYNE SYSTEMS INC DATE OF NAME CHANGE: 19981216 FILER: COMPANY DATA: COMPANY CONFORMED NAME: United Rentals Financing Limited Partnership CENTRAL INDEX KEY: 0001469117 IRS NUMBER: 770704457 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: FIVE GREENWICH OFFICE PARK CITY: GREENWICH STATE: CT ZIP: 06831 BUSINESS PHONE: 2036223131 MAIL ADDRESS: STREET 1: FIVE GREENWICH OFFICE PARK CITY: GREENWICH STATE: CT ZIP: 06831 FILER: COMPANY DATA: COMPANY CONFORMED NAME: United Rentals Realty, LLC CENTRAL INDEX KEY: 0001469118 IRS NUMBER: 300505322 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: FIVE GREENWICH OFFICE PARK CITY: GREENWICH STATE: CT ZIP: 06831 BUSINESS PHONE: 2036223131 MAIL ADDRESS: STREET 1: FIVE GREENWICH OFFICE PARK CITY: GREENWICH STATE: CT ZIP: 06831 FILER: COMPANY DATA: COMPANY CONFORMED NAME: InfoManager, Inc. CENTRAL INDEX KEY: 0001469119 IRS NUMBER: 752836163 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: FIVE GREENWICH OFFICE PARK CITY: GREENWICH STATE: CT ZIP: 06831 BUSINESS PHONE: 2036223131 MAIL ADDRESS: STREET 1: FIVE GREENWICH OFFICE PARK CITY: GREENWICH STATE: CT ZIP: 06831 CORRESP 1 filename1.htm

[URI Letterhead]

October 30, 2009

Ms. Pamela A. Long
	U.S. Securities and Exchange Commission
		Division of Corporation Finance
			100 F Street, N.E.
			Washington, D.C. 20549

Re: United Rentals, Inc./United Rentals (North America), Inc. –
Registration Statement on Form S-3 (File Number 333-160884)

Dear Ms. Long:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), United Rentals, Inc., United Rentals (North America), Inc. and their subsidiary guarantor co-registrants (the “Company”) hereby respectfully requests acceleration of effectiveness of the above-captioned registration statement on Form S-3 (File no. 333-160884) (the “Registration Statement”) to Monday, November 2, 2009, at 4:00 p.m. Eastern Time, or as soon thereafter as practicable.

Since the Registration Statement is filed as a shelf registration statement under Rule 415 under the Securities Act, there are no underwriters in connection with the registration and, therefore, no request for acceleration or consent by an underwriter has been filed herewith.

In requesting acceleration of effectiveness of the Registration Statement, the Company acknowledges that should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please contact Andrew D. Soussloff of Sullivan & Cromwell LLP at (212) 558-3681 or me at 203-622-3131 with any questions you may have. In addition, please notify Mr. Soussloff when this request for acceleration has been granted.

	Very truly yours,


	/s/ Jonathan M. Gottsegen
	Jonathan M. Gottsegen
	Senior Vice President, General Counsel and Corporate Secretary

cc: Ms. Chambre Malone
	Mr. Dietrich King
	(U.S. Securities and Exchange Commission)

	Andrew D. Soussloff
	(Sullivan & Cromwell LLP)

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