0001144204-09-032678.txt : 20110427 0001144204-09-032678.hdr.sgml : 20110427 20090615184533 ACCESSION NUMBER: 0001144204-09-032678 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090615 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Essex Rental Corp. CENTRAL INDEX KEY: 0001373988 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS EQUIPMENT RENTAL & LEASING [7350] IRS NUMBER: 205415048 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 461 FIFTH AVENUE, STREET 2: 25THFLOOR, CITY: NEW YORK STATE: NY ZIP: 10017 BUSINESS PHONE: 212-644-3450 MAIL ADDRESS: STREET 1: 461 FIFTH AVENUE, STREET 2: 25THFLOOR, CITY: NEW YORK STATE: NY ZIP: 10017 FORMER COMPANY: FORMER CONFORMED NAME: Hyde Park Acquisition CORP DATE OF NAME CHANGE: 20070216 FORMER COMPANY: FORMER CONFORMED NAME: Rand Acquisition Corp. II DATE OF NAME CHANGE: 20060828 CORRESP 1 filename1.htm Unassociated Document
ESSEX RENTAL CORP.
1110 Lake Cook Road, Suite 220
Buffalo Grove, Illinois 60089-1974
 
June 12, 2009
 
Via Edgar Transmission
 
United States Security and Exchange Commission Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549-7010
Attention:  Dieter King
 
Re:
Essex Rental Corp.
Post-Effective Amendment No. 1 on Form S-3 to Registration Statement on Form S-1
Filed on May 21, 2009
File No.: 333-138452
 
Dear Mr. King:

Reference is hereby made to Essex Rental Corp.’s (“Essex”) Post-Effective Amendment No. 1 (the “Filing”) on Form S-3 to Essex’s Registration Statement on Form S-1, filed with the Securities and Exchange Commission (the “Commission”) on May 21, 2009.
 
Essex hereby acknowledges that: (i) should 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; (ii) 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 (iii) Essex will not assert 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.

If you have any questions concerning the Filing, please contact Todd Emmerman of Katten Muchin Rosenman LLP, counsel to Essex, by telephone at (212) 940-8873 or fax at (212) 894-5873.
 
Sincerely yours,
 
ESSEX RENTAL CORP.

/s/ Martin A. Kroll                                                      
Martin A. Kroll
Chief Financial Officer