Unassociated Document
February
8, 2011
United
States Securities and Exchange Commission
100 F
Street, N.E.
Washington,
D.C. 20549
Attention: Erin
Jaskot
|
Registration
Statement on Form S-3
|
Essex
Rental Corp. (the “Company”) hereby requests that its Registration Statement on
Form S-3, as amended (Registration No. 333-171387), filed with the Securities
and Exchange Commission (the “Commission”) be declared effective by the
Commission at 5:00 p.m. (Washington, D.C. time) on February 10, 2011, or as soon
as practicable thereafter.
The
Company acknowledges that 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. The
Company acknowledges that 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 represents that it 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.
Very
truly yours,
ESSEX
RENTAL CORP.
/s/ Martin A. Kroll
Martin A.
Kroll
Chief
Financial Officer