0001193125-13-444022.txt : 20140305 0001193125-13-444022.hdr.sgml : 20140305 20131115165106 ACCESSION NUMBER: 0001193125-13-444022 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20131115 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MCGRATH RENTCORP CENTRAL INDEX KEY: 0000752714 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EQUIPMENT RENTAL & LEASING, NEC [7359] IRS NUMBER: 942579843 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 5700 LAS POSITAS RD CITY: LIVERMORE STATE: CA ZIP: 94550 BUSINESS PHONE: 5102762626 MAIL ADDRESS: STREET 1: 5700 LAS POSITAS RD CITY: LIVERMORE STATE: CA ZIP: 94550 CORRESP 1 filename1.htm CORRESP

November 15, 2013

Via Edgar

W. John Cash

Securities and Exchange Commission

Division of Corporate Finance

100 F Street, NE

Washington, D.C. 20549

 

  Re: McGrath RentCorp
       Form 10-K for Fiscal Year Ended December 31, 2012
       Filed February 22, 2013
       File No. 000-13292

Dear Mr. Cash:

This letter is to confirm that McGrath RentCorp (the “Company”) is in receipt of your letter dated November 7, 2013 (the “Comment Letter”) in connection with the Securities and Exchange Commission’s review of its Form 10-K for fiscal year ended December 31, 2012 as filed on February 22, 2013.

As discussed with Jaclyn Liu, a partner at Morrison & Foerster LLP, the Company’s outside counsel, this letter further confirms that the Company has been granted an extension until December 6, 2013 to submit a response to the Comment Letter. The extension was requested due to the business travels of senior members of the Company’s finance team, whose attention is necessary for responding to the Comment Letter due to the financial nature of the comments and the analysis requested in the Comment Letter, during the upcoming week, as well as the upcoming Thanksgiving holiday.

If you have any further questions or comments regarding this request, please contact me at (925) 453-3106.

                Sincerely,

                /s/ Keith Pratt

                Keith E. Pratt

                Chief Financial Officer

                cc: Jaclyn Liu, Morrison & Foerster LLP