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United States securities and exchange commission logo





                           October 29, 2020

       Ryan Greenawalt
       Chief Executive Officer
       Alta Equipment Group Inc.
       13211 Merriman Road
       Livonia, Michigan 48150

                                                        Re: Alta Equipment
Group Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed October 26,
2020
                                                            File No. 333-249672

       Dear Mr. Greenawalt:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact
Katherine Bagley at (202) 551-2545 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Trade & Services
       cc:                                              Jeffrey A. Hoover
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