WillScot Corporation
901 S. Bond St., Suite 600
Baltimore, MD 21231
May 1, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| Attn: | Daniel Morris |
| Re: | WillScot Corporation |
Registration Statement on Form S-4 (File No. 333-237746)
Ladies and Gentlemen:
On behalf of WillScot Corporation (the “Company”), the undersigned hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, that the effective time of the Registration Statement, as amended, on Form S-4 (File No. 333-237746) (the “Registration Statement”) of the Company be accelerated to 10:00 a.m. on Wednesday, May 6, 2020, or as soon as practicable thereafter. The Company respectfully requests that you notify Jeffrey Pellegrino of such effectiveness by a telephone call to (212) 610-6463.
Please contact Jeffrey Pellegrino at Allen & Overy LLP at (212) 610-6463 if you have any questions concerning this matter. Thank you for your continued attention to this matter.
| Very truly yours, | |||
| WILLSCOT CORPORATION | |||
| By: | /s/ Hezron T. Lopez | ||
| Name: | Hezron T. Lopez | ||
| Title: | Vice President, General Counsel & Corporate Secretary | ||
cc: Jeffrey Pellegrino, Esq.