Company: MGRC
Filing Date: 2025-04-17
Form Type: CORRESP
Source: 0000950170-25-055353
Chunk: 6

Company: MCGRATH RENTCORP
Filing Date: 2025-04-17
Form: CORRESP
Chunk 6
---
, goodwill, intangible assets, accounts receivable, deferred income and customer security deposits. The Company does not report total assets by business segment.”

Form 8-K Furnished February 19, 2025

Exhibit 99.1, page 1

You present fourth quarter highlights which includes your Adjusted EBITDA growth March 26, 2025 without similar presentation of period over period impacts to the comparable GAAP measure(s). When you present or discuss non-GAAP measures, please present the most directly comparable GAAP measure(s) with equal or greater prominence. Refer to Item 10(e)(1)(i)(A) of Regulation S-K and Question 102.10(a) of the C&DI.

Company’s Response:

In future filings with the Commission, we advise Staff that beginning with the Company’s earnings release for the three months ended March 31, 2025 to be filed on a Form 8-K, the Company will

Securities and Exchange Commission

April 17, 2025
Page7

comply with Staff’s recommendation by presenting the year-over-year change in Income From Continuing Operations, the most directly comparable GAAP measure, in the Company Highlights section.

<div align='center'>* * *</div>

The Company acknowledges that it is responsible for the adequacy and accuracy of the disclosure in the Form 10-K and Form 8-K, that comments of the Staff or changes in disclosures in response to comments of the Staff do not foreclose the Commission from taking any action with respect to the Form 10-K or Form 8-K, and that the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Should you have any further questions or comments regarding the above-referenced filing, please feel free to contact the undersigned at (925) 453-3106, David Whitney, our Chief Accounting Officer at (925) 453-3196, or our counsel, Jaclyn Liu of Morrison & Foerster LLP at (415) 268-6722. Thank you for your assistance.

Very truly yours,

/s/ Keith E. Pratt____________________________

Keith E. Pratt

Executive Vice President and Chief Financial Officer

cc: Doug Jones

Division of Corporation Finance
United States Securities and Exchange Commission

Jaclyn Liu, Esq.

Morrison & Foerster LLP

Jessica Knott

Grant Thornton LLP