# EDGAR Filing Document

**Accession Number:** 0001759824
**File Stem:** 0000000000-23-003199
**Filing Date:** 2023-3
**Character Count:** 3362
**Document Hash:** e75803617e541ad5f3f50e6a307d6537
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-003199.hdr.sgml**: 20230601

**ACCESSION NUMBER**: 0000000000-23-003199

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230330

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ALTA EQUIPMENT GROUP INC.
- **CENTRAL INDEX KEY:** 0001759824
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-INDUSTRIAL MACHINERY & EQUIPMENT [5084]
- **IRS NUMBER:** 832583782
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 13211 MERRIMAN ROAD
- **CITY:** LIVONIA
- **STATE:** MI
- **ZIP:** 48150
- **BUSINESS PHONE:** (248) 449-6700

**MAIL ADDRESS:**
- **STREET 1:** 13211 MERRIMAN ROAD
- **CITY:** LIVONIA
- **STATE:** MI
- **ZIP:** 48150

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** B. Riley Principal Merger Corp.
- **DATE OF NAME CHANGE:** 20181121
**PUBLIC REFERENCE ACCESSION NUMBER**: 0000950170-23-009559

## Text-Extract

```

United States securities and exchange commission logo

                           March 30, 2023

       Emily Karr
       General Counsel
       Alta Equipment Group Inc.
       13211 Merriman Road
       Livonia, Michigan 48150

                                                        Re: Alta Equipment
Group Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed March 23,
2023
                                                            File No. 333-270809

       Dear Emily Karr:

              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 Rucha
Pandit at (202) 551-6022 with any questions.

                           Sincerely,

                           Division of Corporation Finance

                           Office of Trade & Services
       cc:                                              Jeff Hoover

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

March 30, 2023

Emily Karr
General Counsel
Alta Equipment Group Inc.
13211 Merriman Road
Livonia, Michigan 48150

**Re: Alta Equipment Group Inc.**
**Registration Statement on Form S-3**
**Filed March 23, 2023**
**File No. 333-270809**

Dear Emily Karr:

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 Rucha Pandit at (202) 551-6022 with any questions.

Sincerely,

Division of Corporation Finance
Office of Trade & Services

cc: Jeff Hoover