August 20, 2024

Anthony Colucci
Chief Financial Officer
Alta Equipment Group Inc.
13211 Merriman Road
Livonia, MI 48150

       Re: Alta Equipment Group Inc.
           Form 10-K Fiscal Year Ended December 31, 2023
           File No. 001-38864
Dear Anthony Colucci:

       We have reviewed your August 9, 2024 response to our comment letter and
have the
following comment(s).

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

        After reviewing your response to this letter, we may have additional
comments. Unless we
note otherwise, any references to prior comments are to comments in our July
11, 2024 letter.

Form 10-K for Fiscal Year Ended December 31, 2023
Consolidated Balance Sheets, page 40

1.     We note your response to prior comment 1. Given the materiality of net
rental fleet assets
       to property and equipment and total assets and the difference in the
nature of these assets,
       please separately present rental equipment and internally used property
and equipment on
       the face of your consolidated balance sheets.
Consolidated Statements of Cash Flows, page 44

2.     We note your response to prior comment 1. You state the proceeds from
sales of "rent-to-
       rent" equipment have not been material historically and that you will
monitor proceeds
       from these sales and report them as investing cash inflows
prospectively. Please quantify
       for us the amount of proceeds received in each of the last three fiscal
years and in the
       latest current and comparable interim-to-date periods and clarify for us
where you have
       historically classified these amounts on your statements of cash flows.
 August 20, 2024
Page 2
Notes to Consolidated Financial Statements
Note 2 - Summary of Significant Accounting Policies, page 45

3.     Please revise your disclosure to include a summarized version of the
information you
       provided in response to prior comment 1 with regard to the nature of
your three types of
       transactions and the balance sheet and cash flow presentation of such
amounts.

       Please contact Robert Shapiro at 202-551-3273 or Lyn Shenk at
202-551-3380 if you
have questions regarding comments on the financial statements and related
matters.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Trade &
Services