NEFF CORP
8-K, 2000-10-06
EQUIPMENT RENTAL & LEASING, NEC
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                       SECURITIES AND EXCHANGE COMMISSION


                             Washington, D.C. 20549

                            ________________________


                                    FORM 8-K
                                 CURRENT REPORT
                         PURSUANT TO SECTION 13 OR 15(D)
                     OF THE SECURITIES EXCHANGE ACT OF 1934


        Date of Report (Date of earliest event reported): October 4, 2000



                                   NEFF CORP.
             (Exact Name of registrant as specified in its charter)



         DELAWARE                  001-14145                     65-0626400
____________________________   ______________________     _____________________
(State or other jurisdiction   Commission File Number     IRS Employer
            of incorporation)                             Identification Number

                   3750 N.W. 87th Avenue, Miami, Florida 33178
               (Address or principal executive offices) (Zip Code)


       Registrant's telephone numbers, including area code: (305) 513-3350





<PAGE>




Item 5.   OTHER EVENTS

     The following data was presented by Mark Irion,  Chief Financial Officer of
Neff Corp. (the "Company"),  as part of a presentation at the Deutsche Bank High
Yield Conference in Scottsdale, Arizona on October 4, 2000.

     During 1999 the Company had three active  subsidiaries:  Neff Rental,  Inc.
("Rental"),  Neff  Machinery,  Inc.  ("Machinery")  and Sullair  Argentina  S.A.
("Sullair").  The Company sold all of its  interests in Sullair and Machinery in
November  1999 and December  1999,  respectively.  The pro forma data  presented
below  represents the results of operations of the Company assuming the sales of
Sullair and  Machinery had occured on January 1, of the period  presented.  This
pro forma data does not necessarily reflect the results of operations that would
have existed had the sale of Sullair and  Machinery  occured as of January 1, of
the period presented.




<TABLE>
<CAPTION>
              Net Capital
              Expenditures
              ------------
              (in millions)

<S>          <C>


1996            $41.9   (3)

1997            $81.8   (3)

1998            $80.4   (3)

1999            $77.6   (2)  (3)

2000P           $60-70  (1)  (2)

2001P           $20-30  (1)


(1)     Planned net capital expenditures
(2)     Excludes  operating leases  (at original cost of $27.5 million  for 1999
        and $14.0 million for 2000P)
(3)     Pro forma results



</TABLE>

<PAGE>




                                   SIGNATURES

     Pursuant to the  requirements  of the Securities  Exchange Act of 1934, the
Registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned hereunto duly authorized.

                                        Neff Corp.
                                        Registrant

Date:  October 4, 2000                  /s/ Mark Irion
                                        __________________________________
                                        Chief Financial Officer
                                        On behalf of the registrant and as
                                        Principle Financial and Accounting
                                        Officer
<PAGE>




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