UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Notice of Effectiveness
Effectiveness Date:	October 13, 2006

Form:	S-4
CIK: 0001339605 Company Name: H&E Equipment Services, Inc. File Number: 333-137780
CIK: 0001376941 Company Name: H&E California Holding, Inc. File Number: 333-137780-05
CIK: 0001376940 Company Name: H&E Equipment Services (California), LLC File Number: 333-137780-04
CIK: 0001177258 Company Name: H&E FINANCE CORP File Number: 333-137780-03
CIK: 0001177259 Company Name: GNE INVESTMENTS INC File Number: 333-137780-02
CIK: 0001177260 Company Name: GREAT NORTHERN EQUIPMENT INC File Number: 333-137780-01