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): August ~~July 8~~15, 2002

NationsRent, Inc.

(Exact Name of Registrant as Specified in Charter)


Delaware	001-14299	31-1570069

(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(IRS Employer Identification No.)


450 East Las Olas Blvd. Fort Lauderdale, Florida		33301

(Address of Principal Executive Offices)		(Zip Code)

Registrant’s telephone number, including area code: (954) 760-6550

N/A

(Former Name or Former Address, if Changed Since Last Report)

Item 45. Other ~~Changes in Registrants Certifying Accountant~~Events

As previously ~~disclosed~~reported inon a Form 8-K filed on December 20, 2001, NationsRent, Inc.’s and its subsidiaries (collectively, the “~~Registrant~~Debtors”) ~~Current~~filed ~~Report on~~a ~~Form~~voluntary petition under Chapter ~~8-K~~11 ~~dated~~of ~~July~~Title 1,11 ~~2002,~~of the ~~Registrant~~United ~~formally~~States ~~dismissed~~Code ~~Arthur Andersen, LLP~~ (the “~~Arthur~~Bankruptcy ~~Andersen~~Code”) aswith the ~~auditors~~United ofStates ~~the~~Bankruptcy ~~Registrant~~Court ~~and~~for ~~its~~the ~~subsidiaries~~District ~~(collectively~~of Delaware in Wilmington, Delaware (the “~~Company~~Bankruptcy Court”) on December 17, ~~effective~~2001. ~~July~~The petition has been designated as Case No. 101-11628 (P.W.). The Debtors continue to operate their business and manage their properties as debtors in possession, pursuant ~~2002~~to sections 1107 and 1108 of the Bankruptcy Code.

On ~~July 8~~August 15, 2002, the ~~Registrant~~Debtors ~~filed~~submitted anto ~~application with~~ the ~~United States~~ Bankruptcy Court ~~for~~their ~~the~~required ~~District~~consolidated ofMonthly ~~Delaware~~Operating ~~(the~~Report ~~“Bankruptcy~~for ~~Court”) to retain~~the ~~Ernst~~period &from ~~Young~~December 17, ~~LLP~~2001 ~~(“E&Y”)~~to asJune 30, ~~the~~2002. ~~independent~~A ~~auditors~~copy of ~~the Company to replace~~ ~~Arthur Andersen, subject to~~ the ~~approval~~text of the ~~Bankruptcy~~report ~~Court~~as infiled ~~connection~~ with the ~~Company’s~~Bankruptcy ~~chapter~~Court, ~~11 cases. The decision to change auditors was~~excluding ~~recommended~~exhibits, byis ~~the~~attached ~~Audit~~hereto ~~Committee~~as ofExhibit 99.1 ~~the~~and ~~Registrant’s~~is ~~Board of Directors and~~incorporated ~~approved~~herein by ~~the Registrant’s Board of Directors~~reference.

AsThe ~~previously~~data ~~disclosed,~~and ~~during~~information contained in the ~~years~~Monthly ~~ended~~Operating ~~December 31,~~Report is ~~2001~~presented ~~and~~in ~~2000~~a form prescribed by applicable bankruptcy laws and ~~through~~for ~~July 1,~~a ~~2002,~~period ~~there~~shorter ~~were~~or nootherwise ~~disagreements~~different ~~between~~than ~~the~~is ~~Company~~required ~~and Arthur~~for ~~Andersen~~reports onfiled ~~any~~pursuant ~~matter~~to ofthe ~~accounting~~Securities ~~principle~~Exchange orAct ~~practice,~~of ~~financial~~1934. ~~statement~~Such ~~disclosure,~~information orwas ~~auditing~~not ~~scope~~audited or ~~procedure~~reviewed ~~which,~~by ifindependent ~~not~~accountants and ~~resolved~~is subject to ~~Arthur Andersen’s~~future ~~satisfaction,~~adjustment ~~would~~and ~~have~~reconciliation. ~~caused~~The itMonthly Operating toReport ~~make~~was ~~reference~~not toprepared for the ~~subject~~purpose of providing a ~~matter~~basis for an investment decision in ~~connection~~NationsRent’s ~~with~~common ~~its~~stock or debt. The report onmay contain forward-looking statements subject to various assumptions regarding the ~~Company’s~~operating ~~consolidated~~performance ~~financial~~of the Debtors that may not be realized. These forward-looking statements are ~~for~~subject ~~such~~to ~~years;~~significant business, economic and ~~there~~competitive uncertainties ~~were~~and noother ~~reportable~~contingencies, ~~events~~many asof ~~defined~~which ~~in Item 304~~are ~~(a)~~beyond ~~(1)~~the control ~~(v)~~ of ~~Regulation S-K~~the Debtors.

InThe combined statements of the ~~years~~Debtors ~~ending~~have ~~December 31~~been prepared assuming continuity of operations, ~~2001~~realization ~~and~~of ~~2000~~assets and ~~through~~payment ~~the~~of liabilities. ~~date~~Under ~~hereof~~applicable bankruptcy laws, actions by creditors to collect pre-petition indebtedness owed by the Debtors are stayed ~~Company~~and ~~did~~other ~~not~~pre-petition ~~consult~~contractual ~~E&Y~~obligations ~~with~~cannot ~~respect~~be toenforced against the ~~application~~Debtors. As a result of ~~accounting~~the Chapter 11 petition, ~~principles~~there tocan abe ~~specified~~no ~~transaction,~~assurance ~~either~~that ~~completed~~the orcarrying ~~proposed,~~amounts of assets will be realized or that liabilities will be settled for the ~~type~~amounts recorded. The Debtors filed their proposed Joint Plan of Reorganization ~~audit~~of ~~opinion~~NationsRent, ~~that~~Inc. ~~might~~and beits ~~rendered~~Debtor onSubsidiaries (the “Proposed ~~Company’s~~Plan”) ~~consolidated~~and ~~financial~~related disclosure statement with the ~~statements~~Bankruptcy Court on June 18, or2002. ~~any~~Any ~~other~~plan ~~matters~~of orreorganization approved ~~reportable~~by ~~events~~the asBankruptcy ~~set~~Court ~~forth~~will likely affect the financial information presented in ~~Items~~the ~~304~~Monthly Operating Report and ~~(a)~~may ~~(2)~~materially ~~(i)~~ change the carrying amount of assets and ~~(ii)~~ liabilities presented therein. As a result of ~~Regulation S-K~~these factors, investors should not place undue reliance on the information contained in the Monthly Operating Report.

2NationsRent cautions investors that an investment in any of its securities is highly speculative. NationsRent believes the existing equity securities of NationsRent, including its preferred and common stock, has and will have no value and that any Chapter 11 reorganization plan approved by the Bankruptcy Court will not provide NationsRent’s existing equity holders with any distributions, including any interest in the reorganized debtor. The Proposed Plan filed by the Company in June 2002 does not provide for any value or distribution to equity holders or any cash or debt distribution to holders of general unsecured claims.

Due to material uncertainties, it is not possible to predict the length of time that the Debtors will operate under Chapter 11 protection, the outcome of such proceedings, the effect of the proceedings on the businesses of the Debtors or the potential for recovery by their creditors or security holders.

Complete copies of NationsRent’s informational filings made with the Bankruptcy Court, including the Monthly Operating Report attached as Exhibit 99.1 to this Form 8-K, are available to the public at the office of the clerk of the Bankruptcy Court, 824 Market Street, 5th Floor, Wilmington, Delaware, 19801. The complete Monthly Operating Report may also be available electronically, for a fee, through the Bankruptcy Court’s internet web site, www.deb.uscourts.gov.

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Item 7. Financial Statements and Exhibits

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SIGNATURE

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.

NATIONSRENT, INC. By: /s/ Ezra Shashoua Name: Ezra Shashoua Title: Executive Vice President and Chief Financial Officer


	NATIONSRENT, INC.

	By:	/s/ Ezra Shashoua

		Name: Ezra Shashoua
		Title: Executive Vice President and Chief Financial Officer

Dated: August 15, 2002

~~Dated: July 17, 2002~~-4-

3EXHIBIT INDEX

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Exhibit

Number

Description

Monthly Operating Report for the period from December 17, 2001 to June 30, 2002, as filed with the United States Bankruptcy Court for the District of Delaware in Wilmington, Delaware on August 15, 2002, excluding exhibits.

Filing Compare · NATIONSRENT INC