Neff neffer says "neffer" to a rental. Equipment rentals account for most of its revenue, but it also sells new and used equipment and provides repair and parts services. Earth-moving equipment makes up about 50% of Neff's rental fleet, which also includes compressors, generators, lifts, and other equipment for construction and industrial uses. The company has about 60 locations in a dozen or so US states, mainly in the South and West. Neff Rental serves a diverse range of customers, from golf course developers to oil exploration giants. Neff filed for Chapter 11 bankruptcy in May 2010, emerging in October via a deal that gives control to Wayzata Investment Partners, its first-lien lenders.