SEC Comment Letter 0000000000-23-010436 to Heritage Global Inc. (HGBL) (CIK 0000849145) (HGBL)
Heritage Global Inc. (HGBL) (CIK 0000849145)
Date: Sept. 21, 2023 · CIK: 0000849145 · Accession: 0000000000-23-010436
AI Filing Summary & Sentiment
File numbers found in text: 333-274514
Letter
United States securities and exchange commission logo September 21, 2023 Brian Cobb Chief Financial Officer Heritage Global Inc. 12625 High Bluff Drive, Suite 305 San Diego, CA 92130 Re:Heritage Global Inc. Registration Statement on Form S-3 Filed September 14, 2023 File No. 333-274514 Dear Brian Cobb: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Rucha Pandit at (202) 551-6022 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Jon Stanley
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United States securities and exchange commission logo
September 21, 2023
Brian Cobb
Chief Financial Officer
Heritage Global Inc.
12625 High Bluff Drive, Suite 305
San Diego, CA 92130
Re:Heritage Global Inc.
Registration Statement on Form S-3
Filed September 14, 2023
File No. 333-274514
Dear Brian Cobb:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Rucha Pandit at (202) 551-6022 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Jon Stanley