Correspondence 0000950170-23-049233 from Heritage Global Inc. (HGBL) (CIK 0000849145) (HGBL)
Heritage Global Inc. (HGBL) (CIK 0000849145)
Date: Sept. 21, 2023 · CIK: 0000849145 · Accession: 0000950170-23-049233
AI Filing Summary & Sentiment
File numbers found in text: 333-274514
Letter
Heritage Global Inc.
12625 High Bluff Drive, Suite 305
San Diego, CA 92130
September 21, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance 100 F Street, NE
Washington, D.C. 20549 Attention: Rucha Pandit
Re: Heritage Global Inc.
Registration Statement on Form S-3
File No. 333-274514
Acceleration Request
Requested Date: September 25, 2023
Requested Time: 4:00 p.m. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Heritage Global Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-274514) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Jon Stanley, of Bass, Berry & Sims PLC by telephone at (615) 742-6257. We also respectfully request that a copy of the written order from the Securities and Exchange Commission verifying the effective date and time of the Registration Statement be sent to our counsel, Jon Stanley, of Bass, Berry & Sims PLC by e-mail at jstanley@bassberry.com.
If you have any questions, please feel free to contact Jon Stanley, of Bass, Berry & Sims PLC at (615) 742-6257. Thank you for your cooperation and prompt attention to this matter.
Sincerely,
Heritage Global Inc.
Show Raw Text
CORRESP 1 filename1.htm CORRESP Heritage Global Inc. 12625 High Bluff Drive, Suite 305 San Diego, CA 92130 September 21, 2023 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Attention: Rucha Pandit Re: Heritage Global Inc. Registration Statement on Form S-3 File No. 333-274514 Acceleration Request Requested Date: September 25, 2023 Requested Time: 4:00 p.m. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Heritage Global Inc. (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-3 (File No. 333-274514) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. Once the Registration Statement is effective, please orally confirm the event with our counsel, Jon Stanley, of Bass, Berry & Sims PLC by telephone at (615) 742-6257. We also respectfully request that a copy of the written order from the Securities and Exchange Commission verifying the effective date and time of the Registration Statement be sent to our counsel, Jon Stanley, of Bass, Berry & Sims PLC by e-mail at jstanley@bassberry.com. If you have any questions, please feel free to contact Jon Stanley, of Bass, Berry & Sims PLC at (615) 742-6257. Thank you for your cooperation and prompt attention to this matter. Sincerely, Heritage Global Inc. By: /s/ Brian J. Cobb Name: Brian J. Cobb Title: Chief Financial Officer