SEC Comment Letter for RB GLOBAL INC. (RBA) (CIK 0001046102) (RBA) — Apr 23, 2009

RB GLOBAL INC. (RBA) (CIK 0001046102)
Date: April 23, 2009 · CIK: 0001046102 · Accession: 0000000000-09-021623

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 001-13425

Date

December 31, 2007

Author

Mark Kronforst

Form

UPLOAD

Company

RB GLOBAL INC. (RBA) (CIK 0001046102)

Letter

Mail Stop 4561 A p r i l 2 3 , 2 0 0 9 Robert S. Armstrong Chief Financial Officer Ritchie Bros. Auctioneers Incorporated 6500 River Road Richmond, British Co lumbia V6X 4G5 Canada Re: Ritchie Bros. Auctioneers Incorporated Form 40-F for Fiscal Year Ended December 31, 2007 File No. 001-13425

Dear Mr. Armstrong:

We have completed our review of your Fo rm 40-F and related filings and have no further comments at this time on the specific issues raised.

Sincerely, Mark Kronforst Accounting Branch Chief

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Mail Stop 4561         A p r i l  2 3 ,  2 0 0 9   Robert S. Armstrong Chief Financial Officer Ritchie Bros. Auctioneers Incorporated 6500 River Road Richmond, British Co lumbia V6X 4G5
Canada
Re: Ritchie Bros. Auctioneers Incorporated
 Form 40-F for Fiscal Year Ended December 31, 2007  File No. 001-13425

Dear Mr. Armstrong:

We have completed our review of your Fo rm 40-F and related filings and have no
further comments at this time on the specific issues raised.

Sincerely,      Mark Kronforst Accounting Branch Chief

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