SEC Comment Letter for RB GLOBAL INC. (RBA) (CIK 0001046102) (RBA) — Sep 28, 2010
RB GLOBAL INC. (RBA) (CIK 0001046102)
Date: Sept. 28, 2010 · CIK: 0001046102 · Accession: 0000000000-10-056891
AI Filing Summary & Sentiment
File numbers found in text: 001-13425
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September 28, 2010 Mr. Jeremy Black Corporate Secretary Ritchie Bros. Auctioneers Incorporated 9500 Glenlyon Parkway Burnaby, BC, Canada V5JOC6 Re: Ritchie Bros. Auctioneers Incorporated Form 40-F for the Fiscal Year Ended December 31, 2009 File No. 001-13425 Dear Mr. Black: We have completed our review of your Form 40-F and related filings and have no further comments at this time on the specific issues raised. Sincerely, Patrick Gilmore Accounting Branch Chief