SEC Comment Letter for RB GLOBAL INC. (RBA) (CIK 0001046102) (RBA) — Feb 13, 2013
RB GLOBAL INC. (RBA) (CIK 0001046102)
Date: Feb. 13, 2013 · CIK: 0001046102 · Accession: 0000000000-13-008583
AI Filing Summary & Sentiment
Reasoning
Letter
February 13, 2013 Via E -mail Robert A. McLeod Chief Financial Officer Ritchie Bros. Auctioneers Incorporated 9500 Glenlyon Parkway Burnaby, B.C. Canada V5J 0C6
Re: Ritchie Bros. Auctioneers Incorporated Form 40-F for the Fiscal Year Ended December 31, 2011 Filed February 28, 2012 File No. 001 -13425
Dear Mr. McLeod :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal secur ities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules requ ire.
Sincerely,
/s/ Patrick Gilmore
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February 13, 2013 Via E -mail Robert A. McLeod Chief Financial Officer Ritchie Bros. Auctioneers Incorporated 9500 Glenlyon Parkway Burnaby, B.C. Canada V5J 0C6 Re: Ritchie Bros. Auctioneers Incorporated Form 40-F for the Fiscal Year Ended December 31, 2011 Filed February 28, 2012 File No. 001 -13425 Dear Mr. McLeod : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal secur ities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules requ ire. Sincerely, /s/ Patrick Gilmore Patrick Gilmore Accounting Branch Chief