SEC Comment Letter for RB GLOBAL INC. (RBA) (CIK 0001046102) (RBA) — Nov 17, 2016
RB GLOBAL INC. (RBA) (CIK 0001046102)
Date: Nov. 17, 2016 · CIK: 0001046102 · Accession: 0000000000-16-101424
AI Filing Summary & Sentiment
Reasoning
Letter
Mail Stop 4561 November 17, 2016 Mr. Ravichandra K. Saligram Chief Executive Officer Ritchie Bros. Auctioneers Incorporated 9500 Glenlyon Parkway Burnaby, British Columbia, Canada V5J 0C6
Re: Ritchie Bros. Auctioneers Incorporated Form 10-K for the Fiscal Year Ended December 31, 2015 Filed February 25, 2016 File No. 001 -13425
Dear Mr. Saligram :
We have completed our review of your filing. 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.
Sincerely,
/s/ Kathleen Collins
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Mail Stop 4561 November 17, 2016 Mr. Ravichandra K. Saligram Chief Executive Officer Ritchie Bros. Auctioneers Incorporated 9500 Glenlyon Parkway Burnaby, British Columbia, Canada V5J 0C6 Re: Ritchie Bros. Auctioneers Incorporated Form 10-K for the Fiscal Year Ended December 31, 2015 Filed February 25, 2016 File No. 001 -13425 Dear Mr. Saligram : We have completed our review of your filing. 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. Sincerely, /s/ Kathleen Collins Kathleen Collins Accounting Branch Chief Office of Information Technologi es and Services