SEC Comment Letter for LIQUIDITY SERVICES INC (LQDT) (CIK 0001235468) (LQDT) — Jun 7, 2022
LIQUIDITY SERVICES INC (LQDT) (CIK 0001235468)
Date: June 7, 2022 · CIK: 0001235468 · Accession: 0000000000-22-006146
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File numbers found in text: 000-51813
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United States securities and exchange commission logo
June 7, 2022
William Angrick
Chairman of the Board of Directors and Chief Executive Officer
Liquidity Services, Inc.
6931 Arlington Road, Suite 200
Bethesda, MD 20814
Re:Liquidity Services, Inc.
Form 10-K for Fiscal Year Ended September 30, 2021
Filed December 9, 2021
File No. 000-51813
Dear Mr. Angrick:
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,
Division of Corporation Finance
Office of Trade & Services