SEC Comment Letter 0000000000-24-004156 to LIQUIDITY SERVICES INC (LQDT) (CIK 0001235468) (LQDT)
LIQUIDITY SERVICES INC (LQDT) (CIK 0001235468)
Date: April 17, 2024 · CIK: 0001235468 · Accession: 0000000000-24-004156
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United States securities and exchange commission logo
April 17, 2024
Jorge A. Celaya
Executive Vice President and Chief Financial Officer
Liquidity Services, Inc.
6931 Arlington Road
Suite 460
Bethesda, MD 20814
Re:Liquidity Services, Inc.
Form 10-K for Fiscal Year Ended September 30, 2023
File No. 0-51813
Dear Jorge A. Celaya:
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