SEC Comment Letter for BRC Group Holdings, Inc. (RILY, RILYG, RILYL, RILYN, RILYP, RILYT, RILYZ) (CIK 0001464790) (RILY) — Nov 6, 2012
BRC Group Holdings, Inc. (RILY, RILYG, RILYL, RILYN, RILYP, RILYT, RILYZ) (CIK 0001464790)
Date: Nov. 6, 2012 · CIK: 0001464790 · Accession: 0000000000-12-060916
AI Filing Summary & Sentiment
Reasoning
Letter
November 6 , 2012 Via E -mail Paul S. Erickson Chief Financial Officer Great American Group, Inc. 21860 Burbank Boulevard, Suite 300 South Woodland Hills, CA 91367
Re: Great American Group, Inc. Form 10-K for the year ended December 31, 2011 Filed March 30, 2012 File No. 000 -54010
Dear Mr. Erickson :
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 securities la ws 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 require.
Sincerely,
/s/ Jennifer Thompson
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November 6 , 2012 Via E -mail Paul S. Erickson Chief Financial Officer Great American Group, Inc. 21860 Burbank Boulevard, Suite 300 South Woodland Hills, CA 91367 Re: Great American Group, Inc. Form 10-K for the year ended December 31, 2011 Filed March 30, 2012 File No. 000 -54010 Dear Mr. Erickson : 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 securities la ws 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 require. Sincerely, /s/ Jennifer Thompson Jennifer Thompson Accounting Branch Chief