SEC Comment Letter for BRC Group Holdings, Inc. (RILY, RILYG, RILYL, RILYN, RILYP, RILYT, RILYZ) (CIK 0001464790) (RILY) — Nov 28, 2017
BRC Group Holdings, Inc. (RILY, RILYG, RILYL, RILYN, RILYP, RILYT, RILYZ) (CIK 0001464790)
Date: Nov. 28, 2017 · CIK: 0001464790 · Accession: 0000000000-17-041728
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File numbers found in text: 333-221715
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Mail Stop 3561 November 28, 2017 Bryant Riley Chief Executive Officer B. Riley Financial, Inc. 21255 Burbank Blvd, Suite 400 Woodland Hills, California 91367 Re: B. Riley Financial, Inc. Registration Statement on Form S-3 Filed November 22, 2017 File No. 333-221715 Dear Mr. Riley : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Katherine Bagley at (202) 551 -2545 with any questions. Sincerely, /s/ Lisa M. Kohl for Mara L. Ransom Assistant Director Office of Consumer Products