SEC Comment Letter for BRC Group Holdings, Inc. (RILY, RILYG, RILYL, RILYN, RILYP, RILYT, RILYZ) (CIK 0001464790) (RILY) — Mar 26, 2018
BRC Group Holdings, Inc. (RILY, RILYG, RILYL, RILYN, RILYP, RILYT, RILYZ) (CIK 0001464790)
Date: March 26, 2018 · CIK: 0001464790 · Accession: 0000000000-18-009092
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File numbers found in text: 333-223789
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Mail Stop 3561 March 23, 2018 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 March 20, 2018 File No. 333-223789 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/ Mara L. R ansom Mara L. Ransom Assistant Director Office of Consumer Products