SEC Comment Letter for BRC Group Holdings, Inc. (RILY, RILYG, RILYL, RILYN, RILYP, RILYT, RILYZ) (CIK 0001464790) (RILY) — Dec 13, 2018
BRC Group Holdings, Inc. (RILY, RILYG, RILYL, RILYN, RILYP, RILYT, RILYZ) (CIK 0001464790)
Date: Dec. 13, 2018 · CIK: 0001464790 · Accession: 0000000000-18-038025
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File numbers found in text: 333-228731
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December 13, 2018
Bryant Riley
Co-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 December 10, 2018
File No. 333-228731
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 Scott M. Anderegg, Attorney, at 202-551-3342 with any questions.
Sincerely,
Division of Corporation Finance
Office of Consumer Products