SEC Comment Letter for BRC Group Holdings, Inc. (RILY, RILYG, RILYL, RILYN, RILYP, RILYT, RILYZ) (CIK 0001464790) (RILY) — Sep 30, 2019

BRC Group Holdings, Inc. (RILY, RILYG, RILYL, RILYN, RILYP, RILYT, RILYZ) (CIK 0001464790)
Date: Sept. 30, 2019 · CIK: 0001464790 · Accession: 0000000000-19-014076

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File numbers found in text: 333-233907

Date

September 27, 2019

Author

Phillip J. Ahn

Form

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Company

BRC Group Holdings, Inc. (RILY, RILYG, RILYL, RILYN, RILYP, RILYT, RILYZ) (CIK 0001464790)

Letter

September 27, 2019 Phillip J. Ahn Chief Financial Officer and Chief Operating 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 September 23, 2019 File No. 333-233907 Dear Mr. Ahn: 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, Division of Corporation Finance Office of Consumer Products cc: Sara L. Terheggen

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September 27, 2019
Phillip J. Ahn
Chief Financial Officer and Chief Operating 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 September 23, 2019
File No. 333-233907
Dear Mr. Ahn:
            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,
Division of Corporation Finance
Office of Consumer Products
cc:       Sara L. Terheggen

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