SEC Comment Letter 0000000000-26-001321 to BRC Group Holdings, Inc. (RILY)
BRC Group Holdings, Inc.
Date: Feb. 9, 2026 · CIK: 0001464790 · Accession: 0000000000-26-001321
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Letter
February 9, 2026 Scott Yessner Chief Financial Officer BRC Group Holdings, Inc. 11100 Santa Monica Blvd, Suite 800 Los Angeles, CA 90025 Re:BRC Group Holdings, Inc. Draft Registration Statement on Form S-1 Submitted January 30, 2026 CIK No. 0001464790 Dear Scott Yessner: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and non-public draft submission on EDGAR at least two business days prior to the requested effective date and time. 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 Madeleine Joy Mateo at 202-551-3465 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc:Sara L. Terheggen, Ph.D., J.D.
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February 9, 2026
Scott Yessner
Chief Financial Officer
BRC Group Holdings, Inc.
11100 Santa Monica Blvd, Suite 800
Los Angeles, CA 90025
Re:BRC Group Holdings, Inc.
Draft Registration Statement on Form S-1
Submitted January 30, 2026
CIK No. 0001464790
Dear Scott Yessner:
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement and non-public draft
submission on EDGAR at least two business days prior to the requested effective date and time.
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 Madeleine Joy Mateo at 202-551-3465 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc:Sara L. Terheggen, Ph.D., J.D.