SEC Company Response from BRC Group Holdings, Inc. (RILY, RILYG, RILYL, RILYN, RILYP, RILYT, RILYZ) (CIK 0001464790) (RILY) — Oct 12, 2012

BRC Group Holdings, Inc. (RILY, RILYG, RILYL, RILYN, RILYP, RILYT, RILYZ) (CIK 0001464790)
Date: Oct. 12, 2012 · CIK: 0001464790 · Accession: 0001144204-12-055971

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File numbers found in text: 000-54010

Referenced dates: September 27, 2012

Date

October 12, 2012

Author

/s/ Scott M. Stanton

Form

CORRESP

Company

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

Letter

United States Securities and Exchange Commission Division of Corporation Finance Attention: Jennifer Thompson Re: Great American Group, Inc. Form 10-K for the year ended December 31, 2011 Filed March 30, 2012 File No. 000-54010

Dear Ms. Thompson:

We are counsel to Great American Group, Inc. and write on its behalf. This letter confirms the conversation I had yesterday with Lisa Sellars. Great American Group, Inc. is diligently working on its response to the letter of comment from the staff of the Securities and Exchange Commission dated September 27, 2012, and expects to file such response no later than October 26, 2012.

Please contact me at (858) 720-5141 if you have any questions. Thank you.

Sincerely,
/s/ Scott M. Stanton

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CORRESP
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    12531
        High Bluff Drive

        San Diego, California

        92130-2040

        Telephone:
        858.720.5100

        Facsimile:
        858.720.5125

www.mofo.com

    morrison &
        foerster llp

        new york, san
        francisco,

        los angeles, palo alto,

        sacramento, san diego,

        denver, northern virginia,

        washington, d.c.

        tokyo, london,
        brussels,

        beijing, shanghai, hong kong

    October 12, 2012
    Writer's Direct
    Contact

    858.720.5141

    SStanton@mofo.com

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 Attention: Jennifer Thompson

Accounting Branch Chief

 Re: Great American Group, Inc.

  Form 10-K for the year ended December 31, 2011

  Filed March 30, 2012

  File No. 000-54010

Dear Ms. Thompson:

We are counsel to Great American Group, Inc. and write on its
behalf. This letter confirms the conversation I had yesterday with Lisa Sellars. Great American Group, Inc. is diligently working
on its response to the letter of comment from the staff of the Securities and Exchange Commission dated September 27, 2012, and
expects to file such response no later than October 26, 2012.

Please contact me at (858) 720-5141 if you have any questions.
Thank you.

Sincerely,

/s/ Scott M. Stanton

Scott M. Stanton

 cc: Paul Erickson, Great American Group, Inc.

SecProbe.io