SEC Company Response from BRC Group Holdings, Inc. (RILY, RILYG, RILYL, RILYN, RILYP, RILYT, RILYZ) (CIK 0001464790) (RILY) — Jul 17, 2009
BRC Group Holdings, Inc. (RILY, RILYG, RILYL, RILYN, RILYP, RILYT, RILYZ) (CIK 0001464790)
Date: July 17, 2009 · CIK: 0001464790 · Accession: 0001193125-09-150948
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-159644
Letter
VIA EDGAR AND FACSIMILE United States Securities and Exchange Commission Washington, D.C. 20549 Attn: H. Christopher Owings, Assistant Director Re: Great American Group, Inc. Registration Statement on Form S-4 (File No. 333-159644)
Dear Mr. Owings:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the company hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 p.m. on Friday, July 17, 2009, or as soon as thereafter practicable.
Please note that we acknowledge the following:
•
the company is responsible for the adequacy and accuracy of the disclosure in the filing;
•
staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
•
the company may not assert staff comments or the Declaration of Effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
/s/ Mark D. Klein
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CORRESP 1 filename1.htm Acceleration Request GREAT AMERICAN GROUP, INC. 590 Madison Avenue New York, New York 10022 July 17, 2009 VIA EDGAR AND FACSIMILE United States Securities and Exchange Commission 100 F Street Washington, D.C. 20549 Attn: H. Christopher Owings, Assistant Director Re: Great American Group, Inc. Registration Statement on Form S-4 (File No. 333-159644) Dear Mr. Owings: Pursuant to Rule 461 under the Securities Act of 1933, as amended, the company hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 p.m. on Friday, July 17, 2009, or as soon as thereafter practicable. Please note that we acknowledge the following: • the company is responsible for the adequacy and accuracy of the disclosure in the filing; • staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and • the company may not assert staff comments or the Declaration of Effectiveness of the Registration Statement as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, /s/ Mark D. Klein Mark D. Klein Chief Executive Officer and Chief Financial Officer