Correspondence 0001213900-26-014303 from BRC Group Holdings, Inc. (RILY)
BRC Group Holdings, Inc.
Date: Feb. 10, 2026 · CIK: 0001464790 · Accession: 0001213900-26-014303
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Reasoning
File numbers found in text: 333-293348
Letter
VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance BRC Group Holdings, Inc. Registration Statement on Form S-1 File No. 333-293348 Request for Acceleration of Effectiveness
Re:
Dear Ms. Mateo:
Pursuant to Rule 461 of the Securities Act of 1933, as amended (the " Act "), BRC Group Holdings, Inc., a Delaware corporation (the " Company "), hereby respectfully requests that the Securities and Exchange Commission (" Commission ") take appropriate action to cause the above-referenced Registration Statement to become effective at 5:00 PM Eastern Time on February 12, 2026, or as soon thereafter as practicable, unless we or our outside counsel, The NBD Group, Inc., request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, The NBD Group, Inc., by calling Sara Terheggen at (310) 890-0110.
Very truly yours,
BRC GROUP HOLDINGS, INC.
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CORRESP
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VIA EDGAR
February 10, 2026
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: Ms. Madeleine Joy Mateo
Re:
BRC Group Holdings, Inc.
Registration Statement on Form S-1
File No. 333-293348
Request for Acceleration of Effectiveness
Dear Ms. Mateo:
Pursuant to Rule 461 of the Securities Act of
1933, as amended (the " Act "), BRC Group Holdings, Inc., a Delaware corporation (the " Company "),
hereby respectfully requests that the Securities and Exchange Commission (" Commission ") take appropriate action to
cause the above-referenced Registration Statement to become effective at 5:00 PM Eastern Time on February 12, 2026, or as soon thereafter
as practicable, unless we or our outside counsel, The NBD Group, Inc., request by telephone that such Registration Statement be declared
effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under
the Act.
Once the Registration Statement is effective,
please orally confirm the event with our counsel, The NBD Group, Inc., by calling Sara Terheggen at (310) 890-0110.
Very truly yours,
BRC GROUP HOLDINGS, INC.
/s/ Scott Yessner
Name:
Scott Yessner
Title:
Executive Vice President and
Chief Financial Officer
cc: Sara Terheggen, The NBD Group, Inc.