SEC Company Response from BRC Group Holdings, Inc. (RILY, RILYG, RILYL, RILYN, RILYP, RILYT, RILYZ) (CIK 0001464790) (RILY) — Nov 5, 2014
BRC Group Holdings, Inc. (RILY, RILYG, RILYL, RILYN, RILYP, RILYT, RILYZ) (CIK 0001464790)
Date: Nov. 5, 2014 · CIK: 0001464790 · Accession: 0001615774-14-000262
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-198814
Letter
11100 Santa Monica Blvd., Ste. 800
Los Angeles, CA 90025
Tel: (310) 689-5235
www.brileyfin.com
November 5, 2014
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: Mara L. Ransom, Dietrich King and Daniel Porco
Re: B. Riley Financial, Inc. (f/k/a Great American Group, Inc.)
Registration Statement on Form S-1, as amended
File No. 333-198814
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, B. Riley Financial, Inc., a Delaware corporation (f/k/a Great American Group, Inc.) (the “Company”), hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement to become effective at 4:30 PM, New York City time, on November 7, 2014, or as soon thereafter as possible on such date. The Company also requests the Commission to specifically confirm such effective date and time to the Company in writing.
The Company hereby acknowledges that:
Should the Commission or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
The Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Should you have any questions or require any additional information with respect to this filing, please contact Scott Stanton at (858) 720-5141. Thank you for your assistance and cooperation.
Very truly yours,
B. RILEY FINANCIAL, INC.
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filename1.htm
11100 Santa Monica Blvd.,
Ste. 800
Los Angeles, CA 90025
Tel: (310) 689-5235
www.brileyfin.com
November 5, 2014
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: Mara L. Ransom, Dietrich King and Daniel Porco
Re: B. Riley Financial, Inc. (f/k/a Great
American Group, Inc.)
Registration Statement on Form S-1, as amended
File No. 333-198814
Request for Acceleration of Effectiveness
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended,
B. Riley Financial, Inc., a Delaware corporation (f/k/a Great American Group, Inc.) (the “Company”), hereby requests
that the Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced
Registration Statement to become effective at 4:30 PM, New York City time, on November 7, 2014, or as soon thereafter
as possible on such date. The Company also requests the Commission to specifically confirm such effective date and time to the
Company in writing.
The Company hereby acknowledges that:
Should the Commission or the staff of the Commission (the “Staff”), acting
pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with
respect to the filing;
The action of the Commission or the Staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the
disclosure in the filing; and
The Company may not assert Staff comments and the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Should you have any questions or require any additional information
with respect to this filing, please contact Scott Stanton at (858) 720-5141. Thank you for your assistance and cooperation.
Very truly yours,
B. RILEY FINANCIAL, INC.
/s/
Phillip J. Ahn
Name: Phillip J. Ahn
Title: Chief Financial Officer
and Chief Operating Officer
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