SEC Company Response from BRC Group Holdings, Inc. (RILY, RILYG, RILYL, RILYN, RILYP, RILYT, RILYZ) (CIK 0001464790) (RILY) — Apr 4, 2018

BRC Group Holdings, Inc. (RILY, RILYG, RILYL, RILYN, RILYP, RILYT, RILYZ) (CIK 0001464790)
Date: April 4, 2018 · CIK: 0001464790 · Accession: 0001615774-18-002407

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

April 4, 2018

Author

Phillip J. Ahn

Form

CORRESP

Company

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

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance B. Riley Financial, Inc. Registration Statement on Form S-3 File No. 333- 223789 Request for Acceleration of Effectiveness

Re:

Dear Ms. Bagley:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, B. Riley Financial, Inc., a Delaware corporation (the “Company”), hereby 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 April 6, 2018, or as soon thereafter as practicable.

Please contact Scott Stanton of Morrison & Foerster LLP at (858) 720-5141 should you have any questions or require additional information regarding this request.

Very truly yours,
B. RILEY FINANCIAL, INC.

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CORRESP
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VIA EDGAR

April 4, 2018

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attn: Ms. Katherine Bagley

    Re:

    B. Riley Financial, Inc.

    Registration Statement on Form S-3

    File No. 333- 223789

    Request for Acceleration of Effectiveness

Dear Ms. Bagley:

Pursuant to Rule 461 of the Securities Act
of 1933, as amended, B. Riley Financial, Inc., a Delaware corporation (the “Company”), hereby 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 April 6, 2018, or as soon thereafter as practicable.

Please contact Scott Stanton of Morrison &
Foerster LLP at (858) 720-5141 should you have any questions or require additional information regarding this request.

Very truly yours,

B. RILEY FINANCIAL, INC.

/s/ Phillip J. Ahn

Name: Phillip J. Ahn

Title:   Chief Financial Officer and Chief Operating Officer

cc: Scott Stanton, Morrison & Foerster LLP

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