SEC Company Response from BRC Group Holdings, Inc. (RILY, RILYG, RILYL, RILYN, RILYP, RILYT, RILYZ) (CIK 0001464790) (RILY) — Dec 14, 2018

BRC Group Holdings, Inc. (RILY, RILYG, RILYL, RILYN, RILYP, RILYT, RILYZ) (CIK 0001464790)
Date: Dec. 14, 2018 · CIK: 0001464790 · Accession: 0001615774-18-014464

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File numbers found in text: 333-228731

Date

December 14, 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. 333-228731 Request for Acceleration of Effectiveness

Re:

Dear Mr. Anderegg:

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 December 17, 2018, or as soon thereafter as practicable.

Please contact Sara Terheggen of The NBD Group, Inc. at (408) 201-2964 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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filename1.htm

VIA EDGAR

December 14, 2018

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Attn: Mr. Scott Anderegg

    Re:

    B. Riley Financial, Inc.

    Registration Statement on Form S-3

    File No. 333-228731

    Request for Acceleration of Effectiveness

Dear Mr. Anderegg:

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 December 17, 2018, or as soon thereafter as practicable.

Please contact Sara Terheggen of The NBD
Group, Inc. at (408) 201-2964 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: Sara Terheggen, The NBD Group, Inc.

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