SEC Comment Letter for Biglari Holdings Inc. (BH, BH-A) (CIK 0001726173) (BH) — Feb 1, 2023

Biglari Holdings Inc. (BH, BH-A) (CIK 0001726173)
Date: Feb. 1, 2023 · CIK: 0001726173 · Accession: 0000000000-23-001017

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File numbers found in text: 001-38477

Date

February 1, 2023

Author

Bruce Lewis

Form

UPLOAD

Company

Biglari Holdings Inc. (BH, BH-A) (CIK 0001726173)

Letter

United States securities and exchange commission logo February 1, 2023 Bruce Lewis Controller Biglari Holdings Inc. 19100 Ridgewood Parkway, Suite 1200 San Antonio, Texas 78259 Re:Biglari Holdings Inc. Form 10-K for Fiscal Year Ended December 31, 2021 Filed February 28, 2022 Form 10-Q for Fiscal Quarter Ended September 30, 2022 Filed November 4, 2022 File No. 001-38477 Dear Bruce Lewis: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Trade & Services

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United States securities and exchange commission logo
February 1, 2023
Bruce Lewis
Controller
Biglari Holdings Inc.
19100 Ridgewood Parkway, Suite 1200
San Antonio, Texas 78259
Re:Biglari Holdings Inc.
Form 10-K for Fiscal Year Ended December 31, 2021
Filed February 28, 2022
Form 10-Q for Fiscal Quarter Ended September 30, 2022
Filed November 4, 2022
File No. 001-38477
Dear Bruce Lewis:
            We have completed our review of your filing.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Trade & Services

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