SEC Comment Letter for Biglari Holdings (BH) — Jan 27, 2026
Biglari Holdings Inc.
Date: Jan. 27, 2026 · CIK: 0001726173 · Accession: 0000000000-26-000905
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292783
Letter
Re: Biglari Holdings Inc. Registration Statement on Form S-3 Filed January 16, 2026 File No. 333-292783 Dear Sardar Biglari:
January 22, 2026
Sardar Biglari Chief Executive Officer Biglari Holdings Inc. 19100 Ridgewood Parkway, Suite 1200 San Antonio, Texas 78259
This is to advise you that we have not reviewed and will not review your registration statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Eddie Kim at 202-551-8713 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Trade &
Services
cc: Michael R. Neidell, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 22, 2026 Sardar Biglari Chief Executive Officer Biglari Holdings Inc. 19100 Ridgewood Parkway, Suite 1200 San Antonio, Texas 78259 Re: Biglari Holdings Inc. Registration Statement on Form S-3 Filed January 16, 2026 File No. 333-292783 Dear Sardar Biglari: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Eddie Kim at 202-551-8713 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Michael R. Neidell, Esq. </TEXT> </DOCUMENT>