SEC Company Response from Biglari Holdings (BH) — Jan 22, 2026
Biglari Holdings Inc.
Date: Jan. 22, 2026 · CIK: 0001726173 · Accession: 0000921895-26-000137
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292783
Letter
Re: Biglari Holdings Inc. (the "Company") Registration Statement on Form S-3 (No. 333-292783)
O L S H A N
1325 AVENUE OF THE AMERICAS ● NEW YORK, NEW YORK 10019
TELEPHONE: 212.451.2300 ● FACSIMILE : 212.451.2222
January 22, 2026
VIA EDGAR
U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn.: Eddie Kim Office of Trade & Services
Ladies and Gentlemen:
Pursuant to Rule 461(a) of the General Rules and Regulations under the Securities Act of 1933, as amended, we respectfully request that the effective date of the Company's Registration Statement on Form S-3 (File No. 333-292783) be accelerated by the Securities and Exchange Commission to 9:00 a.m. Eastern Time on January 26, 2026, or as soon as practicable thereafter.
We request that we be notified of such effectiveness by a telephone call or e-mail to the undersigned at (212) 451-2230 or mneidell@olshanlaw.com and that such effectiveness also be confirmed in writing.
Very truly yours,
/s/ Michael R. Neidell
Michael R. Neidell
cc: Mr. Bruce Lewis
O L S H A N F R O M E W O L O S K Y L L P WWW.OLSHANLAW.COM
Biglari Holdings Inc. 19100 RIDGEWOOD PARKWAY, SUITE 1200
SAN ANTONIO, TEXAS
January 22, 2026
VIA EDGAR
U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549
Attention: Eddie Kim Office of Trade & Services
Re: Biglari Holdings Inc. Registration Statement on Form S-3 (No. 333-292783)
Ladies and Gentlemen:
Biglari Holdings Inc. hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated by the Securities and Exchange Commission to 9:00 a.m. Eastern Time on January 26, 2026, or as soon as practicable thereafter.
Very truly yours,
BIGLARI HOLDINGS INC.
Show Raw Text
CORRESP 1 filename1.htm O L S H A N 1325 AVENUE OF THE AMERICAS ● NEW YORK, NEW YORK 10019 TELEPHONE: 212.451.2300 ● FACSIMILE : 212.451.2222 January 22, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn.: Eddie Kim Office of Trade & Services Re: Biglari Holdings Inc. (the "Company") Registration Statement on Form S-3 (No. 333-292783) Ladies and Gentlemen: Pursuant to Rule 461(a) of the General Rules and Regulations under the Securities Act of 1933, as amended, we respectfully request that the effective date of the Company's Registration Statement on Form S-3 (File No. 333-292783) be accelerated by the Securities and Exchange Commission to 9:00 a.m. Eastern Time on January 26, 2026, or as soon as practicable thereafter. We request that we be notified of such effectiveness by a telephone call or e-mail to the undersigned at (212) 451-2230 or mneidell@olshanlaw.com and that such effectiveness also be confirmed in writing. Very truly yours, /s/ Michael R. Neidell Michael R. Neidell cc: Mr. Bruce Lewis O L S H A N F R O M E W O L O S K Y L L P WWW.OLSHANLAW.COM Biglari Holdings Inc. 19100 RIDGEWOOD PARKWAY, SUITE 1200 SAN ANTONIO, TEXAS 78259 January 22, 2026 VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Eddie Kim Office of Trade & Services Re: Biglari Holdings Inc. Registration Statement on Form S-3 (No. 333-292783) Ladies and Gentlemen: Biglari Holdings Inc. hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated by the Securities and Exchange Commission to 9:00 a.m. Eastern Time on January 26, 2026, or as soon as practicable thereafter. Very truly yours, BIGLARI HOLDINGS INC. By: /s/ Bruce Lewis Bruce Lewis Controller and Assistant Secretary