SEC Company Response from Biglari Holdings Inc. (BH, BH-A) (CIK 0001726173) (BH) — Mar 28, 2018
Biglari Holdings Inc. (BH, BH-A) (CIK 0001726173)
Date: March 28, 2018 · CIK: 0001726173 · Accession: 0001193125-18-099786
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-222267
Letter
VIA EDGAR Office of Transportation and Leisure Division of Corporation Finance Washington, D.C. 20549 Re: NBHSA Inc. Registration Statement on Form S-4 File No. 333-222267
Dear Mr. McWilliams:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, NBHSA Inc. respectfully requests that the effective date of the above-referenced Registration Statement on Form S-4 be accelerated by the staff of the U.S. Securities and Exchange Commission to March 30, 2018 at 5:30 p.m., Eastern Time, or as soon thereafter as practicable.
Please contact Marc S. Gerber of Skadden, Arps, Slate, Meagher & Flom LLP at (202) 371-7233 with any questions you may have regarding this request.
/s/ Bruce Lewis
Bruce Lewis
Controller (Principal Financial and Accounting Officer)
cc: Marc S. Gerber, Esq.
Brian V. Breheny, Esq.
Skadden, Arps, Slate, Meagher & Flom LLP
Robert A. Koenig, Esq.
Latham & Watkins LLP
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CORRESP 1 filename1.htm CORRESP NBHSA Inc. 17802 IH 10 WEST, SUITE 400 SAN ANTONIO, TEXAS 78257 TELEPHONE (210) 344-3400 FAX (210) 344-3411 March 28, 2018 VIA EDGAR Mr. J. Nolan McWilliams Attorney-Advisor Office of Transportation and Leisure Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: NBHSA Inc. Registration Statement on Form S-4 File No. 333-222267 Dear Mr. McWilliams: Pursuant to Rule 461 under the Securities Act of 1933, as amended, NBHSA Inc. respectfully requests that the effective date of the above-referenced Registration Statement on Form S-4 be accelerated by the staff of the U.S. Securities and Exchange Commission to March 30, 2018 at 5:30 p.m., Eastern Time, or as soon thereafter as practicable. Please contact Marc S. Gerber of Skadden, Arps, Slate, Meagher & Flom LLP at (202) 371-7233 with any questions you may have regarding this request. /s/ Bruce Lewis Bruce Lewis Controller (Principal Financial and Accounting Officer) cc: Marc S. Gerber, Esq. Brian V. Breheny, Esq. Skadden, Arps, Slate, Meagher & Flom LLP Robert A. Koenig, Esq. Latham & Watkins LLP