SEC Comment Letter for Great Elm Group, (GEG) — Jan 9, 2026
Great Elm Group, Inc.
Date: Jan. 9, 2026 · CIK: 0001831096 · Accession: 0000000000-26-000284
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292605
Letter
Re: Great Elm Group, Inc. Registration Statement on Form S-3 Filed January 7, 2026 File No. 333-292605 Dear Jason W. Reese:
January 9, 2026
Jason W. Reese Chief Executive Officer & Chairman Great Elm Group, Inc. 3801 PGA Boulevard, Suite 603 Palm Beach Gardens, FL 33410
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 Jan Woo at 202-551-3453 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Technology
cc: Hillary A. Coleman
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 9, 2026 Jason W. Reese Chief Executive Officer & Chairman Great Elm Group, Inc. 3801 PGA Boulevard, Suite 603 Palm Beach Gardens, FL 33410 Re: Great Elm Group, Inc. Registration Statement on Form S-3 Filed January 7, 2026 File No. 333-292605 Dear Jason W. Reese: 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 Jan Woo at 202-551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Hillary A. Coleman </TEXT> </DOCUMENT>