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SEC Comment Letter 0000000000-23-002974 to BRC Inc. (BRCC)

BRC Inc.
Date: March 24, 2023 · CIK: 0001891101 · Accession: 0000000000-23-002974

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File numbers found in text: 333-270727

Date
March 24, 2023
Author
Andrew McCormick
Form
UPLOAD
Company
BRC Inc.

Letter

United States securities and exchange commission logo March 24, 2023 Andrew McCormick General Counsel BRC Inc. 1144 S. 500 W Salt Lake City, UT 84101 Re:BRC Inc. Registration Statement on Form S-3 Filed March 21, 2023 File No. 333-270727 Dear Andrew McCormick: 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 Erin Donahue at 202-551-6063 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing

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United States securities and exchange commission logo
March 24, 2023
Andrew McCormick
General Counsel
BRC Inc.
1144 S. 500 W
Salt Lake City, UT 84101
Re:BRC Inc.
Registration Statement on Form S-3
Filed March 21, 2023
File No. 333-270727
Dear Andrew McCormick:
            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 Erin Donahue at 202-551-6063 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing