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SEC Comment Letter 0000000000-26-003230 to BRC Inc. (BRCC)

BRC Inc.
Date: March 31, 2026 · CIK: 0001891101 · Accession: 0000000000-26-003230

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File numbers found in text: 333-294604

Date
March 31, 2026
Author
Division of
Form
UPLOAD
Company
BRC Inc.

Letter

Re: BRC Inc. Registration Statement on Form S-3 Filed on March 25, 2026 File No. 333-294604 Dear Chris Mondzelewski:

March 31, 2026

Chris Mondzelewski Chief Executive Officer BRC Inc. 3131 W. 2210 S., Suite C West Valley City, UT 84119

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 Sarah Sidwell at 202-551-4733 with any questions.

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
cc: Elizabeth Razzano

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 March 31, 2026

Chris Mondzelewski
Chief Executive Officer
BRC Inc.
3131 W. 2210 S., Suite C
West Valley City, UT 84119

 Re: BRC Inc.
 Registration Statement on Form S-3
 Filed on March 25, 2026
 File No. 333-294604
Dear Chris Mondzelewski:

 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 Sarah Sidwell at 202-551-4733 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
cc: Elizabeth Razzano
</TEXT>
</DOCUMENT>