Correspondence 0001140361-26-012387 from BRC Inc. (BRCC)
BRC Inc.
Date: March 31, 2026 · CIK: 0001891101 · Accession: 0001140361-26-012387
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294604
Letter
Re:
BRC Inc. 3131 W. 2210 S., Suite C West Valley City, UT 84119
March 31, 2026
VIA EDGAR
United States Securities and Exchange Commission Division of Corporation Finance Attention: Office of Manufacturing 100 F Street, N.E. Washington, D.C. 20549-0406
BRC Inc.
Registration Statement on Form S-3
Filed on March 25, 2026
File No. 333-294604
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, BRC Inc. (the “ Company ”) hereby respectfully requests that the effectiveness of the Registration Statement on Form S-3 (File No. 333-294604) of the Company (the “ Registration Statement ”), filed with the Securities and Exchange Commission on March 25, 2026 be accelerated so that the Registration Statement shall become effective at 4:00 p.m. (Eastern Time) on April 2, 2026, or as soon as possible thereafter.
The Company hereby confirms that it is aware of its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed offering of the securities specified in the Registration Statement.
It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Elizabeth A. Razzano of Paul Hastings LLP, by telephone at (650) 320-1895 or by email at elizabethrazzano@paulhastings.com. The Company hereby authorizes Ms. Razzano of Paul Hastings LLP to orally modify or withdraw this request for acceleration.
Sincerely,
BRC INC.
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CORRESP 1 filename1.htm BRC Inc. 3131 W. 2210 S., Suite C West Valley City, UT 84119 March 31, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attention: Office of Manufacturing 100 F Street, N.E. Washington, D.C. 20549-0406 Re: BRC Inc. Registration Statement on Form S-3 Filed on March 25, 2026 File No. 333-294604 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, BRC Inc. (the “ Company ”) hereby respectfully requests that the effectiveness of the Registration Statement on Form S-3 (File No. 333-294604) of the Company (the “ Registration Statement ”), filed with the Securities and Exchange Commission on March 25, 2026 be accelerated so that the Registration Statement shall become effective at 4:00 p.m. (Eastern Time) on April 2, 2026, or as soon as possible thereafter. The Company hereby confirms that it is aware of its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed offering of the securities specified in the Registration Statement. It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Elizabeth A. Razzano of Paul Hastings LLP, by telephone at (650) 320-1895 or by email at elizabethrazzano@paulhastings.com. The Company hereby authorizes Ms. Razzano of Paul Hastings LLP to orally modify or withdraw this request for acceleration. Sincerely, BRC INC. By: /s/ Andrew McCormick Andrew McCormick General Counsel and Secretary (CLO) cc: Chris Mondzelewski, Chief Executive Officer Elizabeth A. Razzano, Esq. (Paul Hastings LLP)