<SEC-DOCUMENT>0001104659-23-034538.txt : 20230320
<SEC-HEADER>0001104659-23-034538.hdr.sgml : 20230320
<ACCEPTANCE-DATETIME>20230320171511
ACCESSION NUMBER:		0001104659-23-034538
CONFORMED SUBMISSION TYPE:	424B3
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20230320
DATE AS OF CHANGE:		20230320

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RITCHIE BROS AUCTIONEERS INC
		CENTRAL INDEX KEY:			0001046102
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A6
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		424B3
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-270559
		FILM NUMBER:		23747117

	BUSINESS ADDRESS:	
		STREET 1:		9500 GLENLYON PARKWAY
		CITY:			BURNABY
		STATE:			A1
		ZIP:			V5J 0C6
		BUSINESS PHONE:		7783315500

	MAIL ADDRESS:	
		STREET 1:		9500 GLENLYON PARKWAY
		CITY:			BURNABY
		STATE:			A1
		ZIP:			V5J 0C6
</SEC-HEADER>
<DOCUMENT>
<TYPE>424B3
<SEQUENCE>1
<FILENAME>tm239963-2_424b3.htm
<DESCRIPTION>424B3
<TEXT>
<html>
  <head>
    <title>tm239963-2_424b3 - none - 2.531242s</title>
  </head>
  <body style="margin-left:auto;margin-right:auto;width:595.31pt;">
    <div style="page-break-after:always; width:595.3pt;margin-left:auto;margin-right:auto;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:10pt;">
      <div style="padding:0pt;margin:0pt;font-family:calibri, arial, sans-serif;font-weight:normal;font-style:normal;font-size:8pt;line-height:8pt;">
        <a style="text-decoration:none;color:#003366;" href="#TOC">TABLE OF CONTENTS</a>
      </div>
      <div style="margin-top:22pt;margin-bottom:19.71pt;margin-left:69pt;width:456pt;">
        <div style="text-align:right; width:456pt;font-weight:bold;">
          <font style="letter-spacing:-0.2pt;">&#8202;Filed Pursuant to Rule 424(b)(3)</font>
          <br >
          <font style="letter-spacing:-0.2pt;">&#8202;Registration Statement No. 333-270559</font>&#8203;</div>
        <div style="margin-top:11.7pt; width:456pt; line-height:12pt;font-weight:bold;">
          <font style="letter-spacing:-0.2pt;">PROSPECTUS</font><font style="font-weight:normal;letter-spacing:0.2pt;"> </font>
        </div>
        <div style="position:relative;margin-top:26pt; text-align:center; width:456pt;">
          <img src="lg_ritchiebros-4clr.jpg" alt="[MISSING IMAGE: lg_ritchiebros-4clr.jpg]" height="63" width="320" >
        </div>
        <div style="margin-top:25.41pt; text-align:center; width:456pt; line-height:16pt;font-weight:bold;font-size:14pt;">
          <font style="letter-spacing:-0.28pt;">Up to 7,584,481 Common Shares</font><font style="font-weight:normal;letter-spacing:0.28pt;"> </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:11.5pt;">
          <font style="letter-spacing:0.2pt;">On January&#160;22, 2023, Ritchie Bros. Auctioneers Incorporated (the &#8220;Company&#8221;, &#8220;we&#8221; or &#8220;us&#8221;) entered into a securities purchase agreement with certain funds affiliated with Starboard Value&#160;LP (the &#8220;Purchasers&#8221;), and, for certain purposes, Starboard Value&#160;LP and Jeffrey C. Smith, pursuant to which we agreed to issue and sell to the Purchasers (i)&#160;an aggregate of 485,000,000 senior preferred shares of the Company designated as Series&#160;A Senior Preferred Shares (the &#8220;Series&#160;A Preferred Shares&#8221;), which are convertible into our common shares, for an aggregate purchase price of $485.0&#160;million, and (ii)&#160;an aggregate of 251,163 of our common shares (the &#8220;Common Purchased Shares&#8221;), for an aggregate purchase price of approximately $15.0&#160;million. The transactions contemplated by the securities purchase agreement (the &#8220;PIPE Transaction&#8221;) closed on February&#160;1, 2023. We refer to the Purchasers, together with their respective permitted transferees, pledgees, donees, assignees or other successors, as applicable, as the &#8220;selling shareholders&#8221; for purposes of this prospectus. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:11.5pt;">
          <font style="letter-spacing:0.2pt;">This prospectus may be used to offer and sell up to an aggregate of up to 7,584,481 of the Company&#8217;s common shares, which includes the Common Purchased Shares and common shares that are issuable upon conversion of the Series&#160;A Preferred Shares. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:11.5pt;">
          <font style="letter-spacing:0.2pt;">We are registering the resale of the common shares by the selling shareholders in order to satisfy certain registration rights we have granted to the Purchasers pursuant to a registration rights agreement entered into in connection with the PIPE Transaction. We are not selling any common shares under this prospectus and will not receive any proceeds from the sale of common shares by the selling shareholders. All fees and expenses of registration incurred in connection with this offering are being borne by us. The selling shareholders will be responsible for all underwriting discounts and selling commissions, if any, in connection with the sale of the common shares offered by this prospectus or any related prospectus supplement. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:11.5pt;">
          <font style="letter-spacing:0.2pt;">The selling shareholders may offer and sell our common shares from time to time. The selling shareholders and any of their permitted transferees may offer and sell the common shares covered by this prospectus in a number of different ways and at varying prices. See &#8220;Plan of Distribution&#8221; for additional information. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:11.5pt;">
          <font style="letter-spacing:0.2pt;">We may amend or supplement this prospectus from time to time by filing amendments or supplements as required. You should carefully read this prospectus, any prospectus supplement and any free writing prospectus, as well as any documents incorporated in any of the foregoing by reference, before you invest in our securities. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:11.5pt;">
          <font style="letter-spacing:0.2pt;">Our common shares are listed under the symbol &#8220;RBA&#8221; on The New York Stock Exchange and the Toronto Stock Exchange. On March&#160;14, 2023, the&#160;last reported sale price of our common shares on The New York Stock Exchange was $53.51 per share, and the last reported sale price of our common shares on the Toronto Stock Exchange was $73.14 CAD per share. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:11.5pt;font-style:italic;font-weight:bold;">
          <font style="letter-spacing:-0.2pt;">INVESTING IN OUR SECURITIES INVOLVES A HIGH DEGREE OF RISK. YOU SHOULD REVIEW CAREFULLY THE RISKS AND UNCERTAINTIES REFERENCED UNDER THE HEADING &#8220;RISK FACTORS&#8221; ON PAGE <a href="#tRIFA">8</a> OF THIS PROSPECTUS AS WELL AS THOSE CONTAINED IN ANY PROSPECTUS SUPPLEMENT OR RELATED FREE WRITING PROSPECTUS AND IN THE OTHER DOCUMENTS THAT ARE INCORPORATED HEREIN OR THEREIN BY REFERENCE.</font><font style="font-style:normal;font-weight:normal;letter-spacing:0.2pt;"> </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:11.5pt;font-weight:bold;">
          <font style="letter-spacing:-0.2pt;">Neither the Securities and Exchange Commission nor any state securities commission has approved or disapproved of these securities or determined if this prospectus is truthful or complete. Any representation to the contrary is a criminal offense.</font><font style="font-weight:normal;letter-spacing:0.2pt;"> </font>
        </div>
        <div style="margin-top:36pt; text-align:center; width:456pt; line-height:12pt;font-weight:bold;">
          <font style="letter-spacing:-0.2pt;">The date of this prospectus is March&#160;15, 2023.</font>
        </div>
      </div>
      <hr >
    </div>
    <div style="page-break-after:always; width:595.3pt;margin-left:auto;margin-right:auto;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:10pt;">
      <div style="padding:0pt;margin:0pt;font-family:calibri, arial, sans-serif;font-weight:normal;font-style:normal;font-size:8pt;line-height:8pt;">
        <a style="text-decoration:none;color:#003366;" href="#TOC">TABLE OF CONTENTS</a><a name="TOC">&#8203;</a>
      </div>
      <div style="margin-top:22pt;height:12pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">&#160;</font>
          <br >
        </div>
      </div>
      <div style="margin-top:6pt;height:660pt;margin-left:69pt;width:456pt;">
        <div style="text-align:center; width:456pt; line-height:12pt;font-weight:bold;">
          <font style="letter-spacing:-0.2pt;">TABLE OF CONTENTS</font><font style="font-weight:normal;letter-spacing:0.2pt;"> </font>
        </div>
        <table style="width:456pt;height:181pt;margin-top:10pt;border-collapse: collapse;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:10pt;">
          <tr style="line-height:10pt;min-height:13pt;background-color:#CCEEFF;white-space:nowrap;text-align:center;vertical-align:bottom;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:10pt;">
            <td style="padding:0pt; width:0pt;">&#8203;</td>
            <td style="padding:0pt 0pt 3pt 0pt; width:434pt;text-align:left;">
              <div style="white-space:nowrap;">
                <a href="#tWYCF"><font style="letter-spacing:0.2pt;">WHERE YOU CAN FIND ADDITIONAL INFORMATION </font></a>
              </div>
            </td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt;padding-left:0pt;width:0pt;">&#8203;</td>
            <td style="padding:0pt 0pt 3pt 0pt; min-width:0pt; text-align:right; ">&#8203;</td>
            <td style="padding:0pt 0pt 3pt 0pt; min-width:10.5pt; text-align:right; white-space:nowrap;">
              <font style="letter-spacing:0.2pt;"><a href="#tWYCF">2</a></font> <a href="#tWYCF"></a></td>
            <td style="padding:0pt;padding-left:0pt;width:0pt;">&#8203;</td>
            <td style="padding:0pt; width:0pt;">&#8203;</td>
          </tr>
          <tr style="line-height:10pt;min-height:19pt;white-space:nowrap;text-align:center;vertical-align:bottom;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:10pt;">
            <td style="padding:0pt; width:0pt;">&#8203;</td>
            <td style="padding:5.5pt 0pt 3.5pt 0pt; width:434pt;text-align:left;">
              <div style="white-space:nowrap;">
                <a href="#tIOCI"><font style="letter-spacing:0.2pt;">INCORPORATION OF CERTAIN INFORMATION BY REFERENCE </font></a>
              </div>
            </td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt;padding-left:0pt;width:0pt;">&#8203;</td>
            <td style="padding:5.5pt 0pt 3.5pt 0pt; min-width:0pt; text-align:right; ">&#8203;</td>
            <td style="padding:5.5pt 0pt 3.5pt 0pt; min-width:10.5pt; text-align:right; white-space:nowrap;">
              <font style="letter-spacing:0.2pt;"><a href="#tIOCI">3</a></font> <a href="#tIOCI"></a></td>
            <td style="padding:0pt;padding-left:0pt;width:0pt;">&#8203;</td>
            <td style="padding:0pt; width:0pt;">&#8203;</td>
          </tr>
          <tr style="line-height:10pt;min-height:19pt;background-color:#CCEEFF;white-space:nowrap;text-align:center;vertical-align:bottom;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:10pt;">
            <td style="padding:0pt; width:0pt;">&#8203;</td>
            <td style="padding:5.5pt 0pt 3.5pt 0pt; width:434pt;text-align:left;">
              <div style="white-space:nowrap;">
                <a href="#tCSRF"><font style="letter-spacing:0.2pt;">CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING STATEMENTS </font></a>
              </div>
            </td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt;padding-left:0pt;width:0pt;">&#8203;</td>
            <td style="padding:5.5pt 0pt 3.5pt 0pt; min-width:0pt; text-align:right; ">&#8203;</td>
            <td style="padding:5.5pt 0pt 3.5pt 0pt; min-width:10.5pt; text-align:right; white-space:nowrap;">
              <font style="letter-spacing:0.2pt;"><a href="#tCSRF">5</a></font> <a href="#tCSRF"></a></td>
            <td style="padding:0pt;padding-left:0pt;width:0pt;">&#8203;</td>
            <td style="padding:0pt; width:0pt;">&#8203;</td>
          </tr>
          <tr style="line-height:10pt;min-height:19pt;white-space:nowrap;text-align:center;vertical-align:bottom;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:10pt;">
            <td style="padding:0pt; width:0pt;">&#8203;</td>
            <td style="padding:5.5pt 0pt 3.5pt 0pt; width:434pt;text-align:left;">
              <div style="white-space:nowrap;">
                <a href="#tTHCO"><font style="letter-spacing:0.2pt;">THE COMPANY </font></a>
              </div>
            </td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt;padding-left:0pt;width:0pt;">&#8203;</td>
            <td style="padding:5.5pt 0pt 3.5pt 0pt; min-width:0pt; text-align:right; ">&#8203;</td>
            <td style="padding:5.5pt 0pt 3.5pt 0pt; min-width:10.5pt; text-align:right; white-space:nowrap;">
              <font style="letter-spacing:0.2pt;"><a href="#tTHCO">7</a></font> <a href="#tTHCO"></a></td>
            <td style="padding:0pt;padding-left:0pt;width:0pt;">&#8203;</td>
            <td style="padding:0pt; width:0pt;">&#8203;</td>
          </tr>
          <tr style="line-height:10pt;min-height:19pt;background-color:#CCEEFF;white-space:nowrap;text-align:center;vertical-align:bottom;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:10pt;">
            <td style="padding:0pt; width:0pt;">&#8203;</td>
            <td style="padding:5.5pt 0pt 3.5pt 0pt; width:434pt;text-align:left;">
              <div style="white-space:nowrap;">
                <a href="#tRIFA"><font style="letter-spacing:0.2pt;">RISK FACTORS </font></a>
              </div>
            </td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt;padding-left:0pt;width:0pt;">&#8203;</td>
            <td style="padding:5.5pt 0pt 3.5pt 0pt; min-width:0pt; text-align:right; ">&#8203;</td>
            <td style="padding:5.5pt 0pt 3.5pt 0pt; min-width:10.5pt; text-align:right; white-space:nowrap;">
              <font style="letter-spacing:0.2pt;"><a href="#tRIFA">8</a></font> <a href="#tRIFA"></a></td>
            <td style="padding:0pt;padding-left:0pt;width:0pt;">&#8203;</td>
            <td style="padding:0pt; width:0pt;">&#8203;</td>
          </tr>
          <tr style="line-height:10pt;min-height:19pt;white-space:nowrap;text-align:center;vertical-align:bottom;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:10pt;">
            <td style="padding:0pt; width:0pt;">&#8203;</td>
            <td style="padding:5.5pt 0pt 3.5pt 0pt; width:434pt;text-align:left;">
              <div style="white-space:nowrap;">
                <a href="#tUOP"><font style="letter-spacing:0.2pt;">USE OF PROCEEDS </font></a>
              </div>
            </td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt;padding-left:0pt;width:0pt;">&#8203;</td>
            <td style="padding:5.5pt 0pt 3.5pt 0pt; min-width:0pt; text-align:right; ">&#8203;</td>
            <td style="padding:5.5pt 0pt 3.5pt 0pt; min-width:10.5pt; text-align:right; white-space:nowrap;">
              <font style="letter-spacing:0.2pt;"><a href="#tUOP">9</a></font> <a href="#tUOP"></a></td>
            <td style="padding:0pt;padding-left:0pt;width:0pt;">&#8203;</td>
            <td style="padding:0pt; width:0pt;">&#8203;</td>
          </tr>
          <tr style="line-height:10pt;min-height:19pt;background-color:#CCEEFF;white-space:nowrap;text-align:center;vertical-align:bottom;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:10pt;">
            <td style="padding:0pt; width:0pt;">&#8203;</td>
            <td style="padding:5.5pt 0pt 3.5pt 0pt; width:434pt;text-align:left;">
              <div style="white-space:nowrap;">
                <a href="#tSESH"><font style="letter-spacing:0.2pt;">SELLING SHAREHOLDERS </font></a>
              </div>
            </td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt;padding-left:0pt;width:0pt;">&#8203;</td>
            <td style="padding:5.5pt 0pt 3.5pt 0pt; min-width:0pt; text-align:right; ">&#8203;</td>
            <td style="padding:5.5pt 0pt 3.5pt 0pt; min-width:10.5pt; text-align:right; white-space:nowrap;">
              <font style="letter-spacing:0.2pt;"><a href="#tSESH">10</a></font> <a href="#tSESH"></a></td>
            <td style="padding:0pt;padding-left:0pt;width:0pt;">&#8203;</td>
            <td style="padding:0pt; width:0pt;">&#8203;</td>
          </tr>
          <tr style="line-height:10pt;min-height:19pt;white-space:nowrap;text-align:center;vertical-align:bottom;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:10pt;">
            <td style="padding:0pt; width:0pt;">&#8203;</td>
            <td style="padding:5.5pt 0pt 3.5pt 0pt; width:434pt;text-align:left;">
              <div style="white-space:nowrap;">
                <a href="#tPOD"><font style="letter-spacing:0.2pt;">PLAN OF DISTRIBUTION </font></a>
              </div>
            </td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt;padding-left:0pt;width:0pt;">&#8203;</td>
            <td style="padding:5.5pt 0pt 3.5pt 0pt; min-width:0pt; text-align:right; ">&#8203;</td>
            <td style="padding:5.5pt 0pt 3.5pt 0pt; min-width:10.5pt; text-align:right; white-space:nowrap;">
              <font style="letter-spacing:0.2pt;"><a href="#tPOD">12</a></font> <a href="#tPOD"></a></td>
            <td style="padding:0pt;padding-left:0pt;width:0pt;">&#8203;</td>
            <td style="padding:0pt; width:0pt;">&#8203;</td>
          </tr>
          <tr style="line-height:10pt;min-height:19pt;background-color:#CCEEFF;white-space:nowrap;text-align:center;vertical-align:bottom;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:10pt;">
            <td style="padding:0pt; width:0pt;">&#8203;</td>
            <td style="padding:5.5pt 0pt 3.5pt 0pt; width:434pt;text-align:left;">
              <div style="white-space:nowrap;">
                <a href="#tLEMA"><font style="letter-spacing:0.2pt;">LEGAL MATTERS </font></a>
              </div>
            </td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt;padding-left:0pt;width:0pt;">&#8203;</td>
            <td style="padding:5.5pt 0pt 3.5pt 0pt; min-width:0pt; text-align:right; ">&#8203;</td>
            <td style="padding:5.5pt 0pt 3.5pt 0pt; min-width:10.5pt; text-align:right; white-space:nowrap;">
              <font style="letter-spacing:0.2pt;"><a href="#tLEMA">15</a></font> <a href="#tLEMA"></a></td>
            <td style="padding:0pt;padding-left:0pt;width:0pt;">&#8203;</td>
            <td style="padding:0pt; width:0pt;">&#8203;</td>
          </tr>
          <tr style="line-height:10pt;min-height:21pt;white-space:nowrap;text-align:center;vertical-align:bottom;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:10pt;">
            <td style="padding:0pt; width:0pt;">&#8203;</td>
            <td style="padding:5.5pt 0pt 3.5pt 0pt; width:434pt;text-align:left;">
              <div style="white-space:nowrap;">
                <a href="#tEXP"><font style="letter-spacing:0.2pt;">EXPERTS </font></a>
              </div>
            </td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt;padding-left:0pt;width:0pt;">&#8203;</td>
            <td style="padding:5.5pt 0pt 3.5pt 0pt; min-width:0pt; text-align:right; ">&#8203;</td>
            <td style="padding:5.5pt 0pt 3.5pt 0pt; min-width:10.5pt; text-align:right; white-space:nowrap;">
              <font style="letter-spacing:0.2pt;"><a href="#tEXP">15</a></font>
            </td>
            <td style="padding:0pt;padding-left:0pt;width:0pt;">&#8203;</td>
            <td style="padding:0pt; width:0pt;">&#8203;</td>
          </tr>
        </table>
      </div>
      <div style="margin-top:24pt;margin-bottom:19.71pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; text-align:center; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">i</font>
          <br >
        </div>
      </div>
      <hr >
    </div>
    <div style="page-break-after:always; width:595.3pt;margin-left:auto;margin-right:auto;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:10pt;">
      <div style="padding:0pt;margin:0pt;font-family:calibri, arial, sans-serif;font-weight:normal;font-style:normal;font-size:8pt;line-height:8pt;">
        <a style="text-decoration:none;color:#003366;" href="#TOC">TABLE OF CONTENTS</a>
      </div>
      <div style="margin-top:22pt;height:12pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">&#160;</font>
          <br >
        </div>
      </div>
      <div style="margin-top:6pt;height:660pt;margin-left:69pt;width:456pt;">
        <div style="text-align:center; width:456pt; line-height:12pt;font-weight:bold;">
          <font style="letter-spacing:-0.2pt;">ABOUT THIS PROSPECTUS</font><font style="font-weight:normal;letter-spacing:0.2pt;"> </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">This prospectus is part of a registration statement that we filed with the Securities and Exchange Commission (the &#8220;SEC&#8221;) under the Securities Act of 1933, as amended, (the &#8220;Securities Act&#8221;). Under this shelf registration, the selling shareholders may from time to time sell up to an aggregate of up to 7,584,481 of our common shares in one or more offerings. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">More specific terms of any common shares that the selling shareholders and their permitted transferees offer and sell may be provided in a prospectus supplement that describes, among other things, the specific amounts and prices of the common shares being offered and the terms of the offering. A prospectus supplement may also add, update or change information included in this prospectus. Any statement contained in this prospectus will be deemed to be modified or superseded for purposes of this prospectus to the extent that a statement contained in such prospectus supplement modifies or supersedes such statement. Any statement so modified will be deemed to constitute a part of this prospectus only as so modified, and any statement so superseded will be deemed not to constitute a part of this prospectus. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">You should rely only on the information contained in, or incorporated by reference into, this prospectus and any applicable prospectus supplement. Neither we nor the selling shareholders have authorized anyone to provide you with different or additional information. We and the selling shareholders take no responsibility for, and can provide no assurance as to the reliability of, any other information that others may give you. This prospectus is an offer to sell only the common shares offered hereby and only under circumstances and in jurisdictions where it is lawful to do so. You should assume that the information appearing in this prospectus or any prospectus supplement is accurate only as of the date on the front of those documents and any information we have incorporated by reference is accurate only as of the date of the document incorporated by reference, regardless of the time of delivery of this prospectus or any applicable prospectus supplement, or any sale of a security. Our business, financial condition, results of operations and prospects may have changed since those dates. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">This prospectus contains summaries of certain provisions contained in some of the documents described herein, but reference is made to the actual documents for complete information. All of the summaries are qualified in their entirety by the actual documents. Copies of some of the documents referred to herein have been filed, will be filed or will be incorporated by reference as exhibits to the registration statement of which this prospectus is a part, and you may obtain copies of those documents as described below under the heading &#8220;Where You Can Find Additional Information</font><font style="font-style:italic;letter-spacing:0.2pt;">.</font><font style="letter-spacing:0.2pt;">&#8221; </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">Unless otherwise mentioned or unless the context requires otherwise, throughout this prospectus, any applicable prospectus supplement and any related free writing prospectus, the words &#8220;RBA&#8221;, &#8220;we&#8221;, &#8220;us&#8221;, &#8220;our&#8221;, the &#8220;Company&#8221; or similar references refer to Ritchie Bros. Auctioneers Incorporated and its subsidiaries. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">This prospectus includes the trademarks, trade names and service marks of RBA and its subsidiaries, which are protected under applicable intellectual property laws and are the property of RBA. Solely for convenience, trademarks, trade names and service marks referred to in this prospectus and the information incorporated herein, including logos, artwork and other visual displays, may appear without the </font><font style=" position:relative; bottom:4.25pt;font-size:7.5pt;letter-spacing:0.15pt;">&#174;</font><font style="letter-spacing:0.2pt;">, &#8482; or SM symbols, but such references are not intended to indicate, in any way, that RBA will not assert, to the fullest extent permitted under applicable law, its respective rights or the right of any applicable licensor to these trademarks, trade names and service marks. RBA does not intend the use or display of other parties&#8217; trademarks, trade names or service marks to imply, and such use or display should not be construed to imply, a relationship with, or endorsement or sponsorship of RBA by, these other parties. </font>
        </div>
      </div>
      <div style="margin-top:24pt;margin-bottom:19.71pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; text-align:center; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">1</font>
          <br >
        </div>
      </div>
      <hr >
    </div>
    <div style="page-break-after:always; width:595.3pt;margin-left:auto;margin-right:auto;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:10pt;">
      <div style="padding:0pt;margin:0pt;font-family:calibri, arial, sans-serif;font-weight:normal;font-style:normal;font-size:8pt;line-height:8pt;">
        <a style="text-decoration:none;color:#003366;" href="#TOC">TABLE OF CONTENTS</a><a name="tWYCF">&#8203;</a>
      </div>
      <div style="margin-top:22pt;height:12pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">&#160;</font>
          <br >
        </div>
      </div>
      <div style="margin-top:6pt;height:660pt;margin-left:69pt;width:456pt;">
        <div style="text-align:center; width:456pt; line-height:12pt;font-weight:bold;">
          <font style="letter-spacing:-0.2pt;">WHERE YOU CAN FIND ADDITIONAL INFORMATION</font><font style="font-weight:normal;letter-spacing:0.2pt;"> </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">This prospectus is part of a registration statement on Form&#160;S-3 that we have filed with the SEC. Certain information in the registration statement has been omitted from this prospectus in accordance with the rules of the SEC. We are subject to the information requirements of the Securities Exchange Act of 1934, as amended, (the &#8220;Exchange Act&#8221;), and, in accordance therewith, file annual, quarterly and special reports, proxy statements and other information with the SEC. Such annual, quarterly and special reports, proxy statements and other information are available at the website of the SEC at </font><font style="font-style:italic;letter-spacing:0.2pt;">https://www.sec.gov.</font><font style="letter-spacing:0.2pt;"> The registration statement and the documents referred to below under &#8220;Incorporation of Certain Information by Reference&#8221; are also available on the Investors page of our website, </font><font style="font-style:italic;letter-spacing:0.2pt;">https://investor.ritchiebros.com.</font><font style="letter-spacing:0.2pt;"> Information contained on our website is not incorporated by reference into this prospectus, and you should not consider any information on, or that can be accessed from, our website as part of this prospectus or any accompanying prospectus supplement. </font>
        </div>
      </div>
      <div style="margin-top:24pt;margin-bottom:19.71pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; text-align:center; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">2</font>
          <br >
        </div>
      </div>
      <hr >
    </div>
    <div style="page-break-after:always; width:595.3pt;margin-left:auto;margin-right:auto;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:10pt;">
      <div style="padding:0pt;margin:0pt;font-family:calibri, arial, sans-serif;font-weight:normal;font-style:normal;font-size:8pt;line-height:8pt;">
        <a style="text-decoration:none;color:#003366;" href="#TOC">TABLE OF CONTENTS</a><a name="tIOCI">&#8203;</a>
      </div>
      <div style="margin-top:22pt;height:12pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">&#160;</font>
          <br >
        </div>
      </div>
      <div style="margin-top:6pt;height:660pt;margin-left:69pt;width:456pt;">
        <div style="text-align:center; width:456pt; line-height:12pt;font-weight:bold;">
          <font style="letter-spacing:-0.2pt;">INCORPORATION OF CERTAIN INFORMATION BY REFERENCE</font><font style="font-weight:normal;letter-spacing:0.2pt;"> </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12.5pt;">
          <font style="letter-spacing:0.2pt;">The SEC allows us to incorporate by reference the information and reports we file with it, which means that we can disclose important information to you by referring you to these documents. The information incorporated by reference is an important part of this prospectus, and information that we file after the date hereof with the SEC will automatically update and supersede the information already incorporated by reference. We are incorporating by reference the documents listed below, except as to any portion of any future report or document that is not deemed filed under such provisions: </font>
        </div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:7.19pt; margin-bottom:0pt; text-align:justify; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:7.19pt; margin-bottom:0pt; line-height:12pt; text-align:justify; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;"><a style="-sec-extract:exhibit" href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1046102/000155837023001652/rba-20221231x10k.htm">Annual Report on Form&#160;10-K for the year ended December&#160;31, 2022 filed with the SEC on February&#160;21, 2023; </a></font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:7.19pt; margin-bottom:0pt; text-align:justify; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:7.19pt; margin-bottom:0pt; line-height:12pt; text-align:justify; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">Our Current Reports on Form&#160;8-K filed with the SEC on <a style="-sec-extract:exhibit" href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1046102/000110465923003951/tm233513d1_8k.htm">January&#160;17, 2023</a> (<a style="-sec-extract:exhibit" href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1046102/000110465923003956/tm233573d1_8k.htm">two Current Reports</a>), <a style="-sec-extract:exhibit" href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1046102/000110465923005576/tm234150d2_8k.htm">January&#160;23, 2023</a> (<a style="-sec-extract:exhibit" href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1046102/000110465923005848/tm234150d1_8k.htm">two Current Reports</a>) (Items&#160;1.01, 3.02 and 5.02 only with respect to the second Current Report), <a style="-sec-extract:exhibit" href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1046102/000110465923009288/tm235162d1_8k.htm">February&#160;1, 2023</a>, <a style="-sec-extract:exhibit" href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1046102/000155837023001648/rba-20230221x8k.htm">February&#160;21, 2023</a> (Item&#160;8.01 only), <a style="-sec-extract:exhibit" href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1046102/000110465923026367/tm237909d1_8k.htm">February&#160;28, 2023</a>, <a style="-sec-extract:exhibit" href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1046102/000110465923027518/tm238172d1_8k.htm">March&#160;2, 2023</a> (Item&#160;8.01 only), <a style="-sec-extract:exhibit" href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1046102/000110465923029319/tm238705d1_8k.htm">March&#160;7, 2023</a>, <a style="-sec-extract:exhibit" href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1046102/000110465923032890/tm238171d2_8k.htm">March 15, 2023</a> (two Current Reports) and <a style="-sec-extract:exhibit" href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1046102/000110465923033965/tm239867d1_8k.htm">March&#160;17, 2023</a>; and </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:7.19pt; margin-bottom:0pt; text-align:justify; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:7.19pt; margin-bottom:0pt; line-height:12pt; text-align:justify; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">The description of our common shares contained in our&#160;<a style="-sec-extract:exhibit" href="https://www.sec.gov/Archives/edgar/data/1046102/000094523407000092/o34837e8va12b.htm">registration statement on Form 8-A, filed with the SEC on February 22, 2007</a>, as updated by <a style="-sec-extract:exhibit" href="https://www.sec.gov/Archives/edgar/data/1046102/000110465920026287/ex-4d2.htm">Exhibit&#160;4.2</a> to our <a style="-sec-extract:exhibit" href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1046102/000110465920026287/rba-20191231x10k7e3f66.htm">Annual Report on Form&#160;10-K for the year ended December&#160;31, 2019 filed with SEC on February&#160;27, 2020</a>, including any amendment or report filed for the purpose of updating such description. </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12.5pt;">
          <font style="letter-spacing:0.2pt;">In addition, we also incorporate by reference the following information from the periodic filings that have been prepared and filed by IAA,&#160;Inc. (&#8220;IAA&#8221;) with the SEC: </font>
        </div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:7.19pt; margin-bottom:0pt; text-align:justify; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:7.19pt; margin-bottom:0pt; line-height:12pt; text-align:justify; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">the information set forth under &#8220;Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations&#8221; and &#8220;Controls and Procedures&#8221; of, and the consolidated financial statements of IAA (including the notes related thereto) included in, IAA&#8217;s <a style="-sec-extract:exhibit" href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1745041/000174504123000005/iaa-20230101.htm">Annual Report on Form&#160;10-K for the fiscal year ended January&#160;1, 2023 filed with the SEC on February&#160;24, 2023</a>; and </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:7.19pt; margin-bottom:0pt; text-align:justify; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:7.19pt; margin-bottom:0pt; line-height:12pt; text-align:justify; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">the non-GAAP financial information as of and for the fiscal year ended January&#160;1, 2023, included within <a style="-sec-extract:exhibit" href="https://www.sec.gov/Archives/edgar/data/1745041/000110465923023958/tm237483d1_ex99-1.htm">Exhibit&#160;99.1</a> of <a style="-sec-extract:exhibit" href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1745041/000110465923023958/tm237483d1_8k.htm">IAA&#8217;s Current Report (excluding any information and exhibits furnished under Item&#160;2.02) on Form&#160;8-K filed with the SEC on February&#160;22, 2023. </a></font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12.5pt;">
          <font style="letter-spacing:0.2pt;">In addition to the items listed above, we also incorporate by reference any future filings we make with the SEC under Sections&#160;13(a), 13(c), 14 or 15(d) of the Exchange Act after the date of this prospectus and prior to the termination of this offering to which this prospectus relates. We will not, however, incorporate by reference any documents or portions thereof that are not deemed &#8220;filed&#8221; with the SEC, including any information furnished pursuant to Items&#160;2.02 or 7.01 of our current reports on Form&#160;8-K or certain exhibits furnished pursuant to Item&#160;9.01 of Form&#160;8-K. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12.5pt;">
          <font style="letter-spacing:0.2pt;">Upon request, we will provide, without charge, to each person, including any beneficial owner, to whom a copy of this prospectus is delivered, a copy of the documents incorporated by reference into this prospectus. You may request a copy of these filings, and any exhibits we have specifically incorporated by reference as an exhibit in this prospectus, at no cost by writing or telephoning us at the following: </font>
        </div>
        <div style="margin-top:8pt; text-align:center; width:456pt; line-height:12.5pt;">
          <font style="letter-spacing:0.2pt;">Ritchie Bros. Auctioneers Incorporated </font>
          <br >
          <font style="letter-spacing:0.2pt;">9500 Glenlyon Parkway </font>
          <br >
          <font style="letter-spacing:0.2pt;">Burnaby, British Colombia, Canada V5J 0C6 </font>
          <br >
          <font style="letter-spacing:0.2pt;">Attention: Corporate Secretary </font>
          <br >
          <font style="letter-spacing:0.2pt;">(778) 331-5500 </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12.5pt;">
          <font style="letter-spacing:0.2pt;">You may also access these documents, free of charge on the SEC&#8217;s website at </font><font style="font-style:italic;letter-spacing:0.2pt;">www.sec.gov</font><font style="letter-spacing:0.2pt;"> or on the Investors page of our website at </font><font style="font-style:italic;letter-spacing:0.2pt;">https://investor.ritchiebros.com.</font><font style="letter-spacing:0.2pt;"> Information contained on our website is not incorporated by reference into this prospectus, and you should not consider any information on, or that can be accessed from, our website as part of this prospectus or any accompanying prospectus supplement. </font>
        </div>
      </div>
      <div style="margin-top:15.66pt;margin-bottom:19.71pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; text-align:center; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">3</font>
          <br >
        </div>
      </div>
      <hr >
    </div>
    <div style="page-break-after:always; width:595.3pt;margin-left:auto;margin-right:auto;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:10pt;">
      <div style="padding:0pt;margin:0pt;font-family:calibri, arial, sans-serif;font-weight:normal;font-style:normal;font-size:8pt;line-height:8pt;">
        <a style="text-decoration:none;color:#003366;" href="#TOC">TABLE OF CONTENTS</a>
      </div>
      <div style="margin-top:22pt;height:12pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">&#160;</font>
          <br >
        </div>
      </div>
      <div style="margin-top:6pt;height:660pt;margin-left:69pt;width:456pt;">
        <div style="text-indent:20pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">This prospectus is part of a registration statement we filed with the SEC. We have incorporated exhibits into this registration statement. You should read the exhibits carefully for provisions that may be important to you. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">Neither we nor any selling shareholder have authorized anyone to provide you with information other than what is incorporated by reference or provided in this prospectus or any prospectus supplement. Neither we nor any selling shareholder are making an offer of these securities in any jurisdiction where such offer is not permitted. You should not assume that the information in this prospectus or in the documents incorporated by reference is accurate as of any date other than the date on the front of this prospectus or those documents. </font>
        </div>
      </div>
      <div style="margin-top:24pt;margin-bottom:19.71pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; text-align:center; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">4</font>
          <br >
        </div>
      </div>
      <hr >
    </div>
    <div style="page-break-after:always; width:595.3pt;margin-left:auto;margin-right:auto;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:10pt;">
      <div style="padding:0pt;margin:0pt;font-family:calibri, arial, sans-serif;font-weight:normal;font-style:normal;font-size:8pt;line-height:8pt;">
        <a style="text-decoration:none;color:#003366;" href="#TOC">TABLE OF CONTENTS</a><a name="tCSRF">&#8203;</a>
      </div>
      <div style="margin-top:22pt;height:12pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">&#160;</font>
          <br >
        </div>
      </div>
      <div style="margin-top:6pt;margin-left:69pt;width:456pt;">
        <div style="text-align:center; width:456pt; line-height:12pt;font-weight:bold;">
          <font style="letter-spacing:-0.2pt;">CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING STATEMENTS</font><font style="font-weight:normal;letter-spacing:0.2pt;"> </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">This prospectus, including the documents that we incorporate by reference, contains forward-looking statements within the meaning of Section&#160;27A of the Securities Act and Section&#160;21E of the Exchange Act and forward-looking information within the meaning of Canadian securities laws. Any statements about our expectations, beliefs, plans, objectives, assumptions or future events or performance are not historical facts and may be forward-looking. These statements are often, but are not always, made through the use of words or phrases such as &#8220;aim&#8221;, &#8220;anticipate&#8221;, &#8220;believe&#8221;, &#8220;could&#8221;, &#8220;continue&#8221;, &#8220;estimate&#8221;, &#8220;expect&#8221;, &#8220;intend&#8221;, &#8220;may&#8221;, &#8220;ongoing&#8221;, &#8220;plan&#8221;, &#8220;potential&#8221;, &#8220;predict&#8221;, &#8220;will&#8221;, &#8220;should&#8221;, &#8220;would&#8221;, &#8220;could&#8221;, &#8220;likely&#8221;, &#8220;generally&#8221;, &#8220;future&#8221;, &#8220;long-term&#8221;, or the negative of these terms, and similar expressions. Accordingly, these statements are based on current expectations and assumptions that are subject to risks and uncertainties that may cause actual results to differ materially. These statements are based on our current expectations and estimates about our business and markets, and may include, among others, statements relating to: </font>
        </div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:6.1pt; margin-bottom:0pt; text-align:left; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:6.1pt; margin-bottom:0pt; line-height:12pt; text-align:left; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">our future strategy, objectives, targets, projections and performance; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:6.1pt; margin-bottom:0pt; text-align:left; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:6.1pt; margin-bottom:0pt; line-height:12pt; text-align:left; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">our ability to drive shareholder value; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:6.1pt; margin-bottom:0pt; text-align:left; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:6.1pt; margin-bottom:0pt; line-height:12pt; text-align:left; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">potential growth and market opportunities; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:6.1pt; margin-bottom:0pt; text-align:justify; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:6.1pt; margin-bottom:0pt; line-height:12pt; text-align:justify; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">our internet initiatives and the level of participation in our auctions by internet bidders, and the success of our online marketplaces; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:6.1pt; margin-bottom:0pt; text-align:justify; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:6.1pt; margin-bottom:0pt; line-height:12pt; text-align:justify; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">our ability to grow our businesses, acquire new customers, enhance our sector reach, drive geographic depth, and scale our operations; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:6.1pt; margin-bottom:0pt; text-align:left; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:6.1pt; margin-bottom:0pt; line-height:12pt; text-align:left; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">the impact of our initiatives, services, investments, and acquisitions on us and our customers; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:6.1pt; margin-bottom:0pt; text-align:justify; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:6.1pt; margin-bottom:0pt; line-height:12pt; text-align:justify; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">the severity, magnitude and duration of the COVID-19 pandemic (&#8220;COVID-19&#8221;) and the direct and indirect impact of such pandemic on our operations and personnel, commercial activity and demand across our business and our customers&#8217; businesses, as well as responses to the pandemic by the government, business and consumers; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:6.1pt; margin-bottom:0pt; text-align:left; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:6.1pt; margin-bottom:0pt; line-height:12pt; text-align:left; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">the acquisition or disposition of properties; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:6.1pt; margin-bottom:0pt; text-align:left; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:6.1pt; margin-bottom:0pt; line-height:12pt; text-align:left; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">mergers and acquisitions, including our acquisition of IAA; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:6.1pt; margin-bottom:0pt; text-align:left; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:6.1pt; margin-bottom:0pt; line-height:12pt; text-align:left; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">our indebtedness incurred in connection with the acquisition of IAA; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:6.1pt; margin-bottom:0pt; text-align:left; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:6.1pt; margin-bottom:0pt; line-height:12pt; text-align:left; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">the impact of our new initiatives, services, investments, and acquisitions on us and our customers; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:6.09pt; margin-bottom:0pt; text-align:left; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:6.09pt; margin-bottom:0pt; line-height:12pt; text-align:left; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">our future capital expenditures and returns on those expenditures; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:6.1pt; margin-bottom:0pt; text-align:justify; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:6.1pt; margin-bottom:0pt; line-height:12pt; text-align:justify; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">our ability to add new business and information solutions, including, among others, our ability to maximize and integrate technology to enhance our existing services and support additional value-added service offerings; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:6pt; margin-bottom:0pt; text-align:justify; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:6pt; margin-bottom:0pt; line-height:12pt; text-align:justify; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">the supply trend of equipment in the market and the anticipated price environment for late model equipment, as well as the resulting effect on our business and Gross Transaction Value (&#8220;GTV&#8221;); </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:6pt; margin-bottom:0pt; text-align:justify; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:6pt; margin-bottom:0pt; line-height:12pt; text-align:justify; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">fluctuations in our quarterly revenues and operating performance resulting from the seasonality of our business; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:6pt; margin-bottom:0pt; text-align:left; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:6pt; margin-bottom:0pt; line-height:12pt; text-align:left; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">our compliance with all laws, rules, regulations, and requirements that affect our business; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:6pt; margin-bottom:0pt; text-align:justify; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:6pt; margin-bottom:0pt; line-height:12pt; text-align:justify; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">effects of various economic, financial, industry, and market conditions or policies, including the supply and demand for property, equipment, or natural resources; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:6pt; margin-bottom:0pt; text-align:left; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:6pt; margin-bottom:0pt; line-height:12pt; text-align:left; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">the behavior of equipment pricing; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:6pt; margin-bottom:0pt; text-align:justify; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:6pt; margin-bottom:0pt; line-height:12pt; text-align:justify; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">the relative&#160;percentage of GTV represented by straight commission or underwritten (guarantee and inventory) contracts, and its impact on revenues and profitability; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:6pt; margin-bottom:0pt; text-align:left; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:6pt; margin-bottom:0pt; line-height:12pt; text-align:left; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">the projected increase to our fee revenues as a result of the harmonization of our fee structure; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:6pt; margin-bottom:0pt; text-align:left; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:6pt; margin-bottom:0pt; line-height:12pt; text-align:left; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">our future capital expenditures and returns on those expenditures; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
      </div>
      <div style="margin-top:24pt;margin-bottom:19.71pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; text-align:center; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">5</font>
          <br >
        </div>
      </div>
      <hr >
    </div>
    <div style="page-break-after:always; width:595.3pt;margin-left:auto;margin-right:auto;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:10pt;">
      <div style="padding:0pt;margin:0pt;font-family:calibri, arial, sans-serif;font-weight:normal;font-style:normal;font-size:8pt;line-height:8pt;">
        <a style="text-decoration:none;color:#003366;" href="#TOC">TABLE OF CONTENTS</a>
      </div>
      <div style="margin-top:22pt;height:12pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">&#160;</font>
          <br >
        </div>
      </div>
      <div style="margin-top:6pt;height:660pt;margin-left:69pt;width:456pt;">
        <div style=" float:left; margin-left:20pt; line-height:12pt; text-align:left; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" line-height:12pt; text-align:left; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">the effect of any currency exchange and interest rate fluctuations on our results of operations; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:6pt; margin-bottom:0pt; text-align:left; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:6pt; margin-bottom:0pt; line-height:12pt; text-align:left; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">the grant and satisfaction of equity awards pursuant to our compensation plans; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:6pt; margin-bottom:0pt; text-align:justify; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:6pt; margin-bottom:0pt; line-height:12pt; text-align:justify; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">any future declaration and payment of dividends, including the special dividend to be paid to our shareholder in connection with the proposed acquisition of IAA, and the tax treatment of any such dividends; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:6pt; margin-bottom:0pt; text-align:justify; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:6pt; margin-bottom:0pt; line-height:12pt; text-align:justify; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">financing available to us from our credit facilities or other sources, our ability to refinance borrowings, and the sufficiency of our working capital to meet our financial needs; and </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:6pt; margin-bottom:0pt; text-align:justify; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:6pt; margin-bottom:0pt; line-height:12pt; text-align:justify; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">our ability to satisfy our present operating requirements and fund future growth through existing working capital, credit facilities and debt. </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">Any forward-looking statements are qualified in their entirety by reference to the factors discussed throughout this prospectus, and in particular those factors referenced in the section &#8220;Risk Factors.&#8221; These forward-looking statements are neither promises nor guarantees of future performance, and are subject to a variety of risks and uncertainties, many of which are beyond our control, which could cause actual results to differ materially from those indicated by these forward-looking statements, as well as those risks are more fully discussed in the &#8220;Risk Factors</font><font style="font-style:italic;letter-spacing:0.2pt;">&#8221;</font><font style="letter-spacing:0.2pt;"> section and under the sections of any accompanying prospectus supplement titled &#8220;Risk Factors&#8221; and the risk factors and cautionary statements described in other documents that we file from time to time with the SEC, specifically under Part&#160;I, Item&#160;1A, &#8220;Risk Factors&#8221; and elsewhere in our most recent <a style="-sec-extract:exhibit" href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1046102/000155837023001652/rba-20221231x10k.htm">Annual Report on Form&#160;10-K for the period ending December&#160;31, 2022</a> and our subsequent Quarterly Reports on Form&#160;10-Q and Current Reports on Form&#160;8-K. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">Given these uncertainties, readers should not place undue reliance on our forward-looking statements. These forward-looking statements speak only as of the date on which the statements were made and are not guarantees of future performance. Except as may be required by applicable law, we do not undertake to update any forward-looking statements after the date of this prospectus supplement or the respective dates of documents incorporated by reference herein or therein that include forward-looking statements. </font>
        </div>
      </div>
      <div style="margin-top:24pt;margin-bottom:19.71pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; text-align:center; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">6</font>
          <br >
        </div>
      </div>
      <hr >
    </div>
    <div style="page-break-after:always; width:595.3pt;margin-left:auto;margin-right:auto;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:10pt;">
      <div style="padding:0pt;margin:0pt;font-family:calibri, arial, sans-serif;font-weight:normal;font-style:normal;font-size:8pt;line-height:8pt;">
        <a style="text-decoration:none;color:#003366;" href="#TOC">TABLE OF CONTENTS</a><a name="tTHCO">&#8203;</a>
      </div>
      <div style="margin-top:22pt;height:12pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">&#160;</font>
          <br >
        </div>
      </div>
      <div style="margin-top:6pt;height:660pt;margin-left:69pt;width:456pt;">
        <div style="text-align:center; width:456pt; line-height:12pt;font-weight:bold;">
          <font style="letter-spacing:-0.2pt;">THE COMPANY</font><font style="font-weight:normal;letter-spacing:0.2pt;"> </font>
        </div>
        <div style="margin-top:8pt; width:456pt; line-height:12pt;font-weight:bold;">
          <font style="letter-spacing:-0.2pt;">Overview</font><font style="font-weight:normal;letter-spacing:0.2pt;"> </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">Ritchie Bros. Auctioneers Incorporated was founded in 1958 in Kelowna, British Columbia, Canada and is a world leader in asset management and disposition technologies for commercial assets, used equipment and other assets. Our expertise, unprecedented global reach, market insights, and trusted portfolio of brands provide us with a unique position within the used equipment market. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">Through our unreserved auctions, online marketplaces, listings, and private brokerage services, we sell a broad range of primarily used commercial and industrial assets as well as government surplus. Construction and commercial transportation assets comprise the majority of the equipment sold by GTV dollar value, though we sell a wide variety of assets. Customers selling equipment through our sales channels include end users (such as construction companies), equipment dealers, original equipment manufacturers and other equipment owners (such as rental companies). Our customers participate in a variety of sectors, including construction, commercial transportation, agriculture, energy, and natural resources. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">We also provide our customers with a wide array of value-added services aligned with our growth strategy to create a global marketplace for used equipment services and solutions. Our other services include equipment financing, asset appraisals and inspections, online equipment listings, logistical services, and ancillary services such as equipment refurbishment. We offer our customers asset technology solutions to manage the end-to-end disposition process of their assets and provide market data intelligence to make more accurate and reliable business decisions. Additionally, we offer our customers an innovative technology platform that supports equipment lifecycle management and parts procurement integration with both original equipment manufacturers and dealers, as well as a software as a service platform for end-to-end parts procurement, and access to digital catalogs and diagrams. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">We operate globally with locations in 13 countries, including the U.S., Canada, Australia, the United Arab Emirates, and the Netherlands, and maintain a presence in 42 countries where customers can sell from their own yards. We employ more than 2,800 full-time employees worldwide. </font>
        </div>
        <div style="margin-top:12pt; width:456pt; line-height:12pt;font-weight:bold;">
          <font style="letter-spacing:-0.2pt;">Corporate Information</font><font style="font-weight:normal;letter-spacing:0.2pt;"> </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">Our principal executive office is located at 9500 Glenlyon Parkway, Burnaby, British Colombia, Canada&#160;V5J 0C6, and our telephone number is (778) 331-5500. Our website address is </font><font style="font-style:italic;letter-spacing:0.2pt;">www.ritchiebros.com.</font><font style="letter-spacing:0.2pt;"> The information on, or that can be accessed through, our website does not constitute part of this prospectus, and you should not rely on any such information in making the decision whether to purchase our common shares. Our common shares are listed under the symbol &#8220;RBA&#8221; on The New York Stock Exchange and the Toronto Stock Exchange. </font>
        </div>
      </div>
      <div style="margin-top:24pt;margin-bottom:19.71pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; text-align:center; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">7</font>
          <br >
        </div>
      </div>
      <hr >
    </div>
    <div style="page-break-after:always; width:595.3pt;margin-left:auto;margin-right:auto;font-style:italic;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:10pt;">
      <div style="padding:0pt;margin:0pt;font-family:calibri, arial, sans-serif;font-weight:normal;font-style:normal;font-size:8pt;line-height:8pt;">
        <a style="text-decoration:none;color:#003366;" href="#TOC">TABLE OF CONTENTS</a><a name="tRIFA">&#8203;</a>
      </div>
      <div style="margin-top:22pt;height:12pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; width:456pt; line-height:12pt;font-style:normal;">
          <font style="letter-spacing:0.2pt;">&#160;</font>
          <br >
        </div>
      </div>
      <div style="margin-top:6pt;height:660pt;margin-left:69pt;width:456pt;">
        <div style="text-align:center; width:456pt; line-height:12pt;font-style:normal;font-weight:bold;">
          <font style="letter-spacing:-0.2pt;">RISK FACTORS</font><font style="font-weight:normal;letter-spacing:0.2pt;"> </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">Investing in our securities involves a high degree of risk. You should carefully consider the risks described in the documents incorporated by reference in this prospectus and any prospectus supplement, as well as other information we include or incorporate by reference into this prospectus and any applicable prospectus supplement, before making an investment decision. Our business, financial condition or results of operations and the trading price of our securities could be materially adversely affected by the materialization of any of these risks, and you may lose all or part of your investment. This prospectus and the documents incorporated herein by reference also contain forward-looking statements that involve risks and uncertainties. Actual results could differ materially from those anticipated in these forward-looking statements as a result of certain factors, including the risks described in the documents incorporated herein by reference, including our most recent <a style="-sec-extract:exhibit" href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1046102/000155837023001652/rba-20221231x10k.htm">Annual Report on Form&#160;10-K for the year ended December&#160;31, 2022</a>, which is on file with the SEC and is incorporated by reference into this prospectus, and any other documents we file with the SEC that are incorporated or deemed incorporated by reference into this prospectus.</font>
        </div>
      </div>
      <div style="margin-top:24pt;margin-bottom:19.71pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; text-align:center; width:456pt; line-height:12pt;font-style:normal;">
          <font style="letter-spacing:0.2pt;">8</font>
          <br >
        </div>
      </div>
      <hr >
    </div>
    <div style="page-break-after:always; width:595.3pt;margin-left:auto;margin-right:auto;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Helvetica, Arial, sans-serif;font-size:9pt;">
      <div style="padding:0pt;margin:0pt;font-family:calibri, arial, sans-serif;font-weight:normal;font-style:normal;font-size:8pt;line-height:8pt;">
        <a style="text-decoration:none;color:#003366;" href="#TOC">TABLE OF CONTENTS</a><a name="tUOP">&#8203;</a>
      </div>
      <div style="margin-top:22pt;height:12pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; width:456pt; line-height:12pt;font-family:Times New Roman, Times, serif ;font-size:10pt;">
          <font style="letter-spacing:0.2pt;">&#160;</font>
          <br >
        </div>
      </div>
      <div style="margin-top:6pt;height:660pt;margin-left:69pt;width:456pt;">
        <div style="text-align:center; width:456pt; line-height:12pt;font-weight:bold;font-family:Times New Roman, Times, serif ;font-size:10pt;">
          <font style="letter-spacing:-0.2pt;">USE OF PROCEEDS</font><font style="font-weight:normal;letter-spacing:0.2pt;"> </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;font-family:Times New Roman, Times, serif ;font-size:10pt;">
          <font style="letter-spacing:0.2pt;">All of the common shares offered by this prospectus are being registered for the account of the selling shareholders. We will not receive any proceeds from the sale of the common shares by any selling shareholder. All fees and expenses of registration incurred in connection with this offering are being borne by us. The selling shareholders will be responsible for all underwriting discounts and selling commissions, if any, in connection with the sale of the common shares offered by this prospectus or any related prospectus supplement. </font>
        </div>
      </div>
      <div style="margin-top:24pt;margin-bottom:19.71pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; text-align:center; width:456pt; line-height:12pt;font-family:Times New Roman, Times, serif ;font-size:10pt;">
          <font style="letter-spacing:0.2pt;">9</font>
          <br >
        </div>
      </div>
      <hr >
    </div>
    <div style="page-break-after:always; width:595.3pt;margin-left:auto;margin-right:auto;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:10pt;">
      <div style="padding:0pt;margin:0pt;font-family:calibri, arial, sans-serif;font-weight:normal;font-style:normal;font-size:8pt;line-height:8pt;">
        <a style="text-decoration:none;color:#003366;" href="#TOC">TABLE OF CONTENTS</a><a name="tSESH">&#8203;</a>
      </div>
      <div style="margin-top:22pt;height:12pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">&#160;</font>
          <br >
        </div>
      </div>
      <div style="margin-top:6pt;margin-left:69pt;width:456pt;">
        <div style="text-align:center; width:456pt; line-height:12pt;font-weight:bold;">
          <font style="letter-spacing:-0.2pt;">SELLING SHAREHOLDERS</font><font style="font-weight:normal;letter-spacing:0.2pt;"> </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">This prospectus relates to the offer and sale from time to time of an aggregate of up to 7,584,481 of our common shares by the shareholders identified in the table below and their respective transferees, pledgees, donees, assignees or other successors, each of which we refer to as a &#8220;selling shareholder&#8221; for purposes of this prospectus. The selling shareholders identified below may currently hold or acquire at any time our common shares in addition to those registered hereby. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">On January&#160;22, 2023, we entered into a securities purchase agreement with the Purchasers and, for certain purposes, Starboard Value&#160;LP and Jeffrey C. Smith, pursuant to which we agreed to issue and sell to the Purchasers (i)&#160;an aggregate of 485,000,000 Series&#160;A Preferred Shares, for an aggregate purchase price of $485.0&#160;million, and (ii)&#160;an aggregate of 251,163 Common Purchased Shares, for an aggregate purchase price of approximately $15.0&#160;million. The 7,584,481 of common shares we are registering pursuant to this prospectus includes the Common Purchased Shares and the common shares that are issuable upon conversion of the Series&#160;A Preferred Shares. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">The table below sets forth the name of each selling shareholder as of the date hereof, the number of our common shares beneficially owned by each of the selling shareholders, the number of our common shares that may be offered under this prospectus and the number of our common shares owned by the selling shareholders assuming all of the shares covered hereby are sold. Beneficial ownership is determined in accordance with the rules of the SEC. These rules generally attribute beneficial ownership of securities to persons who possess sole or shared voting power or investment power with respect to such securities. Except as otherwise indicated, each selling shareholder listed below has sole voting and investment power with respect to the common shares beneficially owned by it. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">The&#160;percent of beneficial ownership for the selling shareholders is based on 111,143,152 of our common shares outstanding as of February&#160;28, 2023. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">The information in the table below (other than the&#160;percentages of our outstanding common shares beneficially owned) in respect of each selling shareholder was furnished by or on behalf of the selling shareholder and is as of the date hereof. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">Information concerning the selling shareholders may change from time to time and any changed information will be set forth in supplements to this prospectus, if and when necessary. No offer or sale under this prospectus may be made by a selling shareholder unless such shareholder is listed in the table below, in any supplement to this prospectus or in an amendment to registration statement of which this prospectus is a part that has become effective. We will supplement or amend this prospectus if applicable to include additional selling shareholders upon provision of all required information to us and subject to the terms of any relevant agreement between us and the selling shareholders. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">The selling shareholders are not obligated to sell any of the common shares offered by this prospectus. Because each selling shareholder identified in the table below may sell some or all of the common shares owned by it that are included in this prospectus, and because there are currently no agreements, arrangements or understandings with respect to the sale of any of such shares of our common shares, no estimate can be given as to the number of common shares covered by this prospectus that will be held by the selling shareholders upon termination of this offering. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">The selling shareholders may have sold, transferred or otherwise disposed of some or all of the common shares listed below in exempt or registered transactions since the date on which the information below was provided to us and may in the future sell, transfer or otherwise dispose of some or all of the shares in private placement transactions exempt from, or not subject to the registration requirements of, the Securities Act. We have assumed for purposes of the table below that the selling shareholders will sell all of the common shares being offered hereby pursuant to this prospectus. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">Except as may be noted elsewhere in this prospectus relating to the securities purchase agreement and the registration rights agreement entered into in connection with the PIPE Transaction, including the appointment by the Purchasers of Jeffrey C. Smith as a member of our board of directors, each selling shareholder does not have, and within the past three&#160;years has not had, any material relationship with us or any of our affiliates. </font>
        </div>
      </div>
      <div style="margin-top:24pt;margin-bottom:19.71pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; text-align:center; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">10</font>
          <br >
        </div>
      </div>
      <hr >
    </div>
    <div style="page-break-after:always; width:595.3pt;margin-left:auto;margin-right:auto;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:8pt;">
      <div style="padding:0pt;margin:0pt;font-family:calibri, arial, sans-serif;font-weight:normal;font-style:normal;font-size:8pt;line-height:8pt;">
        <a style="text-decoration:none;color:#003366;" href="#TOC">TABLE OF CONTENTS</a>
      </div>
      <div style="margin-top:22pt;height:12pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; width:456pt; line-height:12pt;font-size:10pt;">
          <font style="letter-spacing:0.2pt;">&#160;</font>
          <br >
        </div>
      </div>
      <div style="margin-top:6pt;height:660pt;margin-left:69pt;width:456pt;">
        <table style="width:456pt;height:55pt;margin-top:0pt;border-collapse: collapse;font-style:normal;font-weight:bold;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:8pt;">
          <tr style="line-height:9pt;height:27.25pt;white-space:nowrap;text-align:center;vertical-align:bottom;font-style:normal;font-weight:bold;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:8pt;">
            <td style="border-bottom:1px solid #FFFFFF;padding:0pt 0pt 0.5pt 0pt; width:200.18pt;text-align:left;">&#8203;</td>
            <td style="padding:0pt;border-bottom:1px solid #FFFFFF; width:6pt;">&#8203;</td>
            <td style="padding:0pt;border-bottom:1px solid #FFFFFF; width:6pt;">&#8203;</td>
            <td style="border-bottom:1px solid #000000;padding:0pt 0pt 2.167pt 0pt; width:0pt;" colspan="10">
              <div style="text-align:center;">
                <font style="letter-spacing:-0.16pt;">Shares Beneficially</font>
                <br >
                <font style="letter-spacing:-0.16pt;">Owned as of Date of this</font>
                <br >
                <font style="letter-spacing:-0.16pt;">Prospectus </font>
              </div>
            </td>
            <td style="padding:0pt;border-bottom:1px solid #FFFFFF; width:6pt;">&#8203;</td>
            <td style="padding:0pt;border-bottom:1px solid #FFFFFF; width:6pt;" rowspan="2">&#8203;</td>
            <td style="border-bottom:1px solid #000000;padding:0pt 0pt 2.167pt 0pt;" colspan="4" rowspan="2">
              <div style="text-align:center; line-height:9pt; padding-bottom:0pt;">
                <font style="letter-spacing:-0.16pt;">Number of</font>
                <br >
                <font style="letter-spacing:-0.16pt;">Shares that May</font>
                <br >
                <font style="letter-spacing:-0.16pt;">Be Offered</font>
                <br >
                <font style="letter-spacing:-0.16pt;">Hereby</font><font style=" position:relative; bottom:3.25pt;line-height:5pt;font-size:5pt;letter-spacing:-0.12pt;">(1)</font>
              </div>
            </td>
            <td style="padding:0pt;border-bottom:1px solid #FFFFFF; width:6pt;" rowspan="2">&#8203;</td>
            <td style="padding:0pt;border-bottom:1px solid #FFFFFF; width:6pt;">&#8203;</td>
            <td style="border-bottom:1px solid #000000;padding:0pt 0pt 2.167pt 0pt; width:0pt;" colspan="10">
              <div style="text-align:center;">
                <font style="letter-spacing:-0.16pt;">Shares Beneficially</font>
                <br >
                <font style="letter-spacing:-0.16pt;">Owned Following</font>
                <br >
                <font style="letter-spacing:-0.16pt;">Offering </font>
              </div>
            </td>
            <td style="padding:0pt;border-bottom:1px solid #FFFFFF; width:0pt;">&#8203;</td>
          </tr>
          <tr style="line-height:8pt;height:13.5pt;white-space:nowrap;text-align:center;vertical-align:bottom;font-style:normal;font-weight:bold;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:8pt;">
            <td style="padding:3.25pt 0pt 2.5pt 0pt; width:200.18pt;text-align:left;">
              <div style="white-space:nowrap;">
                <font style="border-bottom:1px solid #000000;padding-bottom:1pt;padding-right:1pt;letter-spacing:-0.16pt;">Name of Shareholder </font>
              </div>
            </td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:3.25pt 0pt 2.5pt 0pt;" colspan="4">
              <div style="white-space:nowrap; text-align:center;">
                <font style="border-bottom:1px solid #000000;padding-bottom:1pt;padding-left:7pt;padding-right:7pt;letter-spacing:-0.16pt;">Number </font>
              </div>
            </td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:3.25pt 0pt 2.5pt 0pt;" colspan="4">
              <div style="white-space:nowrap; text-align:center;">
                <font style="border-bottom:1px solid #000000;padding-bottom:1pt;letter-spacing:-0.16pt;">Percentage </font>
              </div>
            </td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:3.25pt 0pt 2.5pt 0pt;" colspan="4">
              <div style="white-space:nowrap; text-align:center;">
                <font style="border-bottom:1px solid #000000;padding-bottom:1pt;letter-spacing:-0.16pt;">Number </font>
              </div>
            </td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:3.25pt 0pt 2.5pt 0pt;" colspan="4">
              <div style="white-space:nowrap; text-align:center;">
                <font style="border-bottom:1px solid #000000;padding-bottom:1pt;letter-spacing:-0.16pt;">Percentage </font>
              </div>
            </td>
            <td style="padding:0pt; width:0pt;">&#8203;</td>
          </tr>
          <tr style="line-height:10pt;background-color:#CCEEFF;white-space:nowrap;text-align:center;vertical-align:bottom;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:10pt;">
            <td style="padding:3.25pt 0pt 2.5pt 0pt; width:200.18pt;text-align:left;">
              <div style="white-space:nowrap;">
                <font style="letter-spacing:0.2pt;">Starboard Value&#160;LP</font><font style=" position:relative; bottom:4.25pt;font-size:6.5pt;letter-spacing:0.15pt;">(2)</font>
              </div>
            </td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt;padding-left:0pt;width:0pt;">&#8203;</td>
            <td style="padding:3.25pt 0pt 2.5pt 0pt; min-width:0pt; text-align:right; ">&#8203;</td>
            <td style="padding:3.25pt 0pt 2.5pt 0pt; min-width:30.75pt; text-align:right; white-space:nowrap;">6,894,981</td>
            <td style="padding:0pt;padding-left:0pt;width:0pt;">&#8203;</td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt;padding-left:11.935pt;width:0pt;">&#8203;</td>
            <td style="padding:3.25pt 0pt 2.5pt 0pt; min-width:0pt; text-align:right; ">&#8203;</td>
            <td style="padding:3.25pt 0pt 2.5pt 0pt; min-width:9.75pt; text-align:right; white-space:nowrap;">5.9<font style="position:absolute;">%</font></td>
            <td style="padding:0pt;padding-left:11.935pt;width:0pt;">&#8203;</td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt;padding-left:7.465pt;width:0pt;">&#8203;</td>
            <td style="padding:3.25pt 0pt 2.5pt 0pt; min-width:0pt; text-align:right; ">&#8203;</td>
            <td style="padding:3.25pt 0pt 2.5pt 0pt; min-width:30.75pt; text-align:right; white-space:nowrap;">7,584,481</td>
            <td style="padding:0pt;padding-left:7.465pt;width:0pt;">&#8203;</td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt;padding-left:8.46pt;width:0pt;">&#8203;</td>
            <td style="padding:3.25pt 0pt 2.5pt 0pt; min-width:0pt; text-align:right; ">&#8203;</td>
            <td style="padding:3.25pt 0pt 2.5pt 0pt; min-width:7.5pt; text-align:right; white-space:nowrap;">&#8212;</td>
            <td style="padding:0pt;padding-left:8.46pt;width:0pt;">&#8203;</td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt; width:6pt;">&#8203;</td>
            <td style="padding:0pt;padding-left:13.29pt;width:0pt;">&#8203;</td>
            <td style="padding:3.25pt 0pt 2.5pt 0pt; min-width:0pt; text-align:right; ">&#8203;</td>
            <td style="padding:3.25pt 0pt 2.5pt 0pt; min-width:7.5pt; text-align:right; white-space:nowrap;">&#8212;</td>
            <td style="padding:0pt;padding-left:13.29pt;width:0pt;">&#8203;</td>
            <td style="padding:0pt; width:0pt;">&#8203;</td>
          </tr>
        </table>
        <div style="margin-top:10.5pt; width:456pt;">
          <div style="margin-left: 0pt; width: 60pt; margin-top: 0pt; font-size: 1pt; line-height: 0pt; border-bottom: 1pt solid #000000; ">&#8203;</div>
        </div>
        <div style=" float:left; margin-top:8pt; margin-bottom:0pt; text-align:justify; width:20pt;white-space:nowrap;">
          <font style="letter-spacing:0.16pt;">(1)</font>
          <br >
        </div>
        <div style=" margin-top:8pt; margin-bottom:0pt; line-height:10pt; text-align:justify; margin-left:20pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.16pt;">In accordance with the terms of the registration rights agreement entered into in connection with the PIPE Transaction, amount represents 110% of the (1)&#160;Common Purchased Shares and (2)&#160;common shares that are issuable upon conversion of the Series&#160;A Preferred Shares. </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; line-height:10pt; margin-top:4pt; margin-bottom:0pt; text-align:justify; width:20pt;white-space:nowrap;">
          <font style="letter-spacing:0.16pt;">(2)</font>
          <br >
        </div>
        <div style=" margin-top:4pt; margin-bottom:0pt; line-height:10pt; text-align:justify; margin-left:20pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.16pt;">These securities are held by various funds and a managed account to which Starboard Value&#160;LP serves as the investment manager or manager, including, without limitation, Starboard Value and Opportunity Master Fund&#160;III&#160;LP (&#8220;Starboard V&amp;O III Fund&#8221;), Starboard Value and Opportunity Master Fund&#160;L&#160;LP (&#8220;Starboard L Master&#8221;), Starboard Value and Opportunity C&#160;LP (&#8220;Starboard C&#160;LP&#8221;), Starboard X Master Fund&#160;II&#160;LP (&#8220;Starboard X Master II&#8221;) and Starboard Value and Opportunity S LLC (&#8220;Starboard S LLC&#8221;). Starboard Value A&#160;LP (&#8220;Starboard A&#160;LP&#8221;) acts as the general partner of Starboard V&amp;O III Fund. Starboard Value A&#160;GP LLC acts as the general partner of Starboard A&#160;LP. Starboard Value L&#160;LP (&#8220;Starboard L&#160;GP&#8221;) acts as the general partner of Starboard L Master. Starboard Value R&#160;LP (&#8220;Starboard R&#160;LP&#8221;) acts as the general partner of Starboard C&#160;LP and Starboard X Master II. Starboard Value R&#160;GP LLC acts as the general partner of Starboard L&#160;GP and Starboard R&#160;LP. Starboard Value&#160;GP LLC (&#8220;Starboard Value&#160;GP&#8221;) acts as the general partner of Starboard Value&#160;LP. Starboard Principal&#160;Co&#160;LP (&#8220;Principal&#160;Co&#8221;) acts as a member of Starboard Value&#160;GP. Starboard Principal&#160;Co&#160;GP LLC (&#8220;Principal&#160;GP&#8221;) acts as the general partner of Principal&#160;Co. Each of Jeffrey C. Smith and Peter A. Feld acts as a member of Principal&#160;GP and as a member of each of the Management Committee of Starboard Value&#160;GP and the Management Committee of Principal&#160;GP. Each of the foregoing disclaims beneficial ownership of these securities except to the extent of its or his pecuniary interest therein. The address of the principal office of each of the entities listed above is 777 Third Avenue, 18th Floor, New York, New York 10017. The address of the principal office of each of Messrs.&#160;Smith and Feld is c/o&#160;Starboard Value&#160;LP, 201 E Las Olas Boulevard, 10th Floor, Fort Lauderdale, Florida 33301. </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
      </div>
      <div style="margin-top:24pt;margin-bottom:19.71pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; text-align:center; width:456pt; line-height:12pt;font-size:10pt;">
          <font style="letter-spacing:0.2pt;">11</font>
          <br >
        </div>
      </div>
      <hr >
    </div>
    <div style="page-break-after:always; width:595.3pt;margin-left:auto;margin-right:auto;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:10pt;">
      <div style="padding:0pt;margin:0pt;font-family:calibri, arial, sans-serif;font-weight:normal;font-style:normal;font-size:8pt;line-height:8pt;">
        <a style="text-decoration:none;color:#003366;" href="#TOC">TABLE OF CONTENTS</a><a name="tPOD">&#8203;</a>
      </div>
      <div style="margin-top:22pt;height:12pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">&#160;</font>
          <br >
        </div>
      </div>
      <div style="margin-top:6pt;margin-left:69pt;width:456pt;">
        <div style="text-align:center; width:456pt; line-height:12pt;font-weight:bold;">
          <font style="letter-spacing:-0.2pt;">PLAN OF DISTRIBUTION</font><font style="font-weight:normal;letter-spacing:0.2pt;"> </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:11.5pt;">
          <font style="letter-spacing:0.2pt;">The selling shareholders may from time to time offer some or all of the common shares covered by this prospectus. To the extent required, this prospectus may be amended and supplemented from time to time to describe a specific plan of distribution. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:11.5pt;">
          <font style="letter-spacing:0.2pt;">The selling shareholders will not pay any of the costs, expenses and fees in connection with the registration and sale of the common shares covered by this prospectus, but they will pay any and all underwriting discounts, commissions and share transfer taxes, if any, attributable to sales of the common shares. We will not receive any proceeds from the sale of common shares. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:11.5pt;">
          <font style="letter-spacing:0.2pt;">The selling shareholders may sell all or a portion of the common shares covered by this prospectus from time to time directly or through one or more underwriters, broker-dealers or agents, and may also decide not to sell all or any of the common shares covered by this prospectus. The selling shareholders will act independently of us in making decisions regarding the timing, manner and size of each sale. These dispositions may be at fixed prices, at market prices prevailing at the time of sale, at prices related to such prevailing market prices, at varying prices determined at the time of sale, or at privately negotiated prices. Sales may be made by the selling shareholders in one or more types of transactions, which may include: </font>
        </div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:5.7pt; margin-bottom:0pt; text-align:justify; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:5.7pt; margin-bottom:0pt; line-height:12pt; text-align:justify; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">purchases by underwriters, dealers and agents who may receive compensation in the form of underwriting discounts, concessions or commissions from the selling shareholders and/or the purchasers of the common shares for whom they may act as agent; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:5.7pt; margin-bottom:0pt; text-align:justify; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:5.7pt; margin-bottom:0pt; line-height:12pt; text-align:justify; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">one or more block transactions, including transactions in which the broker or dealer so engaged will attempt to sell the common shares as agent but may position and resell a portion of the block as principal to facilitate the transaction, or in crosses, in which the same broker acts as an agent on both sides of the trade; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:5.81pt; margin-bottom:0pt; text-align:left; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:5.81pt; margin-bottom:0pt; line-height:12pt; text-align:left; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">ordinary brokerage transactions or transactions in which a broker solicits purchases; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:5.8pt; margin-bottom:0pt; text-align:justify; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:5.8pt; margin-bottom:0pt; line-height:12pt; text-align:justify; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">purchases by a broker-dealer or market maker, as principal, and resale by the broker-dealer for its account; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:5.8pt; margin-bottom:0pt; text-align:justify; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:5.8pt; margin-bottom:0pt; line-height:12pt; text-align:justify; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">the pledge of common shares for any loan or obligation, including pledges to brokers or dealers who may from time to time effect distributions of common shares, and, in the case of any collateral call or default on such loan or obligation, pledges or sales of common shares by such pledgees or secured parties; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:5.8pt; margin-bottom:0pt; text-align:left; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:5.8pt; margin-bottom:0pt; line-height:12pt; text-align:left; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">short sales or transactions to cover short sales relating to the common shares; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:5.8pt; margin-bottom:0pt; text-align:left; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:5.8pt; margin-bottom:0pt; line-height:12pt; text-align:left; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">one or more exchanges or over the counter market transactions; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:5.81pt; margin-bottom:0pt; text-align:justify; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:5.81pt; margin-bottom:0pt; line-height:12pt; text-align:justify; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">through in-kind distributions by any selling shareholder or its successor in interest to its members, general or limited partners or shareholders (or their respective members, general or limited partners or shareholders); </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:5.8pt; margin-bottom:0pt; text-align:left; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:5.8pt; margin-bottom:0pt; line-height:12pt; text-align:left; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">privately negotiated transactions; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:5.8pt; margin-bottom:0pt; text-align:left; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:5.8pt; margin-bottom:0pt; line-height:12pt; text-align:left; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">the writing of options, whether the options are listed on an options exchange or otherwise; </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:5.8pt; margin-bottom:0pt; text-align:left; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:5.8pt; margin-bottom:0pt; line-height:12pt; text-align:left; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">distributions to creditors and equity holders of the selling shareholders; and </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style=" float:left; margin-left:20pt; line-height:12pt; margin-top:5.8pt; margin-bottom:0pt; text-align:left; width:10pt;white-space:nowrap;">
          <font style="letter-spacing:0.2pt;">&#8226;</font>
          <br >
        </div>
        <div style=" margin-top:5.8pt; margin-bottom:0pt; line-height:12pt; text-align:left; margin-left:30pt;">
          <!--blacklining:none;-->
          <font style="letter-spacing:0.2pt;">any combination of the foregoing, or any other available means allowable under applicable law. </font>
        </div>
        <div style="clear:both; padding:0pt; margin:0pt;font-size:0pt;line-height:0pt;">&#8203;</div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:11.5pt;">
          <font style="letter-spacing:0.2pt;">A selling shareholder may also resell all or a portion of its common shares in open market transactions in reliance upon Rule&#160;144 under the Securities Act provided it meets the criteria and conforms to the requirements of Rule&#160;144 and all applicable laws and regulations. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:11.5pt;">
          <font style="letter-spacing:0.2pt;">The selling shareholders may enter into sale, forward sale and derivative transactions with third parties, or may sell securities not covered by this prospectus to third parties in privately negotiated transactions. In connection with those sale, forward sale or derivative transactions, the third parties may sell common shares covered by this prospectus, including in short sale transactions and by issuing securities that are not covered by this prospectus but are exchangeable for or represent beneficial interests in our common shares. The third parties also may use our common shares received under those sale, forward sale or derivative arrangements or </font>
        </div>
      </div>
      <div style="margin-top:24pt;margin-bottom:19.71pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; text-align:center; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">12</font>
          <br >
        </div>
      </div>
      <hr >
    </div>
    <div style="page-break-after:always; width:595.3pt;margin-left:auto;margin-right:auto;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:10pt;">
      <div style="padding:0pt;margin:0pt;font-family:calibri, arial, sans-serif;font-weight:normal;font-style:normal;font-size:8pt;line-height:8pt;">
        <a style="text-decoration:none;color:#003366;" href="#TOC">TABLE OF CONTENTS</a>
      </div>
      <div style="margin-top:22pt;height:12pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">&#160;</font>
          <br >
        </div>
      </div>
      <div style="margin-top:6pt;margin-left:69pt;width:456pt;">
        <div style="text-align:justify; width:456pt; line-height:11.5pt;">
          <font style="letter-spacing:0.2pt;">our common shares pledged by the selling shareholders or borrowed from the selling shareholders or others to settle such third-party sales or to close out any related open borrowings of our common shares. The third parties may deliver this prospectus in connection with any such transactions. Any third party in such sale transactions will be an underwriter and will be identified in a supplement or a post-effective amendment to the registration statement of which this prospectus is a part, as may be required. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:11.5pt;">
          <font style="letter-spacing:0.2pt;">In addition, the selling shareholders may engage in hedging transactions with broker-dealers in connection with distributions of our common shares or otherwise. In those transactions, broker-dealers may engage in short sales of securities in the course of hedging the positions they assume with selling shareholders. The selling shareholders may also sell securities short and redeliver securities to close out such short positions. The selling shareholders may also enter into option or other transactions with broker-dealers which require the delivery of securities to the broker-dealer. The broker-dealer may then resell or otherwise transfer such securities pursuant to this prospectus. The selling shareholders also may loan or pledge common shares, and the borrower or pledgee may sell or otherwise transfer the common shares so loaned or pledged pursuant to this prospectus. Such borrower or pledgee also may transfer those common shares to investors in our securities or the selling shareholders&#8217; securities or in connection with the offering of other securities not covered by this prospectus. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:11.5pt;">
          <font style="letter-spacing:0.2pt;">To the extent necessary, the specific terms of the offering of common shares, including the specific common shares to be sold, the names of the selling shareholders, the respective purchase prices and public offering prices, the names of any underwriter, broker-dealer or agent, if any, and any applicable compensation in the form of discounts, concessions or commissions paid to underwriters or agents or paid or allowed to dealers will be set forth in a supplement to this prospectus or a post-effective amendment to this registration statement of which this prospectus forms a part. The selling shareholders may, or may authorize underwriters, dealers and agents to, solicit offers from specified institutions to purchase common shares from the selling shareholders. These sales may be made under &#8220;delayed delivery contracts&#8221; or other purchase contracts that provide for payment and delivery on a specified future date. If necessary, any such contracts will be described and be subject to the conditions set forth in a supplement to this prospectus or a post-effective amendment to this registration statement of which this prospectus forms a part. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:11.5pt;">
          <font style="letter-spacing:0.2pt;">Broker-dealers or agents may receive compensation in the form of commissions, discounts or concessions from the selling shareholders. Broker-dealers or agents may also receive compensation from the purchasers of common shares for whom they act as agents or to whom they sell as principals, or both. Compensation to a particular broker-dealer might be in excess of customary commissions and will be in amounts to be negotiated in connection with transactions involving the common shares. In effecting sales, broker-dealers engaged by the selling shareholders may arrange for other broker-dealers to participate in the resales. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:11.5pt;">
          <font style="letter-spacing:0.2pt;">A selling shareholder that is an entity may elect to make an in-kind distribution of common shares to its members, partners or stockholders pursuant to the registration statement of which this prospectus is a part by delivering a prospectus. To the extent that such members, partners or stockholders are not affiliates of ours, such members, partners or stockholders would thereby receive freely tradable shares of common shares pursuant to the distribution through a registration statement. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:11.5pt;">
          <font style="letter-spacing:0.2pt;">In connection with sales of common shares covered hereby, the selling shareholders and any underwriter, broker-dealer or agent and any other participating broker-dealer that executes sales for the selling shareholders may be deemed to be an &#8220;underwriter&#8221; within the meaning of the Securities Act. Accordingly, any profits realized by the selling shareholders and any compensation earned by such underwriter, broker-dealer or agent may be deemed to be underwriting discounts and commissions. Selling shareholders who are &#8220;underwriters&#8221; under the Securities Act must deliver this prospectus in the manner required by the Securities Act. This prospectus delivery requirement may be satisfied in accordance with Rule&#160;174 under the Securities Act. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:11.5pt;">
          <font style="letter-spacing:0.2pt;">We and the selling shareholders have agreed to indemnify each other against certain liabilities, including liabilities under the Securities Act. In addition, we or the selling shareholders may agree to indemnify any underwriters, broker-dealers and agents against or contribute to any payments the underwriters, broker-dealers or agents may be required to make with respect to, civil liabilities, including liabilities under the Securities Act. Underwriters, broker-dealers and agents and their affiliates are permitted to be customers of, engage in transactions with, or perform services for us and our affiliates or the selling shareholders or their affiliates in the ordinary course of business. </font>
        </div>
      </div>
      <div style="margin-top:24pt;margin-bottom:19.71pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; text-align:center; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">13</font>
          <br >
        </div>
      </div>
      <hr >
    </div>
    <div style="page-break-after:always; width:595.3pt;margin-left:auto;margin-right:auto;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:10pt;">
      <div style="padding:0pt;margin:0pt;font-family:calibri, arial, sans-serif;font-weight:normal;font-style:normal;font-size:8pt;line-height:8pt;">
        <a style="text-decoration:none;color:#003366;" href="#TOC">TABLE OF CONTENTS</a>
      </div>
      <div style="margin-top:22pt;height:12pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">&#160;</font>
          <br >
        </div>
      </div>
      <div style="margin-top:6pt;height:660pt;margin-left:69pt;width:456pt;">
        <div style="text-indent:20pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">The selling shareholders will be subject to the applicable provisions of Regulation&#160;M of the Exchange Act and the rules and regulations thereunder, which provisions may limit the timing of purchases and sales of any of the common shares by the selling shareholders. Regulation&#160;M may also restrict the ability of any person engaged in the distribution of the common shares to engage in market-making activities with respect to the common shares. These restrictions may affect the marketability of such common shares. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">In order to comply with applicable securities laws of some states or countries, the common shares may only be sold in those jurisdictions through registered or licensed brokers or dealers and in compliance with applicable laws and regulations. In addition, in certain states or countries the common shares may not be sold unless they have been registered or qualified for sale in the applicable state or country or an exemption from the registration or qualification requirements is available. In addition, any common shares of a selling shareholders covered by this prospectus that qualify for sale pursuant to Rule&#160;144 under the Securities Act may be sold in open market transactions under Rule&#160;144 rather than pursuant to this prospectus. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">In connection with an offering of common shares under this prospectus, the underwriters may purchase and sell securities in the open market. These transactions may include short sales, stabilizing transactions and purchases to cover positions created by short sales. Short sales involve the sale by the underwriters of a greater number of securities than they are required to purchase in an offering. Stabilizing transactions consist of certain bids or purchases made for the purpose of preventing or retarding a decline in the market price of the securities while an offering is in progress. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">The underwriters also may impose a penalty bid. This occurs when a particular underwriter repays to the underwriters a portion of the underwriting discount received by it because the underwriters have repurchased securities sold by or for the account of that underwriter in stabilizing or short-covering transactions. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">These activities by the underwriters may stabilize, maintain or otherwise affect the market price of the common shares offered under this prospectus. As a result, the price of the common shares may be higher than the price that otherwise might exist in the open market. If these activities are commenced, they may be discontinued by the underwriters at any time. These transactions may be effected on The New York Stock Exchange, The Toronto Stock Exchange or another securities exchange or automated quotation system, or in the over-the-counter market or otherwise. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">Subject to the satisfaction of applicable holding period requirements under Canadian law, once sold under the shelf registration statement of which this prospectus forms a part, the common shares will be freely tradable in the hands of persons other than our affiliates. </font>
        </div>
      </div>
      <div style="margin-top:24pt;margin-bottom:19.71pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; text-align:center; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">14</font>
          <br >
        </div>
      </div>
      <hr >
    </div>
    <div style="page-break-after:always; width:595.3pt;margin-left:auto;margin-right:auto;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Times New Roman, Times, serif ;font-size:10pt;">
      <div style="padding:0pt;margin:0pt;font-family:calibri, arial, sans-serif;font-weight:normal;font-style:normal;font-size:8pt;line-height:8pt;">
        <a style="text-decoration:none;color:#003366;" href="#TOC">TABLE OF CONTENTS</a><a name="tLEMA">&#8203;</a><a name="tEXP">&#8203;</a>
      </div>
      <div style="margin-top:22pt;height:12pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">&#160;</font>
          <br >
        </div>
      </div>
      <div style="margin-top:6pt;height:660pt;margin-left:69pt;width:456pt;">
        <div style="text-align:center; width:456pt; line-height:12pt;font-weight:bold;">
          <font style="letter-spacing:-0.2pt;">LEGAL MATTERS</font><font style="font-weight:normal;letter-spacing:0.2pt;"> </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">The validity of the common shares being offered by this prospectus will be passed upon by McCarthy T&#233;trault&#160;LLP. Certain legal matters in connection with this offering will be passed upon for us by Goodwin Procter&#160;LLP, Boston, Massachusetts, with respect to U.S. law. </font>
        </div>
        <div style="margin-top:12pt; text-align:center; width:456pt; line-height:12pt;font-weight:bold;">
          <font style="letter-spacing:-0.2pt;">EXPERTS</font><font style="font-weight:normal;letter-spacing:0.2pt;"> </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">The consolidated financial statements of Ritchie Bros. Auctioneers Incorporated, appearing in Ritchie Bros. Auctioneers Incorporated&#8217;s <a style="-sec-extract:exhibit" href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1046102/000155837023001652/rba-20221231x10k.htm">Annual Report (Form&#160;10-K) for the year ended December&#160;31, 2022</a>, and the effectiveness of Ritchie Bros. Auctioneers Incorporated&#8217;s internal control over financial reporting as of December&#160;31, 2022, have been audited by Ernst &amp; Young&#160;LLP, independent registered public accounting firm, as set forth in their reports thereon, included therein, and incorporated herein by reference. Such consolidated financial statements are incorporated herein by reference in reliance upon such reports given on the authority of such firm as experts in accounting and auditing. </font>
        </div>
        <div style="text-indent:20pt; margin-top:8pt; text-align:justify; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">The consolidated financial statements of IAA&#160;as of January&#160;1, 2023 and January&#160;2, 2022, and for&#160;each of the fiscal&#160;years in the three-year period ended January&#160;1, 2023, and IAA management&#8217;s assessment of the effectiveness of internal control over financial reporting as of January&#160;1, 2023 appearing in <a style="-sec-extract:exhibit" href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1745041/000174504123000005/iaa-20230101.htm">IAA&#8217;s Annual Report on Form&#160;10-K for the year ended January&#160;1, 2023</a> have been incorporated herein by reference in reliance upon the reports of KPMG&#160;LLP, independent registered public accounting firm, and upon the authority of such firm as experts in accounting and auditing.</font>
        </div>
      </div>
      <div style="margin-top:24pt;margin-bottom:19.71pt;margin-left:69pt;width:456pt;">
        <div style="margin-top:5pt; text-align:center; width:456pt; line-height:12pt;">
          <font style="letter-spacing:0.2pt;">15</font>
          <br >
        </div>
      </div>
      <hr >
    </div>
    <div style=" width:595.3pt;margin-left:auto;margin-right:auto;font-style:normal;font-weight:normal;font-variant:normal;text-transform:none;color:#000000;font-family:Helvetica, Arial, sans-serif;font-size:9pt;">
      <div style="padding:0pt;margin:0pt;font-family:calibri, arial, sans-serif;font-weight:normal;font-style:normal;font-size:8pt;line-height:8pt;">
        <a style="text-decoration:none;color:#003366;" href="#TOC">TABLE OF CONTENTS</a>
      </div>
      <div style="margin-top:22pt;margin-bottom:19.71pt;margin-left:69pt;width:456pt;">
        <div style="text-align:justify; width:456pt;">
          <div style="margin-left: 0pt; width: 456pt; margin-top: 0pt; font-size: 2pt; line-height: 0pt; border-bottom: 2pt solid #000000; ">&#8203;</div>
        </div>
        <div style="margin-top:2.8pt; width:456pt;">
          <div style="margin-left: 0pt; width: 456pt; margin-top: 2.8pt; font-size: 1pt; line-height: 0pt; border-bottom: 1pt solid #000000; ">&#8203;</div>
        </div>
        <div style="position:relative;margin-top:114.55pt; text-align:center; width:456pt;">
          <img src="lg_ritchiebros-4clr.jpg" alt="[MISSING IMAGE: lg_ritchiebros-4clr.jpg]" height="63" width="320" >
        </div>
        <div style="margin-top:179.77pt; text-align:center; width:456pt;">
          <div style="margin-left: 38.158%; margin-right: 38.158%; margin-top: 173.27pt; font-size: 1pt; line-height: 0pt; border-bottom: 1pt solid #000000; ">&#8203;</div>
        </div>
        <div style="margin-top:15pt; text-align:center; width:456pt; line-height:14pt;font-weight:bold;font-family:Times New Roman, Times, serif ;font-size:12pt;">
          <font style="letter-spacing:-0.24pt;">Prospectus</font>
        </div>
        <div style="margin-top:11.633pt; text-align:center; width:456pt;">
          <div style="margin-left: 38.158%; margin-right: 38.158%; margin-top: 11.6333333333333pt; font-size: 1pt; line-height: 0pt; border-bottom: 1pt solid #000000; ">&#8203;</div>
        </div>
        <div style="margin-top:185pt; text-align:center; width:456pt; line-height:12pt;font-weight:bold;font-family:Times New Roman, Times, serif ;font-size:10pt;">
          <font style="letter-spacing:-0.2pt;">March&#160;15, 2023</font><font style="font-weight:normal;letter-spacing:0.2pt;"> </font>
        </div>
        <div style="margin-top:122.5pt; width:456pt;">
          <div style="margin-left: 0pt; width: 456pt; margin-top: 122.5pt; font-size: 1pt; line-height: 0pt; border-bottom: 1pt solid #000000; ">&#8203;</div>
        </div>
        <div style="margin-top:2.8pt; width:456pt;">
          <div style="margin-left: 0pt; width: 456pt; margin-top: 2.80000000000007pt; font-size: 2pt; line-height: 0pt; border-bottom: 2pt solid #000000; ">&#8203;</div>
        </div>
      </div>
      <hr >
    </div>
  </body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>lg_ritchiebros-4clr.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 lg_ritchiebros-4clr.jpg
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MB(R%R;^5]M^]F]"Y9'DW,TW,+ZBY<Z=J3K<  MI4;&L)5H:[5V(J@(" @("
M@(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @("
M@(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @("
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MZ%RR3)N9IN85U'RYT[4G1N6T[O8U?+DN8(" @(" @(" @(" @(" @(" @("
M@(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @("
M@(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(.(>TU%=F!0
M5XA4C>$% ]IKX-J"O$".(;$%4! 0$! 0$! 0$!!TW#@R)[G; %T7TV42[*(M
MF$,\](.H,W(V&]N3_P!ZY:8Q?-JXSXMW9;'^/3PCPA\*^1Z2A09!Y.?+"V\4
MWH7+),EYFFYA?4?+G3M2>&Y;2N]C5\N2Y@@(" @(" @(" @(" @(" @(" @(
M" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(
M" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(""C@"T@[#M0=
M+XP\!E?WH\""H)%&TX1T'>@4%:4HW:/WR@JTGC &^O&>A4<XPT-HW$50<D!
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M2S9C>G-;B.G6664RV=U=,/6,CX71ON(R#Y?%3H!01=UIW[=237#CH&U;;69
MHW-;.,R>::_@KEXVT16,\W[WG.#.;>6"ZER]D<S@\F&WDC<"#7 B7!$<LJ[W
M_-_*(HX+62P>V)Q>#-;R2$DFNTS8HMJ]-.=^CF+%<#XSQ6<MK4U%E9 /I04\
M^=J(DQRA[T6C>;&;?%W+,NS.'-!PA\EY!;1P>7QEM#'<RNV,^U09VZM@))%7
M4VT%:=!\" UK..G"*^U(& 17T#9_B1%4&(.:O,5V3M]4Y1.69B:ME<SC8Z,/
M8"UP);0[>E81F^:S3'EHEE^2Y7%[/FKC5]6 KJZN;ZXDNKV5TMS,YTCY'8EQ
M>>(D^,E8)>7LUS;,ME7&&HNJ8B(=0%%T/K5\2 @(IMP*"F^FY$9TY!"N7Y@-
MW:G>B:L]Z;V3Q_1K3J;F:;Y9BS'^22^+[(68XGT2PVX]<(;YW^N\T_*Y_2.6
MF\5S:N,^+=N7\BGA'A#XE\CT!49 Y.XZOMQX)O0N61Y+S--S"^HN7.G:DV<6
M56SY]$M8]J+/-:GQMG(W.F!\?7R+4^:3_P"U7&?&6W,DY%/"/"%DX+QF3""A
M8'8[2K%5CJKNXJVO6R;4N=Y#*V;++N2%@/EQ,/"'"H)!P.WA"^VYQM[=SJF8
M>9B,LNKV+)B&8]&<YX;R>*PSUHMMH$]9)7.X6N<31D9W@!9=@,[MLBN?'Y,'
MS#(:J+:J/RU?-F*&<3,:]I\EV+3TUV+-;J]B\BV&'5TS3+N!KXUW."J @*BA
MV%!ACO(\RYN6O+?-<RRR=UOG[A;/L.K+V/<#>P1R$/:UP;Y#W;=J#5?FN:W^
M=7LF89E.Z>YD/X1YJ:;@@^*E=B!4;1YIP!0/!O0#6OCV(/JR[,K_ "BZCOLL
MG?:W<1#F2QFCFEK@X$>(@%!+#D!WN[_(<QBR7F;F4MSD<^#LXNWW%S);"*&9
MPX(H(GN/6/+&GHVH6I\9/G-AGUI'F&6S==9R@&-_"]E:@'8\-._H45:'.H#X
M@7ONUOZ4*HT^=""J"2/<S']H_P#"V?W4B+#X>^<?[:9O@ZV]),B(]U0*H%#[
M!0/W-R #C6N'0@KX_.Z$%#X<$&UGNGFO=_T2-W4WE#_7[A097SC.\LT[EEUF
M^<S]ER^TBEN+B7@?)PQ0L+WNX8VN<:-:30"J"%_.OOFAEU)DO+=_:(8W%KLV
MB?<6DK3'+@ R:!OG-&*HAUJ/6&IM77':]39M<9I=5!ZZY=QOJUH:,? !1!XF
M&RN*!B:$[]@0*#:?%1!/7N"FF4:QKY(+<J\KH\J^00WYD_+',_=YO3/0E:2"
M^.37TL:)^&K'T[4&X++ /5]KAMBC^Y"#Z@ -B"J @TS<R?EEF?N\WIGH2M,(
M/=T5\LM/?"=E[X8@VV9&/[)(3_\ "2>@<BM.R(J@RWW7_I\T/X;Y]/S>5!M;
MN;F&QM)[FY=U<-NQ\\SZ%U(XVESC05)P&Y%M:Q.\US@SG6FN,VR&VO)/BYEU
MS-!;QASN":+C8]CBQ[&EM"P&B(P'T[R<$#;Y.\;D"J!5!3[H[ @E/W".#YX<
MZXS0?%JZ /A[?8(K8W$"*BFSVW2B.Q!Q=L0L0E[X_/3,<GOI.6VG+V2TNX!P
MYKU+I&&6&\MHY&!]6<! XM@<45!F>:6XFDN)W&2:9SI)7G:7N-23XR41P\>
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MIZ.GQ('AV X4.U % @SAW7>9=YH'F3EUF)NKL,_N+7+;QTG!U;()+AI>XEY
M9^^"#:,RXMY[$7<$K7VLT/7LE:X.:YKF\0<'# @C>@U1]YJ[@O\ G?JBYM96
MS02=@X9&.#VGARZV:<6DC:$&)=@P\2!4BH&T('BPWFJ!XL7;@@I0&E-O3N05
MVG;0^%!]F59G>Y-?P9GE[^KNK9XDB<<1Q#P;T&UGNY\RK?F5RXLK]I_&LKZK
M*;H%S"YTUM:6[WN 83@3)OQ2PEEDCVVP-Z?LI(M/F)KS).7FF;[4&=7]M:&*
M*7LD<\T4+YKEL,DL<48E<T.>_JSPM&)46UJQYO<VL^YI:EGS6^E+<O9)(;&W
M#1&YL<I::/X"035JJ2QWB=IJ$%#4;$%<1B,1]KO0?7:95F=Z>&RLKBX<=@AB
M?)T?:@]*#Z+S3NHK#@[=E-Y;%]> S6TL8-*5IQ-%:5"#S7-X26D$$;1LH4%!
M2F.WI05K4(/1R//LST[?LS#+)NKN(PX#:6^6TM-17H*#9-W<^\5:<TLO;E6I
M;N&+5D?&\A[K>WZX.E+(XXXFOXB[AQ\W%%2'#B378RGF'SCX41BOGWS.M^6.
M@KW.([B.'/)&!V66\CHNLE,<\+).".1P+^%LE338@U/9E>R9EF%U?3.+G7,L
MDQ+MOWQQ=3ZZ#Y<*':@8G8*UP07#EF@==9Y"VXR73&;9C;$ MEL["YN&.!%0
M0Z.-P((0?=<\J.:5GQF[T1G]NV,<3S+E5ZP-&VIXHA1!;M_E&:Y3((LUL;BS
M>14-N(7PFE:;'@;P@D5W**CF4_HK#3_F3H-EPV! 0$!!![IJM#/T("HPV^%4
M*;@,%!RB8^5Q;&*D;=RY6.NJ\BG:[^PW1]J/JA<_:E\_W5!V&Z^T'U0GM2?=
M4'8+H8\(^J$]N5^ZH#8W6WA'U0GM2GW5#.'(BWEMK&]$HH7W#G#&O^B;T+/.
MG;N::9MW_HUUU'>177JTURR[F/\ ))?%]D++L3Z)8G<>N$-\[_7>:?ED_I'+
M36*YM7&?%NW+^13PCPA\2^5Z @R!R<QUA;^*;T+ED>3>O3<POJ+ESIVI-.)X
M'.K1H%5L^?1+67:BAKJQN'ZKS65K1PON[EPQ&PSO*U-F5S5%]5/?/C+;>4XB
MF+BF.Z/"%N=@NOM1]4+R_:J>W]U0Z)6/A-'BA4FB7.,11+B#4^%<)AVQ7$JX
MTQV*.=JE-M,*H! (P"L38XU4Q,:V7>4&N;FSN6Z=OWF2T?Q/BE>7N=&UC &L
M:!@&X++\ES&:)\DM?Y[ED3/N4L_B0[2,%L:B;8M:^F'8#7['B7)%50VX((#?
MWA#::DT.-W8;[#^&B00S'UNA V;$&PCNF\G>6&L>3&69YJC2N79KFTEY>QR7
MEU ))7,CG<UH+CT# (K*V?\ =BY.9I$(;+3&796_ ]9;VK"<*]/C^LB6HX<X
M^Y;ZER^]U'HF^DO)&CC.6%EO:PL\J*-H#B\5K5SD$-;B":UN);:8<,T+W1R-
M!J YAH<1X0@ZMI&-2-R#(/([.+K*.;6BI()GQ,N,^RJ&YX"1Q0F^AXFFFT&F
MQ!L]YQ3LNN7=S-%BQ\MLX'9ME'2@U (*E!)'N98\QJ'9UUG]U*HJ?FHN3O*_
M5V8G-]4:5R[-LT+!$;NZA#Y.K:20VO0*E4>5^SMR-_\ P63_ )LU!C[G9R.Y
M19#RQU1FF3:-RNRS&URC,I[>YAMVMDCEBLY7L<T[BUP!"#61]C9X$0K7=AT(
M)!]T?2&F-9\RK;*=4Y5;9ME[X;MSK>ZC$C"8X.)N!Z"@GE^SKR/& T'D]#N[
M,U%=4O=\Y&Q-<^30F4-# 22+9I\D8H(:=Z+FM#:3MY/:$C&1Z1T^^XMKC+;
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M=(-4J B"*(""AV(-DO<,^A6^^'[SWM:()0(" @T\\Z/I!S'W*V] Q!8&]!5
M041!![^C-/VFJ-06^37V8C*;:9LCGWQA-P&=6PN ZL.834BFU%;>-"Z'TOH'
M(H\BTC;-LLKB=(\1L,CA65_&[\*][MIZ5%>_??R&Z(-!U$E6]/D'%5&H+G%]
M(V<_U7WI"@L;I0??DKV1YK;/D- TGC/C:4$A^8_>QU=F&6Y3D&A[J7);?+K:
MT@EN8963AYMX7Q/;P26[2.*K7><=B+:P?GO,'66I72.S[-9+UTKN.1SVQ@EU
M>*ODM&]$6P<#0X'VWA""IV= W>)!D#E!ROSKFGJVVR?*X'OR]DL0S2Z:UKQ;
MPREP#W-,D9<*M. *#:[HO35CHW2^6Y#8N#8K&U@AG>&N'62PPLB<^A<^E> 8
M5*#5_P!Y^[?<\]-9#CXX67K>K\1MXD66(AAL]DHBE*[-Z#<GRQRJ+)-&Y;:1
MP]2Q\3)]I-721M.\E%E>8-0"B" @(" @H[S3A7#8@U>=[W(FY/S.N)A:]G=F
M<MW=UXN+K..X=Y6TH(_>&FS=T(.^RD,5[;R-/"YDC'M/A#@04&Q^VT/)SA[K
M>56+F&?4,]M,+*[IQ.C/K.KZ,XXFNXF14Q*BM<V;9;<93F%SEURTMEMY7Q5-
M,0QQ;6@)Z.E5'Q4.%36FP(%#LV[R4"H&(-0-K=B"X].:\U=I&1LNG,VDL'L(
M<UT;(R00[B]NUV]!GCESWSM>:7<V+5C9M40N(H9KJ.SX&\(:/,M9*T(XD$Y>
M6'-O2O-7*VYAI^Y:Z[#2ZYMV]:[JFB5\;3Q/BC#N+@K@,$&0=V'E;CN0*AHJ
M#1K=HVHNQS;L051$'EH9^A55!15&9.16VX]UF^XB6:]/[=.YKKJ3;IOEGP;%
ML.G8P!54$! 0?->-#[>1G@_=7SXB+:)=UU-E42AKG@X<]S4=%Y<#_O7+3.*Y
MM7&?%NW+I_\ "GA'A#X=Z^1Z(BK[Y0W+8=:VD;@:.;.</!"Y9!D]41>:;F&]
M14S[4_AXI1MH&X+:M&QJZ=JK2NQQ<D!!QJ-A(J44/FG[*X3L$>N?<K7YME#
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M] 36]Q+J/+(G/C>7/O:<3N&G5L96IH-I6N\XRV::IO*=-C/\DS6-5W5.FMB
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M'KWFQS#S/(-5WPNK&VR6>^B8+>W@I-'=6L336&-I/DRNPK1$3!B  \.\H.:
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MER7,>Q[)/+,7$.(.&S8B(VWM[<9A>37UVX.N97<3W !H).&P8(.C 8C ?90
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MUZ<6%8W.KR_V?VQ^?Z,A-8QC:-V 4 \2R>BB*8U,?F9EV,K3'#H"['!R0$!
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M9VCKYL?X9Z)*TSL))KT(+YY-&G-C13MM,YL33H^_M0;?+ DV%HW[:&-P/1Y
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MP"1EU=< D8TO@>Z*H;+&[%P P0;$?[/OZ'_Y=8M_A]WP9%_F=_Q5_L^_H?\
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1+.+L'9^C#K.HPK3I47B__]D!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
