<SEC-DOCUMENT>0001140361-23-005336.txt : 20230316
<SEC-HEADER>0001140361-23-005336.hdr.sgml : 20230316
<ACCEPTANCE-DATETIME>20230208215534
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-23-005336
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230208

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:		CORRESP

	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>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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  <div>
    <div>February 8, 2023</div>
    <div><br>
    </div>
    <div style="font-weight: bold;"><u>VIA EDGAR</u></div>
    <div><br>
    </div>
    <div>United States Securities and Exchange Commission</div>
    <div>Division of Corporation Finance</div>
    <div>100 F Street, N.E.</div>
    <div>Washington, D.C. 20549</div>
    <div>Attn: Scott Anderegg<br>
    </div>
    <div><br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z03dad10f56274e9988f8b3d424248a31" cellpadding="0" cellspacing="0">

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          <td style="width: 36pt; vertical-align: top; font-weight: bold;">Re:</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-weight: bold;">Ritchie Bros. Auctioneers Incorporated<br>
              Registration Statement on Form S-4&#160; (File No. 333-268787)</div>
          </td>
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    <div><br>
    </div>
    <div>Dear Mr. Anderegg:</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">In accordance with Rules 460 and 461 under the Securities Act of 1933, as amended (the &#8220;Act&#8221;), Ritchie Bros. Auctioneers Incorporated (the &#8220;Company&#8221;) hereby requests that the effective date of the above-referenced
      registration statement (the &#8220;Registration Statement&#8221;) be accelerated to Friday, February 10, 2023, at 9:00 a.m. Eastern Time, or as soon as practicable thereafter. In making this acceleration request, the Company acknowledges that it is aware of its
      responsibilities under the Act.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">Once the Registration Statement is effective, please orally confirm the event with our counsel, Goodwin Procter LLP by calling Lisa Haddad at (617) 570-8311. We also respectfully request that a copy of the written order
      from the Securities and Exchange Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Goodwin Procter LLP, Attention: Lisa Haddad, by email at LHaddad@goodwinlaw.com.</div>
    <div><br>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">
            <div>Sincerely,</div>
          </td>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">
            <div>Ritchie Bros. Auctioneers Incorporated</div>
          </td>
        </tr>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
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          <td style="width: 50%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td style="width: 50%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>/s/ Darren Watt</div>
          </td>
        </tr>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">
            <div>Darren Watt</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">
            <div>General Counsel &amp; Corporate Secretary</div>
          </td>
        </tr>

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      <table class="DSPFListTable" id="z6a3b0acb0ee4432fa9026fa26f8a6462" style="width: 100%; font-family: 'Times New Roman', Times, serif; font-size: 10pt;" cellpadding="0" cellspacing="0">

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              <div style="text-align: left;">cc:</div>
            </td>
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              <div style="text-align: left;">Lisa Haddad, <font style="font-style: italic;">Goodwin Procter LLP</font></div>
            </td>
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