<SEC-DOCUMENT>0001213900-24-057885.txt : 20241025
<SEC-HEADER>0001213900-24-057885.hdr.sgml : 20241025
<ACCEPTANCE-DATETIME>20240701160638
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-24-057885
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240701

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			B. Riley Financial, Inc.
		CENTRAL INDEX KEY:			0001464790
		STANDARD INDUSTRIAL CLASSIFICATION:	INVESTMENT ADVICE [6282]
		ORGANIZATION NAME:           	02 Finance
		IRS NUMBER:				270223495
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		11100 SANTA MONICA BLVD
		STREET 2:		SUITE 800
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90025
		BUSINESS PHONE:		818-884-3737

	MAIL ADDRESS:	
		STREET 1:		11100 SANTA MONICA BLVD
		STREET 2:		SUITE 800
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90025

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Great American Group, Inc.
		DATE OF NAME CHANGE:	20090522
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%; font-size: 10pt; text-align: justify"><IMG SRC="image_001.jpg" ALT="Adobe Systems" STYLE="height: 63px; width: 187px"></TD>
    <TD STYLE="width: 40%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; color: #000066"><FONT STYLE="color: Black">11100
    Santa Monica Blvd., Suite 800</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; color: #000066"><FONT STYLE="color: Black">Los
    Angeles, CA 90025</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; color: #000066"><FONT STYLE="color: Black">Tel:
    (310) 966-1444</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; color: #000066"><FONT STYLE="color: Black">www.brileyfin.com</FONT></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">July 1, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>VIA EDGAR CORRESPONDENCE</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Office of Life Sciences</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 15pt; text-align: right">Attn:</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">Doris Stacey Gama</TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">Suzanne Hayes</TD></TR>
     </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 40pt; text-align: right"><B>Re:</B></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><B>B. Riley Financial, Inc.</B></TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: right">&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify"><B>Form 8-K</B></TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: right"><B>&nbsp;</B></TD><TD><B>&nbsp;</B></TD><TD STYLE="text-align: justify"><B>Filed April 8, 2024</B></TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: right"><B>&nbsp;</B></TD><TD><B>&nbsp;</B></TD><TD STYLE="text-align: justify"><B>File No. 001-37503</B></TD></TR>
     </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; margin-left: 0pt; text-indent: 0pt; text-align: justify">&nbsp;Dear
Mses. Gama and Hayes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify">On behalf of B. Riley Financial, Inc. (the &ldquo;<U>Company</U>&rdquo;),
this is a written response to the June 4, 2024 comment letter of the Staff (the &ldquo;<U>Staff</U>&rdquo;) of the U.S. Securities and
Exchange Commission (the &ldquo;<U>Commission</U>&rdquo;) regarding the Company&rsquo;s filing referenced above. Our responses have been
included directly below each of the individual numbered comments included in your letter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt"><U>Form 8-K</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-right: 0; margin-left: 0"><U>Item 1.05 Material Cybersecurity Incidents</U></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>1.</B></TD><TD><B>We note the statement that you experienced a cybersecurity incident in your Form 8-K filed on April 8, 2024. Please advise us as
to why you determined to file under Item 1.05 of Form 8-K given your statement that you do not currently believe that the incident will
materially impact your financial condition or results of operations taken as a whole. </B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify"><I>Response</I>:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify; text-indent: 0.5in">As the Staff notes, the
Company&rsquo;s Current Report on Form 8-K filed on April 8, 2024 (the &ldquo;<U>April 8 Form 8-K</U>&rdquo;) disclosed, under Item 1.05,
<I>Cybersecurity Incidents</I>, a cybersecurity incident experienced by a subsidiary of the Company on April 5, 2024. As disclosed in
the April 8 Form 8-K, the Company did not at that point believe that the incident will materially impact the Company&rsquo;s financial
condition or results of operations taken as a whole. The Commission&rsquo;s Current Report on Form 8-K requires disclosure under Item
1.05 of a cybersecurity incident by a registrant that the registrant has determined &ldquo;to be material.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify; text-indent: 0.5in">At the time of the Company&rsquo;s
voluntary disclosure of the cybersecurity incident in the April 8 Form 8-K, the Company believed that including the disclosure under Item
1.05 would be helpful to investors. The Company believed that investors, in light of the new Item 1.05 requirements, might have expected
to find cybersecurity incidents that might become public disclosed under Item 1.05 notwithstanding the absence of a materiality determination,
as other issuers had done prior to the Staff&rsquo;s recent guidance. The Company is now aware of that Staff guidance, issued after the
filing of the April 8 Form 8-K, encouraging registrants to disclose such incidents under another item of Form 8-K so as to avoid investor
confusion. In light of the Staff&rsquo;s guidance, in the future the Company will not report a cybersecurity incident under Item 1.05
unless it has made a determination that the incident is material.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>2.</B></TD><TD STYLE="text-align: justify"><B>If the cybersecurity incident was reasonably likely to have a material impact on your operations, including
qualitative or quantitative impacts, please amend your Form 8-K to describe the material impacts or likely material impacts. For example,
consider customer/partner relationships and potential reputational harm related to the outage of your system, not just the impact to your
financial condition or results of operations. </B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify"><I></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify"><I>Response</I>:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify; text-indent: 0.5in">The Company respectfully
refers the Staff to its response to Comment No. 1.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 1; Options: NewSection -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->-1-<!-- Field: /Sequence --></P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">If you have any questions or require further information regarding the
above responses, you are welcome to contact me directly at 914-830-3173.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 4in"></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 6pt">&nbsp;</P>

<TABLE BORDER="0" CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR>
    <TD STYLE="vertical-align: top"><B>&nbsp;</B></TD>
    <TD>Sincerely,</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; width: 52%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top; width: 48%">/s/ Alan
N. Forman</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><P STYLE="margin-top: 0; margin-bottom: 0">Alan N. Forman<BR>Executive Vice President, General Counsel and Secretary</P>
                                                                   <P STYLE="margin-top: 0; margin-bottom: 0">B. Riley Financial, Inc.</P></TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; margin-top: 0pt; margin-bottom: 6pt">&nbsp;</P>

<!-- Field: Page; Sequence: 2; Options: Last -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->-2-<!-- Field: /Sequence --></P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 6pt"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0@)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1"  _ +L# 2(  A$! Q$!_\0
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M3_;O]HZC:6?F_9_+^T3K'OQYF<;B,XR/SKVFPU33]4B:73[ZVO(T;:SV\RR
M'T)!/-?-?_"KO&G_ $ Y/^_T?_Q5>N?"3P]J_AS1+^VU:S:VDDN1(BEE;(V@
M9X)]*UQ$8.\U+4F#>UCM=:_Y 6H?]>TG_H)KY#@61[B-(<B5G 3!Q\V>.>U?
M7^J1//I-[#$NZ22!U5?4E2 *^:Q\+_&@((T24$=")H__ (JGA91BG=A43=CK
M?#GA7XDVOB73)]1;4/L4=S&T^_4E==@89ROF'(QVQ7N5?.MIX-^(Z7D#20:C
MY8D4MF]4\9Y_CKZ*K+$;K5?(<".X@BNK>6WG19(94*.C=&4C!!_"OE/Q1I$W
MA+Q9?Z;%,P\EBL<@/)C=>,^Y5L'\:^L*\+^(_@3Q-K?CB^O].TMY[618PD@D
M09PB@\%@>H-5A9J,FF] J*Z+OP0\,(5N?$MPH+ FWM0?X?[[?K@?CZU[/7&?
M##1=0T'P<EEJ=L;>Y$\C%"P/!Q@Y!(KLZQK2YIME15D%%%%9%!1110!D:3&Z
M:EJK,C*&F!4D8SUZ5KT44V[L25@HH/ Z9K)CUZ*6ZDMH[.[::/.]0J\8./[U
M"BWL#:6YK453L]16\GFA%O/$\.-XE4#KTZ$U(;ZV%\MD9/\ 2&7<%P>GUHLP
MNBQ1112&%%%% !1110 4444 %%%5K6_MKUY5MY-YB;:^ >O^0:+ 6:*** "B
MLW6=5;2H(Y%A$N]MO+XP?RYJ_"SO!&TB[7*@LOH?2G9VN*ZO8?1112&%%%%
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"_]D!

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