<SEC-DOCUMENT>0001104659-22-000979.txt : 20220211
<SEC-HEADER>0001104659-22-000979.hdr.sgml : 20220211
<ACCEPTANCE-DATETIME>20220104171016
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-22-000979
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220104

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BRC Inc.
		CENTRAL INDEX KEY:			0001891101
		STANDARD INDUSTRIAL CLASSIFICATION:	BEVERAGES [2080]
		IRS NUMBER:				873277812
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1250 S. CAPITAL OF TEXAS HIGHWAY
		STREET 2:		BUILDING 2, SUITE 285
		CITY:			AUSTIN
		STATE:			TX
		ZIP:			78746
		BUSINESS PHONE:		(512) 575-3637

	MAIL ADDRESS:	
		STREET 1:		1250 S. CAPITAL OF TEXAS HIGHWAY
		STREET 2:		BUILDING 2, SUITE 285
		CITY:			AUSTIN
		STATE:			TX
		ZIP:			78746
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>BRC Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>1250 S. Capital of Texas Highway</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Building 2, Suite&nbsp;285</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Austin, Texas 78746</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">January&nbsp;4, 2022</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">U.S.
Securities and Exchange Commission<BR>
Division of Corporation Finance, Office of Manufacturing<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.9in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Attention:</FONT></TD><TD STYLE="text-align: justify">Geoffrey
                                            Kruczek</TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Sergio Chinos</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TD STYLE="width: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>BRC
                                            Inc.</B></FONT></TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify"><B>Amendment No.&nbsp;1 to Registration Statement on Form&nbsp;S-4</B></TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify"><B>Filed December&nbsp;14, 2021</B></TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>File
                                        No.&nbsp;</B></FONT><B>333-260942</B></TD></TR>
     </TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Messrs.&nbsp;Kruczek and Chinos:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="background-color: white">This letter
sets forth the responses of BRC Inc. (the &ldquo;<U>Registrant</U>,&rdquo; &ldquo;<U>we</U>,&rdquo; &ldquo;<U>our</U>&rdquo; or &ldquo;<U>us</U>&rdquo;)
to the comments from the staff (the &ldquo;<U>Staff</U>&rdquo;) of the Securities and Exchange Commission in your letter dated December&nbsp;28,
2021 (the &ldquo;<U>Comment Letter</U>&rdquo;), with respect to the above-captioned Registration Statement on Form&nbsp;S-4 (the &ldquo;<U>Registration
Statement</U>&rdquo;).</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="background-color: white">For your
convenience, each of the Staff&rsquo;s comments contained in the Comment Letter is duplicated below in bold and is followed by the Registrant&rsquo;s
response.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="background-color: white">All references
in this letter to page&nbsp;numbers and captions (other than those in the Staff&rsquo;s comments) correspond to the page&nbsp;numbers
in Amendment No.&nbsp;2 to the Registration Statement (the &ldquo;<U>Amended Registration Statement</U>&rdquo;), unless otherwise noted.
Defined terms used but not otherwise defined herein have the meanings ascribed to such terms in the Amended Registration Statement.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="background-color: white"><B><U>Form&nbsp;S-4/A Filed
December&nbsp;14, 2021</U></B></FONT></P>

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

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

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

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<TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>1.</B></FONT></TD><TD><B>We note your response to
                                            prior comment 3.&nbsp; It appears that, notwithstanding the form of the private transaction,
                                            the substance of the PIPE transaction will permit the recipients of those securities to receive
                                            unrestricted shares.&nbsp; We do not believe that attempting to register the offer and sale
                                            of securities that were issued privately is consistent with Section&nbsp;5 of the Securities
                                            Act.&nbsp; Refer to Question 134.02 of our Securities Act Sections Compliance and Disclosure
                                            Interpretations.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, <FONT STYLE="background-color: white">we have </FONT>revised the registration cover page&nbsp;of
the Amended Registration Statement to remove the PubCo Class&nbsp;A Common Stock being registered in exchange for the SilverBox Class&nbsp;C
Common Stock to be issued on a private placement basis in connection with the proposed Business Combination and revised the disclosure
on the proxy statement / prospectus cover page and pages&nbsp;32, 33 and 163 of the Amended Registration Statement.</P>

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

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">January 4, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page&nbsp;2</P>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Thank you for your attention to this response. If you have any questions
related to this letter, please contact Jonathan Ko at (213) 683-6188 of Paul Hastings LLP.</P>

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

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<TD STYLE="width: 50%; text-align: left">&nbsp;</TD><TD STYLE="text-align: justify; width: 50%">Very truly yours,</TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">BRC Inc.</TD></TR>
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<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

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

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<TD STYLE="width: 50%"></TD><TD STYLE="width: 5%; text-align: left">By:</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: justify; width: 45%">/s/
                                            Stephen Kadenacy</TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: left">Name:</TD><TD STYLE="text-align: justify">Stephen Kadenacy</TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD><TD STYLE="text-align: justify">Chief
                                            Executive Officer</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TD STYLE="width: 0.5in; text-align: left">cc:</TD><TD STYLE="text-align: justify">Jonathan Ko, Paul Hastings LLP</TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">David Hernand, Paul Hastings LLP</TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">Stephen Napolitano, Kirkland&nbsp;&amp; Ellis LLP</TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">Joshua Korff, Kirkland&nbsp;&amp; Ellis LLP</TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">Peter Seligson, Kirkland&nbsp;&amp; Ellis LLP</TD></TR>
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