<SEC-DOCUMENT>0001140361-21-001912.txt : 20210224
<SEC-HEADER>0001140361-21-001912.hdr.sgml : 20210224
<ACCEPTANCE-DATETIME>20210122162809
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-21-001912
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210122

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Great Elm Group, Inc.
		CENTRAL INDEX KEY:			0001831096
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				853622015
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		800 SOUTH STREET, SUITE 230
		CITY:			WALTHAM
		STATE:			MA
		ZIP:			02453
		BUSINESS PHONE:		(617) 375-3006

	MAIL ADDRESS:	
		STREET 1:		800 SOUTH STREET, SUITE 230
		CITY:			WALTHAM
		STATE:			MA
		ZIP:			02453
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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    <div style="text-align: center;">January 22, 2021</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, NE</div>
    <div>Washington, D.C. 20549</div>
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          <td style="width: 36pt; vertical-align: top; align: right;">Attn:</td>
          <td style="width: auto; vertical-align: top;">
            <div>Jeff Kauten<br>
              Jan Woo</div>
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          <td style="width: 36pt; vertical-align: top; align: right;">Re:</td>
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            <div>Great Elm Group, Inc.<br>
              <u>Registration Statement on Form S-3 (Registration No. 333-252237)</u></div>
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    <div>Ladies and Gentlemen:</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">On behalf of Great Elm Group, Inc. (the &#8220;Company&#8221;), the undersigned hereby requests, pursuant to Rule 461 of Regulation C promulgated under
      the Securities Act of 1933, that the effective time of the Registration Statement on Form S-3 (File No. 333-252237) (the &#8220;Registration Statement&#8221;) of the Company be accelerated to 4:00 p.m., Eastern Time, on January 26, 2021, or as soon as
      practicable thereafter. The Company respectfully requests that you notify Rory T. Hood of such effectiveness by a telephone call to (212) 326-3814.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">Please contact Rory T. Hood at Jones Day at (212) 326-3814 if you have any questions concerning this matter. Thank you for your continued
      attention to this matter.</div>
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            <div>Very truly yours,</div>
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            <div>GREAT ELM GROUP, INC.</div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
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            <div>By:</div>
          </td>
          <td colspan="2" style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>/s/ Adam M. Kleinman</div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
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            <div>Name:</div>
          </td>
          <td style="width: 39%; vertical-align: top;">
            <div>Adam M. Kleinman</div>
          </td>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
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            <div>Title:</div>
          </td>
          <td style="width: 39%; vertical-align: top;">
            <div>President and Chief Operating Officer</div>
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          <td style="width: 36pt; vertical-align: top; align: right;">cc:</td>
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            <div>Rory T. Hood<br>
              <font style="font-style: italic;">Jones Day</font></div>
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