<SEC-DOCUMENT>0001140361-22-021935.txt : 20220707
<SEC-HEADER>0001140361-22-021935.hdr.sgml : 20220707
<ACCEPTANCE-DATETIME>20220606112303
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-22-021935
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20220606

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;">June 6, 2022</div>
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    <div style="font-style: italic; font-weight: bold;"><u>VIA EDGAR</u></div>
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    <div>Attention: Jan Woo and Anna Abramson</div>
    <div>United States Securities and Exchange Commission</div>
    <div>100 F Street, N.E.</div>
    <div>Washington, D.C. 20549</div>
    <div>&#160;</div>
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            <div style="font-weight: bold;">Re:</div>
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            <div style="font-weight: bold;">Great Elm Group, Inc.</div>
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            <div style="font-weight: bold;">&#160;&#160;&#160;&#160;</div>
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            <div style="font-weight: bold;">Registration Statement on Form S-1</div>
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            <div style="font-weight: bold;">&#160;&#160;&#160;&#160;</div>
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          <td style="width: 96%; vertical-align: top;">
            <div style="font-weight: bold;">Pre-Effective Amendment No. 2</div>
            <div style="font-weight: bold;">File No.&#160;333-264692</div>
            <div style="font-weight: bold;">Filed June 6, 2022</div>
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    <div>Dear Ms. Woo and Ms. Abramson:</div>
    <div>&#160;</div>
    <div>In accordance with Rules 460 and 461 of under the Securities Act of 1933, as amended, Great Elm Group, Inc. (the &#8220;Company&#8221;) respectfully requests acceleration of the effective date of Pre-Effective Amendment No. 2 to its Registration Statement on
      Form S-1 (File No. 333-264692) (the &#8220;Registration Statement&#8221;) so that such Registration Statement may be declared effective at 3:00 p.m., Eastern Time, on Tuesday, June 7, 2022 or as soon thereafter as practicable. The Company respectfully requests
      that you notify Rory T. Hood of Jones Day of such effectiveness by a telephone call to (212) 326-3814.</div>
    <div>&#160;</div>
    <div>Should you have any questions regarding this request, please contact Mr. Hood at (212) 326-3814 or by email: rhood@jonesday.com. Thank you for your continued attention to this matter.</div>
    <div>&#160;</div>
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            <td colspan="2" rowspan="1" style="width: 5%;">Very truly yours,</td>
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            <td colspan="2" rowspan="1" style="width: 5%;">Great Elm Group, Inc.</td>
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              <div>&#160;</div>
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            <td style="width: 5%; padding-bottom: 2px;">By:</td>
            <td style="width: 45%; border-bottom: 2px solid rgb(0, 0, 0);">/s/ Adam M. Kleinman</td>
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              <div>&#160;</div>
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            <td style="width: 5%;">Name:</td>
            <td style="width: 45%;">Adam M. Kleinman</td>
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              <div>&#160;</div>
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            <td style="width: 5%;">Title:</td>
            <td style="width: 45%;">President and Chief Operating Officer</td>
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    <div style="margin-left: 252pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <br>
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            <td style="width: 5%;">cc:</td>
            <td style="width: 95%;">Rory T. Hood, <font style="font-style: italic;">Jones Day</font></td>
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