VIA EDGAR
December 14, 2018
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: Mr. Scott Anderegg
| Re: | B. Riley Financial, Inc. | |
| Registration Statement on Form S-3 | ||
| File No. 333-228731 | ||
| Request for Acceleration of Effectiveness |
Dear Mr. Anderegg:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, B. Riley Financial, Inc., a Delaware corporation (the “Company”), hereby requests that the Securities and Exchange Commission (“Commission”) take appropriate action to cause the above-referenced Registration Statement to become effective at 5:00 PM Eastern Time on December 17, 2018, or as soon thereafter as practicable.
Please contact Sara Terheggen of The NBD Group, Inc. at (408) 201-2964 should you have any questions or require additional information regarding this request.
Very truly yours,
B. RILEY FINANCIAL, INC.
| /s/ Phillip J. Ahn |
Name: Phillip J. Ahn
Title: Chief Financial Officer and Chief Operating Officer
cc: Sara Terheggen, The NBD Group, Inc.