VIA EDGAR
March 27, 2017
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: Mr. Charlie Guidry
| Re: | B. Riley Financial, Inc. | |
| Registration Statement on Form S-3, as amended | ||
| File No. 333-216763 | ||
| Request for Acceleration of Effectiveness |
Dear Mr. Guidry:
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 March 29, 2017, or as soon thereafter as practicable.
Please contact Scott Stanton of Morrison & Foerster LLP at (858) 720-5141 should you have any questions or require additional information regarding this request.
Very truly yours,
B. RILEY FINANCIAL, INC.
/s/ Phillip Ahn
Name: Phillip Ahn
Title: Chief Financial Officer
cc: Scott M. Stanton, Morrison & Foerster LLP