B. Riley Principal Merger Corp.
299 Park Avenue, 21st Floor
New York, New York 10171
April 4, 2019
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Telecommunications
100 F Street, NE
Washington, DC 20549
| Attention: | Celeste M. Murphy |
| Joshua Shainess |
Re: B. Riley Principal Merger Corp.
Registration Statement on Form S-1/A
Originally filed on March 14, 2019
File No. 333-230286
Dear Ms. Murphy:
Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, B. Riley Principal Merger Corp. (the “Company”) respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that such Registration Statement will be declared effective at 4:00 p.m. (EDT) on April 8, 2019, or as soon as practicable thereafter.
Please call Joel L. Rubinstein, Esq. of Winston & Strawn LLP at (212) 294-5336 to provide notice of the effectiveness of the Registration Statement.
| Very truly yours, | |||
| B. Riley Principal Merger Corp. | |||
| By: | /s/ Kenneth Young | ||
| Kenneth Young | |||
| Chief Executive Officer and Director | |||
| cc: | Joel L. Rubinstein, Esq., Winston & Strawn LLP |
