The Beneficient Company Group, L.P.
325 N. Saint Paul Street, Suite 4850
Dallas, Texas 75201
(214) 445-4700
May 11, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Madeleine Joy Mateo and John Dana Brown
| RE: | The Beneficient Company Group, L.P. |
Registration Statement on Form S-4
SEC File No. 333-268741 (the “Registration Statement”)
REQUEST FOR ACCELERATION OF EFFECTIVENESS
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, The Beneficient Company Group, L.P. (the “Registrant”) respectfully requests that the U.S. Securities and Exchange Commission (the “Commission”) declare the Registration Statement effective as of 10:00 a.m. Eastern Daylight Time, on May 12, 2023, or as soon as practicable thereafter.
The Registrant hereby authorizes Matthew L. Fry, of Haynes and Boone, LLP, to orally modify or withdraw this request for acceleration.
We request that we be notified of such effectiveness by a telephone call to Mr. Fry at (214) 651-5443, or in his absence Logan Weissler at (214) 651-5813, of Haynes and Boone, LLP, as soon as the Registration Statement has been declared effective. We also respectfully request that a copy of the written order from the Commission verifying the effective time and date of such registration statement be sent to Mr. Fry, via email at matt.fry@haynesboone.com. Please contact either of Messrs. Fry or Weissler if you have any questions or concerns regarding this matter.
| Very truly yours, | ||
| The Beneficient Company Group, L.P. | ||
| By: | /s/ Brad Heppner | |
| Name: | Brad Heppner | |
| Title: | Chief Executive Officer | |
